| January
2008 |
| 21st |
Monthly BAS and IAS payments for December
2007 due |
| PAYG withholdings from payments made during December
2007 quarter by medium payers (who are not deferred BSA
payers) due |
| PAYG withholdings from payments made during December
2007 quarter by small payers (who are not deferred BSA
payers) due |
| 28th |
Superannuation Guarantee Contributions – last day
for quarterly employer contribution to avoid SGC liability |
| 31st |
Due date for lodgement of 2006-2007 returns for non-taxable
individuals and trusts |
| February
2008 |
| 21st |
Monthly BAS and IAS payments for January
2008 due |
| 28th |
Payment of 2nd instalment for 2007 – 2008 income
year for deferred BAS payers due |
| PAYG withholdings from payments made during January 2008
quarter by medium payers who are deferred BAS payers due |
| PAYG withholdings from payments made during December
2007 quarter by small payers who are deferred BAS payers
due |
| March
2008 |
| 21st |
Monthly BAS and IAS payments for February
2008 due |
| April
2008 |
| 21st |
Monthly BAS and IAS payments for March 2008
due |
PAYG withholdings from payments made in March 2008
by medium payers (who are not deferred BSA payers) due |
PAYG withholdings from payments made during March
2008 quarter by small payers(who are not deferred BSA
payers) due |
| • Payment of 1st instalment due for 2007-2008 for PAYG
quarterly payers eligible to make 2 instalments annually
(instead of 4) due |
| 28th |
Payment of 3rd instalment for 2007-2008 income year for
deferred BAS payers due |
| PAYG withholdings from payments made in March 2008 by
medium payers who are deferred BAS payers due |
| PAYG withholdings from payments made during March 2008
quarter by small payers who are deferred BAS payers due |
| Superannuation Guarantee Contributions – last day
for quarterly employer contribution to avoid SGC liability |
|
| May
2008 |
| 13th |
Federal Budget announced |
| 21st |
Monthly BAS and IAS payments for April 2008 due |
| Due date for lodgement of 2007-2008 FBT returns and for
payment of assessed tax |
| June
2008 |
| 21st |
Monthly BAS and IAS payments for May 2008
due |
|
| July
2008 |
| 14th |
Last day for payers of payments covered by
PAYG withholding rules made during 2007-2008 to provide
payment summaries to recipients |
| 21st |
Monthly BAS and IAS payments for June 2008 due |
| PAYG withholdings from payments made in June 2008
by medium payers (who are not deferred BSA payers) due |
| PAYG withholdings from payments made during June 2008
quarter by small payers (who are not deferred BSA payers)
due |
| Payment of 2nd instalment due for 2007-2008 for PAYG
quarterly payers eligible to make two instalments annually
(instead of 4) due |
| 28th |
Payment of 4th instalment due for 2007-2008 income year
for deferred BAS payers |
| PAYG withholdings from payments made during June 2008
quarter by medium payers who are due deferred BAS payers
due |
PAYG withholdings from payments made during June 2008
quarter by small
payers who are deferred BAS payers due |
| Superannuation Guarantee Contributions – last
day for quarterly employer contribution to avoid SGC liability |
| 31st |
Last day for lodgement of 2007-2008 franking account
return and payment of franking deficit tax or over-franking
tax and disclosure of benchmark franking variations. |
| August
2008 |
| 14th |
Payment summaries – originals to be forwarded to ATO |
| 21st |
Monthly BAS and IAS payments for July 2008 due |
|
| September
2008 |
| 21st |
Monthly BAS and IAS payments for August 2008
due |
| October
2008 |
| 21st |
Monthly BAS and IAS payments for September
2008 due |
| Payment of 1st instalment for 2008-2009 income year
for quarterly payers (who are not deferred BAS payers) |
| PAYG withholdings from payments made in September
2008 by medium payers (who are not deferred BAS
payers) due |
| PAYG withholdings from payments made during September
2008 quarter by small payers (who are
not deferred BAS payers) due |
| Payment of annual PAYG instalments for 2007-2008
income year due |
| 28th |
Payment of 1st instalment due for 2008-2009 income year
for quarterly payers who are deferred BAS payers |
| PAYG withholdings from payments made in September 2008
by medium payers who are deferred BAS payers due |
| PAYG withholdings from payments made during September
2008 quarter by small payers who are deferred BAS payers
due |
| Superannuation Guarantee Contributions – last day
for quarterly employer contribution to avoid SGC liability |
| 31st |
Due date for entities subject to PAYG withholding
to forward payment summaries to Tax Office |
| Likely due date for lodgement
of 2007-2008 returns for individuals, partnerships,
trusts and full self-assessment taxpayers |
|
| November
2008 |
| 21st |
Monthly BAS and IAS payments for October
2008 due |
| December
2008 |
| 1st |
Due date for payment of 2007-2008 tax by
full self-assessment taxpayers |
Likely due date for lodgement of 2007-2008 returns by
agents for foreign resident insurers and foreign resident
re-insurers, master of the ship or agent or other representative
in Australia of the owner of charterer, or who are in
control of a foreign resident’s money |
| 21st |
Monthly BAS and IAS payments for November 2008 due |
Notes:
• Where relevant, rates are for 30 June balances.
• Where deadline dates fall on weekends, or public holidays, payments or lodgements may be made
on the next business day without incurring a penalty or General Interest Charge. |
|
