Key Dates

ATO Key Dates: February 2015

Date Category Description
21 Feb Activity Statement December 2014 monthly business activity statement for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically – due date for lodging and paying. January 2015 monthly activity statement – due date for lodging and paying.
28 Feb Quarterly Activity Statements Quarterly activity statement, quarter 2, 2014–15 – due date for lodging and paying – all lodgment methods. Quarterly instalment notice (form R, S or T), quarter 2, 2014–15 – due date for payment. Lodgment is only required if you vary the instalment amount. Annual GST return or information report – due date for lodging (and paying if applicable) if the taxpayer does not have a tax return lodgment obligation. If the taxpayer does have a tax return obligation, this return or report must be lodged by the due date of the tax return.

ATO Key Dates: March 2015

Date Category Description
21 Mar Activity Statement February 2015 monthly activity statement – due date for lodging and paying.
31 Mar Lodgments Due Tax return for individuals and trusts that were tax level 6 in the latest year lodged, excluding large/medium trust entities. Tax level 6 includes all taxpayers whose latest return resulted in a tax liability of $20,000 or more. Payment for individuals and trusts in this category is due as advised on their notice of assessment.