| Date | Obligation |
| Sunday, 15 May | 2010 income tax returns for all other entities that did not have to lodge earlier, including all other consolidated groups, and are not eligible for the 5 June 2011 concession – due date for:
Self-managed super funds (SMSFs) in this category must lodge the complete annual return by this date. |
| Saturday, 21 May | April 2011 monthly activity statement – due date for lodging and paying. |
| Final date for appointing a tax agent for a fringe benefits tax role. You must tell us who your new clients are by this date to make sure they receive your lodgment and payment concessions for their fringe benefits tax returns. | |
| Thursday, 26 May | Quarterly activity statement, quarter 3, 2010-11 – due date for lodging and paying if you are lodging via:
|
| Saturday, 28 May | Fringe benefits tax annual return – due date for lodging and paying where required. |
| Due date for lodging the Superannuation guarantee charge statement – quarterly (NAT 9599) and paying the super guarantee charge for quarter 3, 2010-11 if the employer did not pay enough contributions on time.
Employers who are 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 will still have to pay the remaining super guarantee charge to us. Note: Remember, the super guarantee charge is not tax deductible. For help with working out the super guarantee charge and preparing the Superannuation guarantee charge statement – quarterly, use our online super guarantee charge statement and calculator tool. |
