SMSF & Superannuation Guarantee Lodgement due dates 2012-13

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

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

• 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).

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

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

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

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

• 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).

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

• 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.

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

• Super guarantee contributions, for quarter 3.

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

• 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.

• 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.

• 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.