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MySF Administrator
Group: Administrators
Last Login: 16/05/2012 7:43:33 PM
Posts: 213,
Visits: 978
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July 2005
July 1
• Superannuation guarantee quarter 1 commences.
• Fund choice begins. Employers must provide eligible employees with a standard choice form by 28 July 2005.
• Contribution limits and RBLs for 2005/06 year apply from this date.
July 14
• Reasonable benefit limits (RBL) reporting. All RBL reportable benefits paid in June 2005 must be reported to the ATO on or before this date.
July 28
• Last day for superannuation guarantee contributions for quarter 4 (1 April – 30 June 2005) to be made to a superannuation provider.
• Last day for employer to provide a Standard choice form to eligible employees.
August 2005
August 14
• Reasonable benefit limits (RBL) reporting. All RBL reportable benefits paid in July 2005 must be reported to the ATO on or before this date.
• Due date for lodgement of a superannuation guarantee statement and payment of the superannuation guarantee charge for quarter 4 (1 April – 30 June 2005) if sufficient contributions have not been made on time. The superannuation guarantee charge is not tax deductible.
September 2005
September 14
• Reasonable benefit limits (RBL) reporting. All RBL reportable benefits paid in August 2005 must be reported to the ATO on or before this date.
September 15
• Amended superannuation member contribution statements due for inclusion in November 2005 processing of assessments.
October 2005
October 1
• Superannuation guarantee quarter 2 commences.
October 14
• Reasonable benefit limits (RBL) reporting. All RBL reportable benefits paid in September 2005 must be reported to the ATO on or before this date.
October 28
• Last day for superannuation guarantee contributions for quarter 1 (1 July – 30 September 2005) to be made to a superannuation provider.
October 31
• Earliest due date for lodgement of 2005 income tax return for super funds
• Lodgement date for super funds with 2 or more prior year returns outstanding as at 30 June 2005.
• Due date for lodgement of SIS regulatory return for funds regulated by APRA.
• Last day for lodgement of member contribution statement (MCS) for all superannuation providers other than for self-assessing superannuation providers (SASPs). SASPs must lodge MCS when lodge tax return.
November 2005
November 14
• Reasonable benefit limits (RBL) reporting. All RBL reportable benefits paid in October 2005 must be reported to the ATO on or before this date.
• Due date for lodgement of a superannuation guarantee statement and payment of the superannuation guarantee charge for quarter 1 (1 July – 30 September 2005) if sufficient contributions have not been made on time. The superannuation guarantee charge is not tax deductible.
December 2005
December 14
• Reasonable benefit limits (RBL) reporting. All RBL reportable benefits paid in November 2005 must be reported to the ATO on or before this date.
January 2006
January 1
• Superannuation guarantee quarter 3 commences.
January 14
• Reasonable benefit limits (RBL) reporting. All RBL reportable benefits paid in December 2005 must be reported to the ATO on or before this date.
January 28
• Last day for superannuation guarantee contributions for quarter 2 (1 October – 31 December 2005) to be made to a superannuation provider.
February 2006
February 14
• Reasonable benefit limits (RBL) reporting. All RBL reportable benefits paid in January 2006 must be reported to the ATO on or before this date.
• Due date for lodgement of a superannuation guarantee statement and payment of the superannuation guarantee charge for quarter 2 (1 October – 31 December 2005) if sufficient contributions have not been made on time. The superannuation guarantee charge is not tax deductible.
February 28
• Final date for income tax return lodgement and payment of new registrants superannuation funds.
March 2006
March 14
• Reasonable benefit limits (RBL) reporting. All RBL reportable benefits paid in February 2005 must be reported to the ATO on or before this date.
March 31
• Final date for income tax return lodgement where one year prior return was outstanding as at 30 June 2005.
April 2006
April 1
• Superannuation guarantee quarter 4 commences.
April 14
• Reasonable benefit limits (RBL) reporting. All RBL reportable benefits paid should be reported to the Tax Office by 14th day of the month following the month in which the benefit was paid.
April 28
• Last day for superannuation guarantee contributions for quarter 3 (1 January – 31 March 2006) to be made to a superannuation provider.
May 2006
May 14
• Reasonable benefit limits (RBL) reporting. All RBL reportable benefits paid in April 2006 must be reported to ATO.
May 14
• Due date for lodgement of income tax returns for all superannuation funds and companies with turnover of less that $2 million.
• Due date for lodgement of a superannuation guarantee statement and payment of the superannuation guarantee charge for quarter 3 (1 January – 31 March 2006) if sufficient contributions have not been made on time. The superannuation guarantee charge is not tax deductible.
June 2006
June 3
• Final date for income tax return lodgement of non-taxable (nil tax) superannuation funds and companies.
June 14
• Reasonable benefit limits (RBL) reporting. All RBL reportable benefits paid should be reported to the Tax Office by the 14th day of the month following the month in which the benefit was paid.
June 30
• Superannuation guarantee contributions must be paid by this date to qualify for a tax deduction in the current financial year.
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