July 2013 Lodgment Deadlines

21 July

  • June 2013 monthly activity statement – due date for lodging and paying.
  • 2012–13 quarter 4 PAYG instalment activity statement – for head companies of consolidated groups – due date for lodging and paying.
  • Taxable payments annual report – building and construction industry.
  • Note: Tax agent prepared and lodged Taxable payments annual report is due 25 August 2013 – this concessional lodgment arrangement is available for this year only and is not part of the lodgment program.

28 July

  • Quarterly activity statement, quarter 4, 2012–13 – paper – due date for lodging and paying.
  • Quarterly instalment notice (form R, S or T), quarter 4, 2012–13 due date for paying. Lodgment is only required if you vary the instalment amount.
  • Super guarantee contributions for quarter 4, 2012–13 – employers must make contributions to the fund by this date.
  • Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 August 2013.
  • Note: Remember, the super guarantee charge is not tax deductible.

31 July

  • TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 4, 2012–13.
  • Venture capital deficit tax return for June balancers.
  • Franking account return for June balancers where there is an amount payable.