Important Super Deadlines for 2019/20. Audit Activity is Increasing.
28 July 2019
Super guarantee contributions for quarter 4, 2018–19 (1 April – 30 June 2019) to be made to the fund. If an employer does not pay minimum super contributions for quarter 4 by this date, they must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly form with us by 28 August 2019. The super guarantee charge is not tax deductible.
14 August 2019
Departing Australia Superannuation Payment (DASP) data records for the 2018–19 year that form part of the PAYG withholding payment summary annual report.
28 August 2019
Lodge and pay Superannuation guarantee charge (SGC) statement – quarterly form for quarter 4, 2018–19 (1 April – 30 June 2019) if required contributions were not made by the due date. The super guarantee charge is not tax deductible.
28 October 2019
Super guarantee contributions for quarter 1, 2019–20 (1 July – 30 September 2019) to be made to the fund.
If an employer does not pay minimum super contributions for quarter 1 by this date, they must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly form with us by 28 November 2019. The super guarantee charge is not tax deductible.
31 October 2019
Tax return for all super funds where the Trustee has been advised to lodge by this date, or one or more prior-year tax returns were outstanding as at 30 June 2019 (if all outstanding prior-year returns have been lodged by 31 October 2019, the 2019 tax return will be due as in the normal program).
Tax return for super funds prosecuted for non-lodgement of prior-year tax returns and advised of a lodgement due date of 31 October 2019.
DASP annual report
Australian Prudential Regulation Authority (APRA) annual return and audit report – lodgement with APRA.
Report lost members for the period 1 January – 30 June 2019.
28 November 2019
Lodge and pay Superannuation guarantee charge (SGC) statement – quarterly form for quarter 1, 2019–20 (1 July – 30 September 2019) if required contributions were not made by the due date. The super guarantee charge is not tax deductible.
1 December 2019
Payment of income tax for taxable large/medium super funds (lodgement of tax return due 15 January 2020)
Payment of 2019 income tax for super funds where one or more prior-year tax returns were outstanding as at 30 June 2019 (lodgement of 2019 tax return was due 31 October 2019).
Payment of 2019 income tax for super funds where fund was prosecuted for non-lodgement of prior year returns and advised of a lodgement due date of 31 October 2019.
15 January 2020
Tax return for taxable large/medium super funds for latest year lodged – unless required earlier (payment for these super funds was due 1 December 2019).
28 January 2020
Super guarantee contributions for quarter 2, 2019–20 (1 October –31 December 2019) to be made to the fund.
If an employer does not pay minimum super contributions for quarter 2 by this date, they must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly form with us by 28 February 2020. The super guarantee charge is not tax deductible.
28 February 2020
Tax return for non-taxable large/medium super funds by latest year lodged
Annual return for new registrant (taxable and non-taxable) SMSFs, unless they were advised of a 31 October 2019 due date at finalisation of a review of the SMSF at registration. Payment (if required) is also due on this date
Tax return for new registrant large/medium super funds. Payment (if required) is also due on this date
Lodge and pay Superannuation guarantee charge statement – quarterly form for quarter 2, 2019–20 (1 October – 31 December 2019) if required contributions were not made by the due date. The super guarantee charge is not tax deductible.
31 March 2020
Tax return for super funds with total income in excess of $2 million in latest year lodged (excluding large/medium taxpayers). Payment (if required) is also due on this date.
28 April 2020
Super guarantee contributions for quarter 3, 2019–20 (1 January – 31 March 2020) to be made to the fund.
If an employer does not pay minimum super contributions for quarter 3 by this date, they must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly form with us by 28 May 2020. The super guarantee charge is not tax deductible
30 April 2020
Report lost members for the period 1 July – 31 December 2019.
15 May 2020
Fund tax return not required earlier and not eligible for the 5 June lodgement concession date.
Payment (if required) is also due on this date.
28 May 2020
Lodge and pay Superannuation guarantee charge statement – quarterly form for quarter 3 2019–20 (1 January – 31 March 2020) if required contributions were not made by the due date. The super guarantee charge is not tax deductible.
5 June 2020
Tax returns for super funds that were non-taxable or received a refund by latest year lodged and are non-taxable or will receive a refund in current year.
Note: This concession is only available to super funds with a lodgement due date of 15 May 2020 – it is not available to large/medium taxpayers or funds with an earlier due date.
