7 July
Employee share scheme (ESS)
- ESS statements to be sent to employees.
14 July
Single Touch Payroll (STP) finalisation
- End of year finalisation declaration through STP due.
PAYG withholding
- Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers) for payments not reported through STP.
21 July
Activity statements
- Quarter 4 (April–June) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
- June monthly activity statements – final date for lodgment and payment.
Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.
28 July
Activity statements
- Quarter 4 (April–June) activity statements – final date for lodgment and payment.
Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.
PAYG instalments
- Quarter 4 (April–June) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.
Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.
GST instalments
- Quarter 4 (April–June) instalment notices (forms SA and T) – final date for payment and, if varying the instalment amount, lodgment.
Superannuation
- Due date for payment of super guarantee (SG) contributions for quarter 4 (1 April – 30 June) in the previous financial year.
- SG contributions are to be received by the superfund by this date. You need to allow sufficient time for SG payments to reach and be processed by your super fund, especially if using a SG clearing house.
- If you don't pay the SG contributions for quarter 4 in full and by this date, you must pay the super guarantee charge (SGC) and lodge a Superannuation guarantee charge (SGC) statement to us by 28 August.
It's important to note, SGC is more than the SG you would have normally paid and is not tax deductible.
31 July
TFN report
- Quarter 4 (April–June) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.
Foreign Account Tax Compliance Act (FATCA) Report
- The reporting period for the FATCA is 1 January to 31 December. The due date for the report is 31 July the following year.
Common Reporting Standard (CRS) Report
- Reports from Australian RFIs include data from January to December and are due annually, by 31 July in the following year.