Tax Diary 2018

Never miss a key ATO tax date with our 2018 Tax Diary

January 2018

January 15th
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:
Note: You cannot request an agent assessed 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.

  • 1 December 2017 – for companies and super funds
  • for trusts – as stated on their notice of assessment.

January 15th
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 the return was required earlier. Payment was due 1 December 2017.


January 21st
Lodge and pay quarter 2, 2017–18 PAYG instalment activity statementfor head companies of consolidated groups.

January 21st
Lodge and pay December 2017 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.


January 28th
Make quarter 2, 2017–18 super guarantee contributions to 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) by 28 February 2018. Note: The super guarantee charge is not tax deductible.


January 31st
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2017–18.

February 2018

February 21st
Lodge and pay December 2017 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically. Lodge and pay January 2018 monthly activity statement.


February 28th
Lodge tax return for non-taxable large/medium entities as per the latest year lodged (except 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.


February 28th
Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities (except 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.


February 28th
Lodge tax return for non-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. Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.


February 28th
Lodge tax return for large/medium new registrant (non-taxable) head company of a consolidated group.

February 28th
Lodge and pay Self-managed superannuation fund annual return(NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2017 due date at finalisation of a review of the SMSF at registration. Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see Super lodgment.

February 28th
Lodge and pay quarter 2, 2017–18 activity statement for all lodgment methods.


February 28th
Pay quarter 2, 2017–18 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.


February 28th
Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation. If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return.


February 28th
Lodge and pay quarter 2, 2017–18 Superannuation guarantee charge (SGC) statement – quarterly if the employer did not pay enough contributions on time. Employers lodging 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 still have to pay the remaining super guarantee charge. Note: The super guarantee charge is not tax deductible. Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and help prepare the Superannuation guarantee charge statement – quarterly.

March 2018

March 21st

Lodge and pay February 2018 monthly activity statement.

March 31st

Lodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large/medium taxpayers), unless the return was due earlier.

Payment for companies and super funds in this category is also due by this date.

March 31st

Lodge tax return for the head company of a consolidated group (excluding large/medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier.

Payment for companies in this category is also due by this date.

March 31st

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.

April 2018

​April 21st

Lodge and pay quarter 3, 2017–18 PAYG instalment activity statement for head companies of consolidated groups.

April 21st

Lodge and pay March 2018 monthly activity statement.

April 28th

Lodge and pay quarter 3, 2017–18 activity statement if lodging by paper.

April 28th

Pay quarter 3, 2017–18 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.

​April 28th

Make super guarantee contributions for quarter 3, 2017–18 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) by 28 May 2018.

Note: The super guarantee charge is not tax deductible.

April 30th

Lodge TFN report for closely held trusts if any beneficiaries quoted their TFNs to trustees in quarter 3, 2017–18.

April 30th

Lodge lost members report for the period 1 July 2017 to 31 December 2017.

May 2018

​May 15th

Lodge 2017 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June 2018 concession.

Due date for:

  • companies and super funds to pay if required.

Note: Individuals and trusts in this category pay as advised on their notice of assessment.

May 21st

Lodge and pay April 2018 monthly activity statement.

May 21st

Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns.

Lodge Fringe benefits tax annual return (if lodging by paper).

​May 26th

Lodge and pay eligible quarter 3, 2017–18 activity statements if you lodge electronically.

May 28th

Pay Fringe benefits tax annual return

May 28Th

Lodge and pay quarter 3, 2017–18 Superannuation guarantee charge statement – quarterly (NAT 9599) if the employer did not pay enough contributions on time.

Employers lodging 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 still have to pay the remaining super guarantee charge.

Note: The super guarantee charge is not tax deductible.

Use our Super guarantee charge statement and calculator toolto work out the super guarantee charge and to help prepare the Superannuation guarantee charge statement – quarterly.