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DATE
CATEGORY
DESCRIPTION
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DATE :Wed, 30 June 2021
CATEGORY :Super Guarantee
DESCRIPTION :
30 June
- Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2020–21 financial year.
Note: If you receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, you and your partner must lodge your 2019–20 tax return by 30 June 2021, regardless of any deferrals in place.
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DATE :Fri, 25 June 2021
CATEGORY :FBT
DESCRIPTION :
25 June
- Lodge 2021 Fringe benefits tax annual return for tax agents if lodging electronically. Payment (if required) is due 28 May.
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DATE :Mon, 21 June 2021
CATEGORY :BAS
DESCRIPTION :
1 June
- Lodge and pay May 2021 monthly business activity statement.
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DATE :Sat, 05 June 2021
CATEGORY :Lodge Tax Return
DESCRIPTION :
5 June
- Lodge tax return for all entities with a lodgment due date of 15 May 2021 if the tax return is not required earlier and both of the following criteria are met:
- non-taxable or a credit assessment in latest year lodged
- non-taxable or receiving a credit assessment in the current year.
Note: This includes companies and super funds, but excludes large/medium taxpayers and head companies of consolidated groups.
- Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2021 provided they also pay any liability due by this date.
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DATE :Fri, 28 May 2021
CATEGORY :FBT
DESCRIPTION :
28 May
- Pay Fringe benefits tax annual return if lodging electronically.
- Lodge and pay quarter 3, 2020–21 Superannuation guarantee charge statement - quarterly (NAT 9599) 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 still have to pay the remaining super guarantee charge.
Note: The super guarantee charge is not tax deductible.
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DATE :Wed, 26 May 2021
CATEGORY :Activity Statement
DESCRIPTION :
26 May
- Lodge and pay eligible quarter 3, 2020–21 activity statements if you or your client have elected to receive and lodge electronically.
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DATE :Fri, 21 May 2021
CATEGORY :BAS
DESCRIPTION :
21 May
- Lodge and pay April 2021 monthly business activity statement.
- Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns.
Lodge and pay Fringe benefits tax annual return if lodging by paper.
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DATE :Sat, 15 May 2021
CATEGORY :Lodge Tax Return
DESCRIPTION :
15 May
- Lodge 2020 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June concession.
Due date for companies and super funds to pay if required.
Note: Individuals and trusts in this category pay as advised on their notice of assessment.
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DATE :Fri, 30 April 2021
CATEGORY :TFN Reporting
DESCRIPTION :
30 April
- Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2020–21.
- Lodge lost members report for the period 1 July 2020 to 31 December 2020.
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DATE :Wed, 28 April 2021
CATEGORY :Activity Statement
DESCRIPTION :
28 April
- Lodge and pay quarter 3, 2020–21 activity statement if electing to receive and lodge by paper and not an active STP reporter.
- Pay quarter 3, 2020–21 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
- Make super guarantee contributions for quarter 3, 2020–21 to the funds by this date.
Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 May 2021.
Note: The super guarantee charge is not tax deductible.
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DATE :Wed, 21 April 2021
CATEGORY :PAYG
DESCRIPTION :
21 April
- Lodge and pay quarter 3, 2020–21 PAYG instalment activity statement for head companies of consolidated groups.
- Lodge and pay March 2021 monthly business activity statement.
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DATE :Wed, 31 March 2021
CATEGORY :Lodge Tax Return
DESCRIPTION :
31 March
- Lodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large/medium taxpayers), unless the return was due earlier.
Payment for companies and super funds in this category is also due by this date.
- Lodge tax return for the head company of a consolidated group (excluding large/medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier.
Payment for companies in this category is also due by this date.
- Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large/medium trusts.
Payment for individuals and trusts in this category is due as advised on their notice of assessment.
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DATE :Sun, 21 March 2021
CATEGORY :BAS
DESCRIPTION :
21 March
- Lodge and pay February 2021 monthly business activity statement.
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DATE :Sun, 28 February 2021
CATEGORY :Lodge Tax Return
DESCRIPTION :
28 February
- Lodge tax return for non-taxable large/medium entities as per the latest year lodged (except individuals).
Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.
- Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities (except individuals).
Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.
- Lodge tax return for non-taxable head company of a consolidated group, including a new registrant, that has a member who has been deemed a large/medium entity in the latest year lodged.
Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.
- Lodge tax return for large/medium new registrant (non-taxable) head company of a consolidated group.
- Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2020 due date at finalisation of a review of the SMSF at registration.
Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see Super lodgment.
- Lodge and pay quarter 2, 2020–21 activity statement for all lodgment methods.
- Pay quarter 2, 2020–21 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
- Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation.
If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return.
- Lodge and pay quarter 2, 2020–21 Superannuation guarantee charge statement - quarterly if the employer did not pay enough contributions on time.
Employers lodging 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 still have to pay the remaining super guarantee charge.
Note: The super guarantee charge is not tax deductible.
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DATE :Sun, 21 February 2021
CATEGORY :BAS
DESCRIPTION :
21 February
- Lodge and pay December 2020 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
- Lodge and pay January 2021 monthly business activity statement.
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DATE :Fri, 28 February 2020
CATEGORY :Activity Statement
DESCRIPTION :
28 February
- Lodge tax return for non-taxable large/medium entities as per the latest year lodged (except individuals).
Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.
- Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities (except individuals).
Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.
- Lodge tax return for non-taxable head company of a consolidated group, including a new registrant, that has a member who has been deemed a large/medium entity in the latest year lodged.
Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.
- Lodge tax return for large/medium new registrant (non-taxable) head company of a consolidated group.
- Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2019 due date at finalisation of a review of the SMSF at registration.
Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see Super lodgment.
- Lodge and pay quarter 2, 2019–20 activity statement for all lodgment methods.
- Pay quarter 2, 2019–20 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
- Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation.
If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return.
- Lodge and pay quarter 2, 2019–20 Superannuation guarantee charge statement - quarterly if the employer did not pay enough contributions on time.
Employers lodging 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 still have to pay the remaining super guarantee charge.
Note: The super guarantee charge is not tax deductible.
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DATE :Thu, 28 November 2019
CATEGORY :Superannuation guarantee
DESCRIPTION :
Lodge and pay quarter 1, 2019–20 Superannuation guarantee charge statement - quarterly if the employer did not pay enough contributions on time.
Employers lodging 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 still have to pay the remaining super guarantee charge.
Note: The super guarantee charge is not tax deductible.
Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.
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