Provisional tax payments

The fifth instalment of provisional tax is due on 28 February for those with a March balance date and who use the ratio option to calculate provisional tax payments.

Super contributions

Due date for lodging the Superannuation guarantee charge (SGC) statement – quarterly and paying the super guarantee charge for quarter 2, 2011-12 if the employer did not pay enough contributions on time.

Annual GST return

Annual GST return or information report – due date for lodging (and paying if applicable) if the taxpayer does not have an income tax return lodgment obligation.

SMSF annual returns

Self managed superannuation fund annual return for new registrant (taxable and non-taxable) self-managed super funds (SMSFs) – due date for lodgment and payment.