{"id":14020,"date":"2023-08-30T11:31:58","date_gmt":"2023-08-30T03:31:58","guid":{"rendered":"https:\/\/peronaccountants.com.au\/?p=14020"},"modified":"2023-08-30T11:31:58","modified_gmt":"2023-08-30T03:31:58","slug":"your-upcoming-tax-calendar-for-september-and-october","status":"publish","type":"post","link":"https:\/\/peronaccountants.com.au\/your-upcoming-tax-calendar-for-september-and-october\/","title":{"rendered":"Your upcoming tax calendar for September and October"},"content":{"rendered":"
21 September 2023 \u2013 GST<\/strong>\u00a0\u2013 Monthly Activity Statement and payment for August<\/li>\n
21 September 2023 \u2013 PAYG withheld<\/strong>\u00a0\u2013 Monthly Activity Statement and payment for August<\/li>\n
21 September 2023 \u2013 PAYG instalment<\/strong>\u00a0\u2013 Activity Statement and payment for monthly reporters for August.<\/li>\n
30 September 2023 \u2013 Trusts<\/strong>\u00a0\u2013 Final day for lodgment of annual TFN withholding report for closely held trusts where a trustee has been required to withhold amounts from payments to beneficiaries during the previous financial year.<\/li>\n
30 September 2023 \u2013 PAYG withheld<\/strong>\u00a0\u2013 Lodge PAYG withholding payment summary annual report if prepared by us.<\/li>\n
21 October 2023 \u2013 PAYG instalment<\/strong>\u00a0\u2013 Lodge and pay quarter 1, 2023\u201324 PAYG instalment activity statement for head companies of consolidated groups.<\/li>\n
28 October 2023 \u2013 GST<\/strong>\u00a0\u2013 Monthly Activity Statement and payment for September<\/li>\n
28 October 2023 \u2013 PAYG withheld<\/strong>\u00a0\u2013 PAYG amounts withheld from payments during July to September 2023 by small PAYG withholders that are not deferred BAS payers.<\/li>\n
28 October 2023 \u2013 PAYG instalment<\/strong>\u00a0\u2013 Activity Statement and payment for monthly reporters for September.<\/li>\n
28 October 2023 \u2013 Superannuation guarantee<\/strong>\u00a0\u2013 Due date for superannuation guarantee contributions for July to September 2023 quarter<\/li>\n
28 October 2023 \u2013 PAYG instalment<\/strong>\u00a0\u2013 FBT instalment \u2013 first PAYG instalment for the 2022\u201323 year by quarterly PAYG instalment payers and second FBT instalment for the year ending 31 March 2024 for employers.<\/li>\n
31 October 2023 \u2013 Income tax return<\/strong>\u00a0\u2013 Due date for lodgment of 2022\u201323 returns by companies and superannuation funds with one or more prior year returns outstanding.<\/li>\n
31 October 2023 \u2013 Income tax return<\/strong>\u00a0\u2013 Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2023.<\/li>\n
31 October 2023 \u2013 GST<\/strong>\u00a0\u2013 Due date for lodgment of annual 2022\u201323 GST return for instalment payers who are required to lodge tax returns by 31 October 2022<\/li>\n
31 October 2023 \u2013 Franking account tax return<\/strong>\u00a0\u2013 Lodge franking account tax return when the return is a disclosure only (no amount payable) and you are a 30 June balancer.<\/li>\n
31 October 2023 \u2013 Trusts<\/strong>\u00a0\u2013 Due date for most private companies to provide distribution statements to shareholders for 2022\u201323.<\/li>\n
31 October 2023 \u2013 PAYG Withheld<\/strong>\u00a0\u2013 Due date for entities subject to PAYG withholding to forward annual report relating to: (a) payments for a supply where the recipient does not quote an ABN; (b) dividend, interest and royalty payments; (c) payments to foreign residents; (d) departing Australia superannuation payments; (e) the seasonal labour mobility program; or (f) mining payments.<\/li>\n
31 October 2023 \u2013 Income tax return<\/strong>\u00a0\u2013 non-lodgment \u2013 Lodge tax returns for all entities prosecuted for non-lodgment of prior year returns based on a revised lodgment due date advised to you by the ATO.\n
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Payment (if required) for individuals and trusts in this category is due as advised in your notice of assessment.<\/li>\n
Payment (if required) for companies and super funds in this category is due on 1 December 2023.<\/li>\n
SMSFs in this category must lodge their complete self-managed superannuation fund annual return by this date.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
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