Important Dates

28 October 2008	SGC for 1 July – 30 September to be paid into the fund by this date
28 October 2008	Activity statement for 1 July – 30 September to be lodged and paid regarding withholding tax on pensions – final date.
31 October 2008	Due date for all superannuation entities income tax return where 1 or more prior year returns are outstanding for the year ended on 30 June 2008, including payment of income tax and supervisory levy.
15 January 2009	Due date for large and medium taxable funds income tax return and regulatory return, including payment of income tax and supervisory levy.
28 January 2009	SGC for 1 October – 31 December to be paid into the fund by this date
28 February 2009	Activity statement for 1 October – 31 December to be lodged and paid regarding withholding tax on pensions – final date.
31 March 2009	Due date for super funds with income greater than $2million in last year lodged income tax and regulatory return, including payment of income tax and supervisory levy.
1 April 2009	Time to review year end tax planning – contact us
28 April 2009	SGC for 1 January – 31 March to be paid into the fund by this date
28 April 2009	Activity statement for 1 January – 31 March to be lodged and paid regarding withholding tax on pensions – final date.
15 May 2009	Due date for super funds not allocated to another category income tax return including payment of income tax and supervisory levy.
3 June 2009	Due date for super funds not allocated to another category income tax return including payment of income tax and supervisory levy.
3 June 2009	Final date for lodgment of fund income tax returns for super funds where the fund return was non-taxable or a refund in the latest year lodged as well as an actual non-taxable or refund in the current year (excluding large/medium business clients and new registrants).

Letters will be issued to funds advising of their lodgment date approximately 8 weeks prior.

Note for SMSFs – The supervisory levy for a regulated SMSF is due and payable on lodgment of the fund income tax and regulatory return. The Tax Office will send a Supervisory Levy Payment Advice or the fund can generate their own advice online.

The audit report for SMSFs must be completed by the day before the income tax and regulatory return is due.