Learning Centre 2017-01-04T11:24:17+00:00

Viden Group

Milton, QLD, 4064

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    KEY DATES

    To view the important lodgement dates click the relevant month below to expand and view the details. Also, we have provided all this information in a spreadsheet for your convenience. CLICK HERE TO DOWNLOAD

    Download the key lodgement dates spreadsheet

    21 July

    •  June 2015 monthly activity statement – due date for lodging and paying.
    • 2014–15 quarter 4 PAYG instalment activity statement – for head companies of consolidated groups – due date for lodging and paying.

    28 July

    • Quarterly activity statement, quarter 4, 2014–15 – paper – due date for lodging and paying.
    • Quarterly instalment notice (form R, S or T), quarter 4, 2014–15 due date for paying. Lodgement is only required if you vary the instalment amount.
    • Super guarantee contributions for quarter 4, 2014–15 – 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) with us by 28 August 2015. Note: 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, 2014–15.
    • Venture capital deficit tax return for June balancers.
    • Franking account return for 30 June balancers when there is an amount payable

    14 August

    • Due date for lodging the PAYG withholding payment summary annual report for:
      • large withholders whose annual withholding is greater than $1 million
      • payers who have no tax agent or BAS agent involved in preparing the report

    21 August

    • July 2015 monthly activity statement – due date for lodging and paying.

    21 September

    • Lodge and pay August 2016 monthly activity statement.

    30 September

    • Lodge the PAYG withholding payment summary annual report for payers whose registered agent (BAS agent or tax agent) helped prepare the report. If a payer has only closely held payees and their tax agent helps prepare their report, they may be eligible for a concession to lodge this report by the due date of their tax return.
    • Lodge Annual TFN withholding report 2016 when a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

    21 October

    • Pay annual PAYG instalment notice (Form N). Lodgment is only required if you vary the instalment amount or use the rate method to calculate the instalment.
    • Lodge and pay quarterly PAYG instalment activity statement for quarter 1, 2016–17 for head companies of consolidated groups.
    • Lodge and pay September 2016 monthly activity statement.

    28 October

    • Lodge and pay quarterly activity statement for quarter 1, 2016–17 – paper lodgments.Pay quarterly instalment notice (form R, S, or T) for quarter 1, 2016–17. Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 November 2016.Employers must make super guarantee contributions for quarter 1, 2016–17 to the funds by this date.Lodgment is only required if you vary the instalment amount.  – Note: The super guarantee charge is not tax deductible
    • Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee of a closely held trust withheld amounts from payments to beneficiaries during the 2015–16 income year.

    31 October

    • Final date to appoint a tax agent to the income tax role for any new client. If you advise us of your appointment after this date, the client’s 2016 tax return may not be covered by your lodgment program.  – Note: The lodgment program is a concession to registered agents. We can ask for documents to be lodged earlier than the concessional due dates.
    • Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2016.Note: This means all prior year returns must be lodged, not just the immediate prior year. If all outstanding prior year returns have been lodged by 31 October 2016, the system will reset the 2016 tax return due date as in the normal program. SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.
    • Lodge and pay Self-managed superannuation fund annual return(NAT 71226) for new registrant (taxable and non-taxable) SMSF where we have advised the SMSF the first year return will have a 31 October 2016 due date.

    21 November

    • Lodge and pay October 2016 monthly activity statement.

    25 November

    • Lodge and pay quarterly activity statement for quarter 1, 2016–17 if you are lodging using:
      • electronic lodgment service (ELS)
      • electronic commerce interface (ECI)
      • Tax Agent Portal
      • BAS Agent Portal
      • practitioner lodgment service (PLS).

    28 November

    • Lodge Superannuation guarantee charge statement – quarterly and pay the super guarantee charge for quarter 1, 2016–17, if the employer did not pay enough contributions on time. Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us. Note: The super guarantee charge is not tax deductible. For help working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.

    1 December

    • Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2017.
    • Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged. Lodgment of return is due 15 January 2017.
    • Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2016.

    21 December

    • Lodge and pay November 2016 monthly activity statement.

    15 January

    • Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier Payment for large/medium entities with a 15 January due date is:
      • 1 December 2016 for companies and super funds as stated on their notice of assessment for trusts. Note: You cannot self-assess a lodgment deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year
      • Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large/medium entity in the latest year lodged, unless required earlier. Payment was due 1 December 2016.

    21 January

    • Lodge and pay quarterly PAYG instalment activity statement for quarter 2, 2016–17 for head companies of consolidated groups.
    • Lodge and pay December 2016 monthly business activity statement except for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically.

    28 January

    • Employers must make super guarantee contributions for quarter 2, 2016–17 to the funds by this date.
    • Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 February 2017. Note: The super guarantee charge is not tax deductible

    31 January

    • Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 2, 2016–17.

    21 February

    • Lodge and pay December 2016 monthly business activity statement for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically.
    • Lodge and pay January 2017 monthly activity statement.

    28 February

    • Lodge tax return for non-taxable large/medium entities as per the latest year lodged (all entities other than individuals).
    • Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

    21 March

    • Lodge and pay February 2017 monthly activity statement.

    31 March

    • Lodge tax return for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium taxpayers), unless due earlier. Payment for companies and super funds in this category is also due by this date.
    • Lodge tax return for the head company of a consolidated group without a member who has been deemed a large/medium entity in the latest year lodged, but with a member who had total income in excess of $2 million in their latest year lodged, unless due earlier. Payment for companies in this category is also due by this date.
    • Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large/medium trusts. Payment for individuals and trusts in this category is due as advised on their notice of assessment.

    21 April

    • Lodge and pay quarterly PAYG instalment activity statement for quarter 3, 2016–17 for head companies of consolidated groups.
    • Lodge and pay March 2017 monthly activity statement.

    28 April

    • Lodge and pay quarterly activity statement for quarter 3, 2016–17 – paper lodgments.
    • Pay quarterly instalment notice (form R, S or T) for quarter 3, 2016–17. You only need to lodge if you are varying the instalment amount.
    • Employers must make super guarantee contributions for quarter 3, 2016–17 to the funds by this date. Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 May 2017. Note: The super guarantee charge is not tax deductible

    30 April

    • Lodge TFN report for closely held trusts for TFNs quoted to trustees by beneficiaries in quarter 3, 2016–17.
    • Lodge lost members report for the period 1 July 2016 to 31 December 2016.

    15 May

    • 2016 tax returns for all other entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2017 concession. Due date for: lodging company and super funds to pay if required. Note: Individuals and trusts in this category to pay as advised on their notice of assessment

    21 May

    • Lodge and pay April 2017 monthly activity statement.
    • Final date for appointing a tax agent for an FBT role. You must tell us who your new clients are by this date to make sure they receive the lodgment and payment concessions for their fringe benefits tax returns.
    • Lodge Fringe benefits tax annual return (if lodging by paper).

    26 May

    • Lodge and pay eligible quarterly activity statement for quarter 3, 2016–17 if you lodge using:
      • electronic lodgment service (ELS)
      • electronic commerce interface (ECI)
      • Tax Agent Portal
      • BAS Agent Portal
      • practitioner lodgment service (PLS).

    28 May

    • Pay Fringe benefits tax annual return.
    • Lodge the Superannuation guarantee charge statement – quarterly (NAT 9599) and pay the super guarantee charge for quarter 3, 2016–17 if the employer did not pay enough contributions on time. Employers who lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us. Note: The super guarantee charge is not tax deductible. For help with working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use our Super guarantee charge statement and calculator tool.

    5 June

    • Lodge tax return, 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 lodgment end date of 15 May 2017, excluding large/medium taxpayers and head companies of consolidated groups.
    • Lodge tax returns due for individuals and trusts with a lodgment end date of 15 May 2017 provided they also pay any liability due by this date. Note: This is not a lodgment 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

    21 June

    • Lodge and pay May 2017 monthly activity statement.

    25 June

    • Lodge 2017 Fringe benefits tax annual return for tax agents (if lodging electronically). Payment (if required) is due 28 June.

    30 June

    • Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2016–17 financial year.

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