Tax & Accounting Insight – Tax Calendar

July 2010
14 July	Payers of PAYG withholding payments to provide payment summaries to receipients
21 July	Payment of 4th instalment for 2009-10 for entities who are not deferred BAS payers Payment of 2nd instalment for 2009-10 for PAYG quarterly payers eligible to make 2 instalments annually (who are not deferred BAS payers) Monthly BAS and IAS payments for June 2010 and quarterly BAS and IAS payments for June 2010 quarter PAYG withholdings from payments made in June 2010 by medium payers (who are not deferred BAS payers) PAYG withholdings from payments made during June 2010 quarter by small payers (who are not deferred BAS payers)
28 July	Payment of 4th instalment for 2009-10 for deferred BAS payers Payment of 2nd instalment for 2009-10 for quarterly payers eligible to make 2 instalments annually who are deferred BAS payers PAYG withholdings from payments made in June 2010 by medium payers who are deferred BAS payers PAYG withholdings from payments made during June 2010 quarter by small payers who are deferred BAS payers
31 July*	Lodgment of 2009-10 franking account return, payment of franking deficit tax or over-franking tax and disclosure of benchmark franking variations

August 2010
14 August*	Payment summaries – last date to be forwarded to Tax Office
21 August*	Monthly BAS and IAS payments for July 2010 PAYG withholdings from payments made in July 2010 by medium payers (who are not deferred BAS payers)
28 August*	PAYG withholdings from payments made in July 2010 by medium payers who are deferred BAS payers

September 2010
21 September	Monthly BAS and IAS payments for August 2010 PAYG withholdings from payments made in August 2010 by medium payers (who are not deferred BAS payers)
28 September	PAYG withholdings from payments made in August 2010 by medium payers who are deferred BAS payers

October 2010
21 October	Payment of 1st instalment for 2010-11 for quarterly payers (who are not deferred BAS payers) Payment of annual PAYG instalment for 2009-10 Monthly BAS and IAS payments for September 2010 and quarterly BAS and IAS payments for September 2010 quarter PAYG withholdings from payments made in September 2010 by medium payers (who are not deferred BAS payers) PAYG withholdings from payments made during September 2010 quarter by small payers (who are not deferred BAS payers)
28 October	Payment of 1st instalment for 2010-11 for quarterly payers who are deferred BAS payers PAYG withholdings from payments made in September 2010 by medium payers who are deferred BAS payers PAYG withholdings from payments made during September 2010 quarter by small payers who are deferred BAS payers
31 October	Likely due date for lodgment of 2009-10 returns for individuals, partnerships, trusts, companies, other corporate entities (eg corporate limited partnerships and public trading trusts), super funds, ADFs and PSTs

November 2010
21 November*	Monthly BAS and IAS payments for October 2010 PAYG withholdings from payments made in October 2010 by medium payers (who are not deferred BAS payers)
28 November*	PAYG withholdings from payments made in October 2010 by medium payers who are deferred BAS payers

December 2010
1 December	Payment of 2009-10 tax by companies, entities taxed as companies, super funds, ADFs and PSTs Likely due date for lodgment of 2009-10 returns by trustee of First Home Saver Accounts trust, master of a ship or agent or other representative in Australia of the owner or charterer, or a person in control of a foreign resident’s money
21 December	Monthly BAS and IAS payments for November 2010 PAYG withholdings from payments made in November 2010 by medium payers (who are not deferred BAS payers)
28 December	PAYG withholdings from payments made in November 2010 by medium payers who are deferred BAS payers

January 2011
21 January	Monthly BAS and IAS payments for December 2010 and quarterly BAS and IAS payments for December 2010 quarter PAYG withholdings from payments made in December 2010 by medium payers (who are not deferred BAS payers) PAYG withholdings from payments made during December 2010 quarter by small payers (who are not deferred BAS payers)

February 2011
21 February	Payment of 2nd instalment for 2010-11 for quarterly payers (who are not deferred BAS payers) Monthly BAS and IAS payments for January 2011 PAYG withholdings from payments made in January 2011 by medium payers (who are not deferred BAS payers)
28 February	Payment of 2nd instalment for 2010-11 for quarterly payers who are deferred BAS payers PAYG withholdings from payments made in December 2010 and January 2011 by medium payers who are deferred BAS payers PAYG withholdings from payments made during December 2010 quarter by small payers who are deferred BAS payers

March 2011
21 March	Monthly BAS and IAS payments for February 2011 PAYG withholdings from payments made in February 2011 by medium payers (who are not deferred BAS payers)
28 March	PAYG withholdings from payments made in February 2011 by medium payers who are deferred BAS payers

April 2011
21 April	Payment of 3rd instalment for 2010-11 for quarterly payers (who are not deferred BAS payers) Payment of 1st instalment for 2010-11 for quarterly payers eligible to make instalments annually (who are not deferred BAS payers) Monthly BAS and IAS payments for March 2011 and quarterly BAS and IAS payments for March 2011 quarter PAYG withholdings from payments made in March 2011 by medium payers (who are not deferred BAS payers) PAYG withholdings from payments made during March 2011 quarter by small payers (who are not deferred BAS payers)
28 April	Payment of 3rd instalment for 2010-11 for quarterly payers who are deferred BAS payers Payment of 1st instalment for 2010-11 for quarterly payers eligible to make 2 instalments annual who are deferred BAS payers PAYG withholdings from payments made in March 2011 by medium payers who are deferred BAS payers PAYG withholdings from payments made during March 2011 quarter by small payers who are deferred BAS payers

April 2011

21 April

Payment of 3rd instalment for 2010-11 for quarterly payers (who are not deferred BAS payers)
Payment of 1st instalment for 2010-11 for quarterly payers eligible to make instalments annually (who are not deferred BAS payers)
Monthly BAS and IAS payments for March 2011 and quarterly
BAS and IAS payments for March 2011 quarter
PAYG withholdings from payments made in March 2011 by medium payers (who are not deferred BAS payers)
PAYG withholdings from payments made during March 2011 quarter by small payers (who are not deferred BAS payers)

28 April

Payment of 3rd instalment for 2010-11 for quarterly payers who are deferred BAS payers
Payment of 1st instalment for 2010-11 for quarterly payers eligible to make 2 instalments annual who are deferred BAS payers
PAYG withholdings from payments made in March 2011 by medium payers who are deferred BAS payers PAYG withholdings from payments made during March 2011 quarter by small payers who are deferred BAS payers

May 2011
10 May	Likely date for the 2011-12 Federal Budget
21 May*	Monthly BAS and IAS payments for April 2011 PAYG withholdings from payments made in April 2011 by medium payers (who are not deferred BAS payers) Lodgment of 2010-11 FBT returns and payment of assessed tax
28 May*	PAYG withholdings from payments made in April 2011 by medium payers who are deferred BAS payers

June 2011
21 June	Monthly BAS and IAS payments for May 2011 PAYG withholdings from payments made in May 2011 by medium payers (who are not deferred BAS payers)
28 June	PAYG withholdings from payments made in May 2011 by medium payers who are deferred BAS payers

Notes:* These dates fall on a weekend or public holiday so the due date becomes
the next business day.

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