Key Dates : Sapphire Accounting and Taxation : Accountant Baulkham Hills : Tax Agent Baulkham Hills 2153

December 2011

Date	Category	Description
1 December 2011	Income Tax	Payment of income tax for taxable large/medium business company and superannuation funds. NOTE: Lodgement of return due 15 January 2012
1 December 2011	Income Tax	Payment of income tax for head company of a consolidated group that has a member who id deemed to be a large/medium business taxpayer. NOTE: Lodgement of the return due 15 January 2012
1 December 2011	Income Tax	Payment of income tax for companies and superannuation funds where lodgement of the income tax return was 31 October 2011
21 December 2011	Activity Statements	November 2011 monthly activity statements - Final date for lodgement and payment

January 2012

Date	Category	Description
15 January 2012	Income Tax	Due date for income tax return for taxable large/medium taxpayers - all entities other than individuals - unless required earlier. NOTE: Payment due 1 December 2011
15 January 2012	Income Tax	Due date for income tax return for taxable head company of a consolidated group - including new registrants - that has a member who is deemed to be a large/medium business taxpayer. NOTE: Payment due 1 December 2011
21 January 2012	Activity Statements	December 2011 monthly activity statement - Final date for lodgement and payment
21 January 2012	Activity Statements	Quarter 2 (October - December 2011) PAYG instalment activity statement for head companies of a consolidated group - Final date for lodgement and payment
28 January 2012	Superannuation	Superannuation Guarantee Contributions for 2, 2011-12 (1 October - 31 December 2011) to be made to the fund by this date

February 2012

Date	Category	Description
21 February 2012	Activity Statements	January 2012 monthly activity statements - Final date for lodgement and payment
28 February 2012	Income Tax	Due date for income tax returns for non-taxable large/medium taxpayers - all entities other than individuals. Payment also due on this date for companies and super funds
28 February 2012	Income Tax	Due date for income tax returns for new registrants (taxable and non-taxable) large/medium taxpayers - all entities other than individuals. Payment also due on this date for companies and super funds
28 February 2012	Income Tax	Due date for income tax returns for non-taxable head company of a consolidated group, including new registrants, where a member has been deemed to be a large/medium business
28 February 2012	Income Tax	Due date for annual return for new registrant self-managed superannuation funds (taxable and non-taxable). Payment also due on this date
28 February 2012	Activity Statements	Annual GST return or information report - Final date for lodgement and payment (if taxpayer does not have an income tax return obligation)
28 February 2012	Superannuation	Superannuation Guarantee Charge Statement - Quarterly (NAT 9599) (if required contributions were not made by the due date) for quarter 2, 2011-12 (1 October - 31 December 2011). The SGC is not tax-deductible.

1. As your tax agent, we will advise you in advance when you are required to lodge your income tax return and other forms, as you may be eligible for extensions.

2. When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.