- Tax return lodgement, including companies and super funds where the tax return is not required earlier and both of the following criteria are met:
> non-taxable or a credit assessment as at latest year lodged
> non–taxable or receiving a credit assessment in the current year
This is for all entities with a lodgement end date of 15 May 2016, excluding large/medium taxpayers and head companies of consolidated groups.
- Tax returns due for individuals and trusts with a lodgement end date of 15 May 2016 provided they also pay any liability due by this date.
Note: This is not a lodgement end date but a concessional arrangement where you will not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date.
May 2016 monthly activity statement – due date for lodging and paying.
2016 fringe benefits tax annual return – lodgement due date for tax agents (if lodging electronically). Payment (if required) is due 28 May.
Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2015–16 financial year.