• 14 July 2011

Employers to provide payment summaries (Group Certificates) to the employees.

• 21 July 2011

Clients who lodge activity statements monthly: June 2011 activity statement is due for lodgement and payment.

• 28 July 2011

Quarterly PAYG instalment notice (Form R, S or T) for the quarter ended 30 June 2011 is due for payment. No lodgement is required unless the amount nominated by the ATO is varied.

If you lodge your quarterly activity statements by yourself:  June 2011 activity statement is due for lodgement and payment.

If your tax agent is lodging your quarterly activity statements:  June 2011 activity statement, tax agents have an extension to lodge and pay the activity statement to 25 August 2011.

If you did not pay the Superannuation Guarantee Contribution (SGC) by 30 June 2011, please pay by 28 July 2011. Any payment after that date will not be tax deductible. In addition, the ATO may impose fines for non-payment by the due date.

• 14 August 2011

If you are preparing the PAYG Payment Summary (Group Certificates) by yourself, the Annual Statement to the ATO must be lodged by 14 August 2011.

If the PAYG Payment Summary Annual Statement is being prepared by your tax agent, they will have an extension to 30 September 2011. If the only employees of the business are family members, the Annual Report may be lodged even later. You will need to let your tax agent know if your employees are family members only, so that your business can be granted an extension.

• 21 August 2011

The July 2011 monthly activity statement is due for lodgement and payment.

• 21 September 2011

The monthly activity statement for August 2011 is due for lodgement and payment.

• 30 September 2011

PAYG withholding Payment Summary Annual report for businesses with Tax Agent involvement is due for lodgement.  (Businesses with only family members as employees may be able to lodge the report by the income tax return due date).

• 21 October 2011

Monthly activity statement for September 2011 is due for lodgement and payment.

Annual PAYG instalment notice is due for payment.  Lodgement is only required if the instalment amount is varied or the rate method is used to calculate the instalment amount.

• 28 October 2011

Quarterly instalment notice (Form R, S or T) for the quarter ended 30 September 2011 is due for payment.  Lodgement is only required if varying the instalment amount.

If you lodge quarterly activity statements by yourself:  September 2011 activity statement is due for lodgement and payment.

If your tax agent is lodging your quarterly activity statements:  September 2011 activity statement, tax agents have an extension to lodge and pay the activity statement to 25 November 2011.

Superannuation guarantee contributions, for quarter ended 30 September 2011: contributions to be made to the fund by this date.

• 31 October 2011

Income tax returns for all entities with one or more prior year returns outstanding as at 30 June 2011 are due for lodgement. If there are no outstanding tax returns, then extension beyond 31 October 2011 applies.

• 21 November 2011

Monthly activity statement for October 2011 is due for lodgement and payment.

• 1 December 2011

Payment of income tax for companies and superannuation funds where lodgement of the income tax return that was due by 31 October 2011.

Should you have any queries in relation to the matters raised in this post, or indeed any matter relating to your taxation affairs, please do not hesitate to contact us.

All of us at Gotsis Rubic & Barbariol are looking forward to hearing from you.