• September Quarter 28th October
• December Quarter 28th February
• March Quarter 28th April
• June Quarter 28th July
• Monthly Activity Statements are due 21st of the following month

• $0 to $18,200  –  0%
• $18,200 to $37,000  –  19%
• $37,000 to $90,000  –  32.5%
• $90,000 to $180,000  –  37%
• $180,000 and above  –  45%

The Medicare Levy is 2%.

• From 1st July 2017  –  9.5%
• 2017 to 2022  –  9.5%
• 2023  –  10%
• 2024  –  11%
• 2025  –  11.5%
• 2026 & on  –  12%

Visit the ATO website:

https://www.ato.gov.au/Calculators-and-tools/Host/?anchor=TWC&anchor=TWC#TWC/questions

• Small Business Entity  –  27.5%
• Large Business Entity  –  30%

• $25,000 per year as a concessional contribution from 1 July 2017

• Is a superannuation contribution paid by an employer (SG contribution) and/or a personal superannuation contribution which is claimed as a tax deduction.

• Is a superannuation contribution made from personal funds which is NOT claimed as a tax deduction. There is a limit of $100,000 per year. There is an ability to bring forward 3 years Non Concessional contributions.

• The ability to contribute up to $300,000 in one year. This then does exclude further Non Concessional Superannuation contributions until the 3 year period has expired.