In December

• 1st - Income tax payment due date for companies and superannuation funds that were taxable medium to large business clients in the immediate prior year
• 1st - Income tax payment due date for companies and superannuation funds that were required to lodge by 31st October 2011
• 1st - Payment of income tax for superannuation funds where one or more prior-year income tax returns are outstanding as at 30 June 2011
• 21st - Lodgement and payment, November 2011 monthly BAS and IAS (all other taxpayers)

In January

• 15th - Due date for lodgement of income tax returns for companies, superannuation funds and trusts that were taxable medium to large business clients in the prior year and are not required to lodge earlier. If you fail to lodge your 2011 return on time your income tax return for 2012 will be due by 31 October 2012
• 21st - Lodgement and payment, December 2011 monthly BAS and IAS (all other taxpayers)
• 21st - Lodgement and payment, December 2011 PAYG instalment activity statment for head companies of consolidated groups
• 28th - Superannuation guarantee contributions to be made for the December 2011 quarter

Instalment Activity Statements (IAS):

• Monthly activity statements due: 21 of each month.
• Quarterly activity statements due: 28 July, 28 October, 28 February and 28 April (or business day). N.B. If you lodge with Taggart Partners you may be eligible for our extended lodgement deadlines.

Business Activity Statements (BAS):

• Quarterly GST due: 28 July, 28 October, 28 February, 28 April (or business day) N.B. If you lodge with Taggart Partners you may be eligible for our extended lodgement deadlines.
• GST annual return due the same date as your income tax return, or before 28 February for those who are not required to lodge an income tax return.

Fringe Benefits Tax (FBT), Pay As You Go (PAYG) and Superannuation

• FBT return due 28th May 2012.
• PAYG two instalment payers: April and July.
• Employee PAYG payment summaries for 2011 due: 14 July 2011. Annual report to be lodged with ATO by 15 August 2011.
• Income tax due: at varying dates. Please contact our office to discuss your individual due dates.
• Employee Compulsory 9% Super contributions due: 28 July, 28 October, 28 January, 28 April.