Lodgment Key Dates
February 2013
| Lodgment due date | Description |
| 21 February 2013 | Monthly business activity statement for December 2012 for small business clients (that is up to $10 million turnover) who report GST monthly and lodge electronically. Monthly activity statement for
January 2013.
|
| 28 February 2013 |
Quarterly activity statement, quarter 2,
2012-13 - all lodgment methods. Quarterly instalment notice - form R, S or
T - for quarter 2, 2012-13 - lodgment only required if varying the
instalment amount. Tax return for non-taxable large/medium
business taxpayers as per latest year lodged - all entities other than
individuals. Tax return for new registrant large/medium
business taxpayers. Tax return for non-taxable head company of
a consolidated group - including new registrants - that has a member
who has been deemed a large/medium business taxpayer in the latest
year lodged. Tax return for members of a consolidated
group - who exit the consolidated group during the financial year. Tax return for new registrant (taxable and
non-taxable) SMSFs. Tax return for new registrant (taxable and
non-taxable) head company of a consolidated group. Annual GST return or information report if
taxpayer does not have a tax return lodgment obligation (if taxpayer
has a tax return obligation, this return/report must be lodged by the
lodgment due date of the tax return). Superannuation guarantee charge (SGC)
statement - quarterly for quarter 2, 2012-13
(if required contributions were not made by the due date). |

