Clements Dunne & Bell Melbourne

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Activity Statement Lodgment Dates

We take this opportunity to provide an update on changes to lodgment due dates for activity statements.

As you may be aware, there has historically been a two week extension for lodgment and payment of quarterly activity statements where you have appointed a tax agent (e.g. Clements Dunne & Bell).

Beginning with the quarter ending 31 March 2011, this extension will no longer be available.

Additionally, you may be aware that a second extension of four weeks has been available where activity statements have been lodged electronically by tax agents on behalf of clients.  This extension will continue to apply.

The tables below summarise upcoming activity statement lodgment and payment due dates for your reference.

Quarterly lodgment
obligation
Original due date Tax agent lodgment and payment
concession date if lodging by paper
Electronic lodgment and
payment concession date
Quarter 4, 2009-10 28 July 2010 11 August 2010 25 August 2010
Quarter 1, 2010–11 28 October 2010 11 November 2010 25 November 2010
Quarter 2, 2010–11 28 February 2011 n/a n/a

The quarter 2 lodgment due date is more than eight weeks after the end of the quarter, which is similar to the electronic lodgment concession available for the other three quarters. Therefore, lodgment concessions are not available for quarter 2.

Quarterly lodgment
obligation
Original due date Registered agent concession for lodgment and payment if lodging electronically
Quarter 3, 2010–11 28 April 2011 26 May 2011
Quarter 4, 2010–11 28 July 2011 25 August 2011
(To be confirmed)

Updated 16/09/2010