The following dates highlight key superannuation related tax lodgement deadlines approaching in the next few months. The list of key dates is not comprehensive and is a guide only. Events or timelines may change. Unless otherwise stated, the due dates
Date | Obligation |
28 January 2016 | Super guarantee contributions for quarter 2, 2015–16 – employers must make contributions to the fund by this date. |
28 February 2016 |
Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) self-managed super funds (SMSF) – due date for lodgment and payment. Note: There are special arrangements for newly registered self-managed super funds that do not have to lodge a return. |
Due date for lodging the Superannuation guarantee charge (SGC) statement– quarterly and paying the super guarantee charge for quarter 2, 2015–16 if the employer did not pay enough contributions on time (28 January 2016). | |
31 March 2016 |
Tax return for companies and super funds with total income in excess of $2 million in the latest year lodged (excluding large/medium taxpayers) – due date for lodging, unless due earlier. Payment for companies and super funds in this category is also due by this date |