Below are a list of important dates to remember for end of year compliance activities:

 

 

Immediately
Prepare Section 1515 (PAYG Withholding Variation) in relation to negatively geared investment properties if you intend to submit one.

 

Pre June 30 2018
Review shareholder loan accounts and make minimum loan repayments (may need to declare dividends)
Pay superannuation to deduct contributions in the current financial year
Prepare trust profit resolutions for year ended 30 June 2018
Prepare SMSF resolution for the pension transfer balance cap
Review SMSF pensions & make minimum pension payments

 

14 July 2018 (on or before)
PAYG Payment Summaries provided to all of your staff

 

21 July 2018
All businesses registered for payroll tax must perform their annual reconciliation

 

28 July 2018
Quarterly super guarantee payment due (1 April – 30 June)

 

14 August 2018
Annual PAYG Payment Summary Report lodged with the ATO

 

28 August 2018
Taxable Payments Annual Report for businesses in the building and construction industries lodged with the ATO

 

 

30 October 2018
Provide certified remuneration to WorkSafe by 30 October (for businesses with remuneration above $200,000) or by 31 March 2019 (for remuneration below $200,000)