Key Dates - September 2019

Date Category Description
   
21 Sep 2019
 Activity statements  Due date to lodge and pay monthly activity statements for August 2019. Tax obligations that may be payable include:
  • GST, wine equalisation tax and luxury car tax for August 2019.
  • PAYG withholding for August 2019 (medium withholders).
  • PAYG instalment for August 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).
     
30 Sep 2019 PAYG withholding Due date for small and medium withholders (total annual PAYG withholding $1m or less) to lodge the PAYG payment summary statement for the year ended 30 June 2019, if they use a tax agent or BAS agent to prepare the report and payees include unrelated persons.

Types of payment summaries that may need to be reported include:

  • PAYG payment summary - individual non-business.
  • PAYG payment summary - foreign employment.
  • PAYG payment summary - business and personal services income.
  • PAYG payment summary - superannuation income stream.
  • PAYG payment summary - superannuation lump sum.
  • PAYG payment summary - employment termination payment.

Small and medium withholders who use a tax agent to prepare this report can lodge by the due date of their tax return, if they have closely held payees only.
     
30 Sep 2019 TFN reporting Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year ended 30 June 2019 if amounts have been withheld from payments to beneficiaries.

NOTE:

  • As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
  • When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.

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