SMSF & Superannuation Guarantee Lodgement due dates 2012-13

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The table below outlines the key lodgment dates for the major obligations for super providers including SMSF's, together with other tax obligations.

Key lodgment due dates

Lodgment due date

Description

28 July 2012

  • Super guarantee contributions, for quarter 4 (1 April - 30 June), 2011-12.

14 August 2012

  • DASP data records for the 2011-12 year that form part of the PAYG withholding payment summary annual report.

28 August 2012

  • Superannuation guarantee charge (SGC) statement - quarterly form for quarter 4 (1 April - 30 June), 2011-12 (if required contributions were not made by the due date).

28 October 2012

  • Super guarantee contributions, for quarter 1 (1 July - 30 Sept), 2012-13.

31 October 2012

  • Tax return for all super funds where one or more prior year tax returns were outstanding as at 30 June 2012.

28 November 2012

  • Superannuation guarantee charge (SGC) statement - quarterly form for quarter 1, (1 July - 30 Sept) 2012-13.

1 December 2012

  • Payment of 2012 income tax for super funds where one or more prior year tax returns were outstanding as at 30 June 2012.

15 January 2013

  • Tax return for taxable large/medium business super funds as per latest year lodged - unless required earlier (payment for these super funds was due 1 December 2012).

28 January 2013

  • Superannuation guarantee contributions, for quarter 2, (1 Oct - 31 Dec) 2012-13.

28 February 2013

  • Tax return for new registrant (taxable and non-taxable) SMSFs. Payment (if required) is also due on this date.
  • Superannuation guarantee charge statement - quarterly form for quarter 2, (1 Oct - 31 Dec) 2012-13.

31 March 2013

  • Tax return for companies and super funds with total income in excess of $2 million in latest year lodged (excluding large/medium business taxpayers).

28 April 2013

  • Super guarantee contributions, for quarter 3.

30 April 2013

  • Lost members report for the period 1 July 2012 to 31 December 2012.

15 May 2013

  • Fund tax return not required earlier and not eligible for the 5 June lodgment concession date.
  • Payment (if required) is also due on this date.

28 May 2013

  • Superannuation guarantee charge statement - quarterly form for quarter 3, (1 Jan - 31 Mar) 2012-13 (if required contributions were not made by the due date). The super guarantee charge is not tax deductible.

5 June 2013

  • Tax returns for super funds which were non-taxable or received a refund as per 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 lodgment end date of 15 May 2013. It is not available to large/medium business taxpayers or funds with an earlier due date.

Newly registered SMSFs

Tax returns for new registrant (taxable and non-taxable) SMSFs are due for lodgment on 28 February 2013.

Source: ATO

For more advice about SMSF accounting, please contact us

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