Quarterly BAS Due Dates

Due dates for lodgment and payment

Note: The due date for lodging and paying is also pre-printed at the top right hand corner of your activity statement.

                                                     Due date

Quarter 1 – Jul, Aug & Sep             28 October

             2 – Oct, Nov & Dec            28 February

             3 – Jan, Feb, Mar               28 April

             4 – Apr, May & Jun             28 July

Income Tax Returns Due Dates

The Majority of due dates are determined by the Tax Payers Tax Level.

The levels are detailed in the table below.

    Individuals, partnerships and trusts                                          Companies and superannuation funds

 Tax    Range of tax payable      Majority                           Tax          Range of tax payable              Majority

Level            in 2009 ($)              Due Date                         Level                 in 2009 ($)                    Due Date

  0                Non-taxable               16/5/2011                            0                   Non-taxable                       16/5/2011

  1               0.01 – 499.99             16/5/2011                             1                   0.01 – 499.99                    16/5/2011

  2              500.00 – 1,999.99        16/5/2011                             2                 500.00 – 1,999.99                16/5/2011

  3             2,000.00 – 4,999.99       16/5/2011                            3                2,000.00 – 4,999.99              16/5/2011

  4             5,000.00 – 9,799.99       16/5/2011                            4                 5,000.00 – 9,799.99             16/5/2011

  5             9,800.00 – 19,999.99      16/5/2011                           5                 9,800.00 – 19,999.99            16/5/2011

  6             20,000.00 and above     31/3/2011 or 16/5/2011         6               20,000.00 – 959,999.99          16/5/2011  

  7                    Refunds                 16/5/2011                             7               960,000.00 and above           16/5/2011

  8                  Partnerships              Same as Partner Due Date

NOTE:  Entities with one or more prior year returns outstanding as at 30 June 2010 have a due date of 31 October 2010.

Due Date for Tax Payment Guide

As a guide due dates for the payment of Individual and trust assessments for income tax returns that are

required to be lodged by 15 May 2011:

Tax return lodged up to and including 12 February 2011 – payment date of 21 March 2011

income tax return lodged from 13 February 2011 up to and including 12 March 2011 – payment date of 21 April 2011

income tax return lodged from 13 March 2011 – payment date of 5 June 2011

Due dates for the payment of individual and trust assessments, where income tax returns are required to be lodged by either 31 October 2010 or 31 March 2011: 

payment of tax owing will be due 21 days after the relevant lodgment due date

Note:  The actual due date for payment will be notified on the notice of assessment.