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Due date for small and medium withholders (total annual PAYG withholding $1m or less) to lodge the PAYG payment summary statement for the year ended 30 June 2019, if they use a tax agent or BAS agent to prepare the report and payees include unrelated persons.

Types of payment summaries that may need to be reported include:

• PAYG payment summary – individual non-business.
• PAYG payment summary – foreign employment.
• PAYG payment summary – business and personal services income.
• PAYG payment summary – superannuation income stream.
• PAYG payment summary – superannuation lump sum.
• PAYG payment summary – employment termination payment.

Small and medium withholders who use a tax agent to prepare this report can lodge by the due date of their tax return, if they have closely held payees only.

Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year ended 30 June 2019 if amounts have been withheld from payments to beneficiaries.

Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2019 quarter.

Due date to pay annual PAYG instalment notice for the year ended 30 June 2019.

Due date to lodge the instalment notice if varying the instalment amount or using the rate method to calculate the instalment. If you have already lodged your income tax return, you should not vary your annual PAYG instalment.

Due date to lodge and pay quarterly activity statements for the September 2019 quarter (if lodged on paper). Tax obligations that may be payable include:

• GST, wine equalisation tax and luxury car tax for the September 2019 quarter.
• PAYG withholding:
  • for September 2019 (medium withholders).
  • for the September 2019 quarter (small withholders).
• PAYG instalment for the September 2019 quarter for quarterly PAYG instalment payers (1st quarter of the 2019/20 income year).
• PAYG instalment for the September 2019 quarter for quarterly PAYG instalment payers (1st quarter of the 2019/20 income year).

The due date to lodge and pay is 25 Nov 2019 if lodged electronically through a tax agent or BAS agent.

Final date to change GST payment option for 2019/20 (from actual to instalments, or vice versa).

Final date for eligible quarterly GST payers to elect to report GST annually for 2019/20.

Due date to pay quarterly PAYG and/or GST instalment notice for the September 2019 quarter (1st quarter of the 2019/20 income year).

Due date to lodge the instalment notice if varying the instalment amount.

Due date to lodge and pay monthly activity statements for October 2019. Tax obligations that may be payable include:

• GST, wine equalisation tax and luxury car tax for October 2019.
• PAYG withholding for October 2019 (medium withholders).
• PAYG instalment for October 2019 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Oct 2019 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.