21 February

Lodge and pay December 2016 monthly business activity statement for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically.

Lodge and pay January 2017 monthly activity statement.

28 February

• Lodge tax return for non-taxable large/medium entities as per the latest year lodged (all entities other than individuals).Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

• Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities (all entities other than individuals).Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

• Lodge tax return for non-taxable head company of a consolidated group – including a new registrant – that has a member who has been deemed a large/medium entity in the latest year lodged.Lodge tax return for any member of a consolidated group who exits the consolidated group during the year of income.

• Lodge tax return for new registrant (non-taxable) head company of a consolidated group.

• Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2016 due date at finalisation of a review of the SMSF at registration. Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return

• Lodge and pay quarterly activity statement for quarter 2, 2016–17 for all lodgment methods.

• Pay quarterly instalment notice (form R, S or T) for quarter 2, 2016–17. Lodgment is only required if you vary the instalment amount.

• Annual GST return or information report – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation.

• If the taxpayer does have a tax return obligation, this return or report must be lodged by the due date of the tax return.

• Lodge the Superannuation guarantee charge (SGC) statement– quarterly and pay the super guarantee charge for quarter 2, 2016–17 if the employer did not pay enough contributions on time.

• Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge to us. Note: The super guarantee charge is not tax deductible.