McLennan Partners

Certified Practising Accountants

Business calendar

October:


September:

          21st - Lodge activity statements due

August 2011 monthly activity statement due date for lodging and paying.

          30 th - Lodge payment summaries

Due date for lodging PAYG withholding payment summary annual report. 

           30th - TFN withholding report

2011 Annual TFN withholding report due date for lodgment where a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

August:

          14th  - Payment summaries due date for lodging

Due date for lodging the PAYG withholding payment summary annual report for: large withholders whose annual withholding is greater than $1 million and payers who have no tax agent or BAS agent involved in preparing the report.

           21st - Activity statements due date for lodging

July 2011 monthly activity statement due date for lodging and paying.

           28th - Late super contributions

If an employer did not pay enough superannuation contributions on time, they should lodge a Superannuation Guarantee Charge Statement and pay the guarantee charge for quarter 4, 2010-11 by this date.

           31st - Tax File Number Reports

Trustees who have an obligation to lodge a TFN report for the 2011 year should lodge this report by this date.