– Fringe benefits tax annual return – due date for payment.
– Due date for lodging the Superannuation guarantee charge statement – quarterly (NAT 9599) and paying the super guarantee charge for quarter 3, 2014–15 if the employer did not pay enough contributions on time.
– Employers who lodge a Superannuation guarantee charge statement – quarterly can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They will still have to pay the remaining super guarantee charge.
