21 July 2021

Lodge and pay June 2021 monthly business activity statement.

Lodge and pay quarter 4, 2020–21 PAYG instalment activity statement for head companies of consolidated groups.

28 July 2021

Lodge and pay quarter 4, 2020–21 activity statement if lodging by paper.

Pay quarter 4, 2020–21 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

Make super guarantee contributions for quarter 4, 2020–21 to funds by this date.

31 July 2021

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2020–21.

Lodge Venture capital deficit tax return for June balancers.

Lodge Franking account return for 30 June balancers if there is an amount payable.

Lodge Early stage innovation company report.

14 August 2021

Lodge PAYG withholding payment summary annual report for:

large withholders whose annual withholding is greater than $1 million

payers who have no tax agent or BAS agent involved in preparing the report.

21 August 2021

Lodge and pay July 2021 monthly business activity statement.

25 August 2021

Lodge and pay quarter 4, 2020–21 activity statement if you lodge electronically.

28 August 2021

Lodge and pay quarter 4, 2020–21 Superannuation guarantee charge statement – quarterly 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.

21 September 2021

Lodge and pay August 2021 monthly business activity statement.

30 September 2021

Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent.

If a payer has only closely held payees and their tax agent helps prepare their report, they may be eligible for a concession to lodge this report by the due date of their tax return.

21 October 2021

Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.

Lodge and pay quarter 1, 2021–22 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay September 2021 monthly business activity statement.

28 October 2021

Lodge and pay quarter 1, 2021–22 activity statement if lodging by paper. Pay quarter 1, 2021–22 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.

Make super guarantee contributions for quarter 1, 2021–22 to funds by this date.

31 October 2021

Final date to add new clients to your client list to ensure their 2021 tax return is covered by the lodgment program.

Note: The lodgment program is a concession to registered agents. We can ask for documents to be lodged earlier than the concessional due dates.

Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2021.

21 November 2021

Lodge and pay October 2021 monthly business activity statement.

25 November 2021

Lodge and pay quarter 1, 2021–22 activity statement if you lodge electronically.

28 November 2021

Lodge and pay quarter 1, 2021–22 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.

1 December 2021

Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2022.

Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged. Lodgment of return is due 15 January 2022.

Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2021.

21 December 2021

Lodge and pay November 2021 monthly business activity statement.

15 January 2022

Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.

Payment for large/medium entities with a 15 January due date is:
1 December 2021 – for companies and super funds For trusts – as stated on their notice of assessment.

21 January 2022

Lodge and pay quarter 2, 2021–22 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay December 2021 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

28 January 2022

Make quarter 2, 2021–22 super guarantee contributions to funds by this date.

Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 February 2022.

Note: The super guarantee charge is not tax deductible.

31 January 2022

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2021–22.

21 February 2022

Lodge and pay December 2021 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

Lodge and pay January 2022 monthly business activity statement.

28 February 2022

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).

21 March 2022

Lodge and pay February 2022 monthly business activity statement.

31 March 2022

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.

21 April 2022

Lodge and pay quarter 3, 2021–22 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay March 2022 monthly business activity statement.

28 April 2022

Lodge and pay quarter 3, 2021–22 activity statement if lodging by paper.

Pay quarter 3, 2021–22 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, 2021–22 to the funds by this date.

30 April 2022

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2021–22.

Lodge lost members report for the period 1 July 2021 to 31 December 2021.

15 May 2022

Lodge 2021 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.

21 May 2022

Lodge and pay April 2022 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.

26 May 2022

Lodge and pay eligible quarter 3, 2021–22 activity statements if you lodge electronically.

28 May 2022

Pay Fringe benefits tax annual return if lodging electronically.

Lodge and pay quarter 3, 2021–22 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.

5 June 2022

Lodge tax return for all entities with a lodgment due date of 15 May 2022 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.

21 June 2022

Lodge and pay May 2022 monthly business activity statement.

25 June 2022

Lodge 2022 Fringe benefits tax annual return for tax agents if lodging electronically. Payment (if required) is due 28 May.

30 June 2022

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2021–22 financial year.