Due Date
Friday  January 1

Super guarantee quarter 3 commences
Friday  January 15

Income tax return for taxable large/medium business taxpayers as per latest year lodged (all entities other than individuals) due date for lodging unless required earlier.

  • Payment for companies and super funds was due 1 December 2009.
  • Payment for trusts in this category is due as per notice of assessment.

Income tax return for taxable head company of a consolidated group (including new registrants) that has a member who has been deemed a large/medium business in the latest year lodged – due date for lodging unless required earlier.

Payment was due 1 December 2009.
Thursday January 21

Quarterly PAYG instalment activity statement, quarter 2, 2009–10 for head companies of consolidated groups – due date for lodging and paying.

December 2009 monthly activity statement, due date for lodging and paying.

Eligible for self-assessed deferral.
Thursday January 28

Super guarantee contributions, for quarter 2, 2009–10 – employers must make contributions to the fund by this date.

Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) with us by 28 February 2010.

The super guarantee charge is not tax deductible.