PUBLIC PRACTICE

Key dates and information for public practitioners

Become a public practitioner

Keeping track of key deadlines is vital. This handy list of key dates and requirements for Australia and New Zealand will be updated each month.

Australian Taxation Office (ATO)

August

Wednesday 14 August

Lodge PAYG withholding payment summary annual report for:

  • large withholders whose annual withholding is greater than $1 million
  • payers who have no tax agent or BAS agent involved in preparing the report.

Wednesday 21 August

Lodge and pay July 2019 monthly business activity statement.

Sunday 25 August

Lodge and pay quarter 4, 2018–19 activity statement if you lodge electronically.

Wednesday 28 August

Lodge and pay quarter 4, 2018–19 superannuation guarantee charge statement – quarterly 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 still have to pay the remaining super guarantee charge.
 

September

Saturday 21 September

Lodge and pay August 2019 monthly business activity statement.

Monday 30 September

Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent. If a payer has only closely held payees and their tax agent helps prepare their report, they may be eligible for a concession to lodge this report by the due date of their tax return.

Lodge annual TFN withholding report 2019 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.


Source: Australian Taxation Office


Tax Practitioners Board (TPB)

Registered tax agents, tax (financial) advisers and BAS agents

Your annual declaration is due before the anniversary of your registration expiry date. It is due each year, except in the year you renew your registration. To check your registration expiry date, visit the TPB Register.

The TPB will send you an email to inform you when your annual declaration is due. It's important that you keep your contact details up-to-date, including your email address.


Source: Tax Practitioners Board


ASIC

SMSF auditor

  • Must lodge annual declaration within 30 days of their registration anniversary date via the ASIC Regulatory Portal
  • It is your responsibility to ensure that you lodge your annual statement before the due date. ASIC will no longer send you an email to advise when your annual statement is ready to complete

Source: ASIC – Regulatory portal


 

Registered company auditors

  • Registered company auditors and audit companies must lodge an annual statement within one month of the anniversary of their registration

Source: ASIC – Auditors


New Zealand Inland Revenue

August

Wednesday 28 August

Provisional tax instalments, student loan interim payments, GST returns and payments due

September

Saturday 28 September

GST returns and payments due

Monday 30 September

Student loan repayments due for overseas-based borrowers

October

Monday 28 October

Provisional tax payments for ratio option customers and GST returns and payments due


Source: New Zealand Inland Revenue