BROOKS ACCOUNTANTS PTY. LTD.
ACCOUNTANTS, ADVISORS & BUSINESS SPECIALISTS
More Than Just Bean Counters

Australian Taxation Office

Lodgement Dates
2012
Date Type Description
15 January Income Tax Due date for lodgment of income tax returns for companies, superannuation funds, and trusts that were taxable large or medium business clients in the previous year and are not required to lodge earlier. If you fail to lodge your 2011 return on time, your income tax return for 2012 will be due by 31 October 2012.
21 January Activity Statements
Final date to lodge and pay December 2011 monthly activity statements.
Quarter 2 (October - December 2011) consolidated instalment activity statements — Final date for lodgment and payment by a head company of a consolidated group.
28 January Superannuation Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2, 2011-12 (1 October - 31 December).
If an employer does not make the minimum superannuation guarantee contributions for quarter 2 by this date, they must pay the SGC and lodge a Superannuation Guarantee Charge Statement - Quarterly (NAT9599) with the Tax Office by 28 February 2012. The SGC cannot be deducted from tax.
21 February Activity Statements Final date to lodge and pay January 2012 monthly activity statements.
28 February Superannuation Superannuation guarantee charge statement - quarterly if required contributions were not made by the due date for quarter 2, 2011-12
(1 October - 31 December). The SGC cannot be deducted from tax.
Activity Statements Final date to lodge and pay Quarter 2 (October - December 2011) activity statements, including electronic lodgments.
GST Final date to lodge and pay BAS P - Annual GST return or Annual GST Information Report (if required).
This applies if you do not have an income tax return lodgment obligation.
PAYG Instalments Quarter 2 (October - December 2011) instalment notices — Forms R and T. Final date for payment, and, if varying the instalment amount, lodgment.
GST Instalments Quarter 2 (October – December 2011) instalment notices — Forms S and T. Final date for payment and, if varying the instalment amount, lodgment.
Income Tax
Income tax return lodgment and payment due date for self-preparing entities that were not due at an earlier date.
Income tax return lodgment and payment due date for large or medium entities and self-managed superannuation funds (taxable and non-taxable) that are new registrations.
Income tax return lodgment due date for large or medium business trust clients that were not taxable in the previous year (includes new registrants).
21 March Activity Statements Final date to lodge and pay February 2012 monthly activity statements.
21 April Activity Statements Final date to lodge and pay March 2012 monthly activity statements.
Final date to lodge and pay Quarter 3 (January - March 2012) PAYG instalment activity statement for head companies of consolidated groups.
28 April Activity Statements Final date to lodge and pay quarter 3 (January - March 2012) activity statements.
PAYG Instalments Quarter 3 (January - March 2012) instalment notices — Forms R and T. Final date for payment and, if varying the instalment amount, lodgment.
GST Instalments Quarter 3 (January - March 2012) instalment notices — Forms S and T. Final date for payment and, if varying the instalment amount, lodgment.
Superannuation Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3, 2011-12 (1 January - 31 March).
If an employer does not make the minimum superannuation guarantee contributions for quarter 3 by this date, they must pay the SGC and lodge a Superannuation Guarantee Charge Statement - Quarterly (NAT 9599) with the Tax Office by 28 May 2012. The SGC cannot be deducted from tax.
30 April Superannuation Lost members statement for the period 1 July 2010 - 31 December 2010.
12 May Activity Statements Final date to lodge and pay quarter 3 (January - March 2012) activity statements.
Refer to 'Lodge your Activity Statements Online' to see whether you are eligible for this later due date.
21 May FBT Return Due date for lodgment of 2012 FBT return and payment (if required).
Activity Statements Final date to lodge and pay April 2012 monthly activity statements.
28 May Superannuation Superannuation guarantee charge statement - quarterly (NAT 9599)
If required contributions were not made by the due date for quarter 3, 2011-12 (1 January - 31 March). The SGC cannot be deducted from tax.
21 June Activity Statements Final date to lodge and pay May 2012 monthly activity statements.
30 June End of financial year.

Lodgement Dates 2012	Date	Type	Description
	15 January	Income Tax	Due date for lodgment of income tax returns for companies, superannuation funds, and trusts that were taxable large or medium business clients in the previous year and are not required to lodge earlier. If you fail to lodge your 2011 return on time, your income tax return for 2012 will be due by 31 October 2012.
	21 January	Activity Statements	Final date to lodge and pay December 2011 monthly activity statements.
	21 January	Activity Statements	Quarter 2 (October - December 2011) consolidated instalment activity statements — Final date for lodgment and payment by a head company of a consolidated group.
	28 January	Superannuation	Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 2, 2011-12 (1 October - 31 December). If an employer does not make the minimum superannuation guarantee contributions for quarter 2 by this date, they must pay the SGC and lodge a Superannuation Guarantee Charge Statement - Quarterly (NAT9599) with the Tax Office by 28 February 2012. The SGC cannot be deducted from tax.
	21 February	Activity Statements	Final date to lodge and pay January 2012 monthly activity statements.
	28 February	Superannuation	Superannuation guarantee charge statement - quarterly if required contributions were not made by the due date for quarter 2, 2011-12 (1 October - 31 December). The SGC cannot be deducted from tax.
		Activity Statements	Final date to lodge and pay Quarter 2 (October - December 2011) activity statements, including electronic lodgments.
		GST	Final date to lodge and pay BAS P - Annual GST return or Annual GST Information Report (if required). This applies if you do not have an income tax return lodgment obligation.
		PAYG Instalments	Quarter 2 (October - December 2011) instalment notices — Forms R and T. Final date for payment, and, if varying the instalment amount, lodgment.
		GST Instalments	Quarter 2 (October – December 2011) instalment notices — Forms S and T. Final date for payment and, if varying the instalment amount, lodgment.
		Income Tax	Income tax return lodgment and payment due date for self-preparing entities that were not due at an earlier date.
			Income tax return lodgment and payment due date for large or medium entities and self-managed superannuation funds (taxable and non-taxable) that are new registrations.
			Income tax return lodgment due date for large or medium business trust clients that were not taxable in the previous year (includes new registrants).
	21 March	Activity Statements	Final date to lodge and pay February 2012 monthly activity statements.
	21 April	Activity Statements	Final date to lodge and pay March 2012 monthly activity statements.
	21 April	Activity Statements	Final date to lodge and pay Quarter 3 (January - March 2012) PAYG instalment activity statement for head companies of consolidated groups.
	28 April	Activity Statements	Final date to lodge and pay quarter 3 (January - March 2012) activity statements.
		PAYG Instalments	Quarter 3 (January - March 2012) instalment notices — Forms R and T. Final date for payment and, if varying the instalment amount, lodgment.
		GST Instalments	Quarter 3 (January - March 2012) instalment notices — Forms S and T. Final date for payment and, if varying the instalment amount, lodgment.
		Superannuation	Last day for superannuation guarantee contributions to be made to a superannuation provider for quarter 3, 2011-12 (1 January - 31 March). If an employer does not make the minimum superannuation guarantee contributions for quarter 3 by this date, they must pay the SGC and lodge a Superannuation Guarantee Charge Statement - Quarterly (NAT 9599) with the Tax Office by 28 May 2012. The SGC cannot be deducted from tax.
	30 April	Superannuation	Lost members statement for the period 1 July 2010 - 31 December 2010.
	12 May	Activity Statements	Final date to lodge and pay quarter 3 (January - March 2012) activity statements. Refer to 'Lodge your Activity Statements Online' to see whether you are eligible for this later due date.
	21 May	FBT Return	Due date for lodgment of 2012 FBT return and payment (if required).
	21 May	Activity Statements	Final date to lodge and pay April 2012 monthly activity statements.
	28 May	Superannuation	Superannuation guarantee charge statement - quarterly (NAT 9599) If required contributions were not made by the due date for quarter 3, 2011-12 (1 January - 31 March). The SGC cannot be deducted from tax.
	21 June	Activity Statements	Final date to lodge and pay May 2012 monthly activity statements.
	30 June		End of financial year.