July Lodgement Dates

14 July:

PAYG withholding payers must issue payment summaries to payees (ie employees and other workers).

Reasonable benefit limits (RBL) reporting – all RBL reportable benefits paid in June 2007 must be reported to the Tax Office on or before this date.

Superannuation benefits paid up until 30 June 2007 are still required to be reported for RBL purposes. The final reporting date for funds that are up to date with their reporting obligations should be 14 July 2007.

21 July:

June 2007 monthly activity statements: final date for lodgment and payment.

Quarter 4 (April – June 2007) activity statements containing a monthly GST obligation: final date for lodgment and payment. To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.

Quarter 4 (April – June 2007) consolidated instalment activity statements: final date for lodgment and payment by a head company of a consolidated group.

28 July:

Quarter 4 (April – June 2007) activity statements: final date for lodgment and payment. To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.

Quarter 4 (April – June 2007) instalment notices – forms R and T. Final date for payment and, if varying instalment amount, lodgment (two-instalment payers are also required to pay 25% of their PAYG instalment liabilities). To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return

Quarter 4 (April – June 2007) instalment notices – forms S and T. Final date for payment and, if varying instalment amount, lodgment (two-instalment payers are also required to pay 25% of their PAYG instalment liabilities).

30 July:

Superannuation guarantee contributions for quarter 4 2006–07(1 April – 30 June) are to be made to the fund by this date.