Resources
Important Dates
Below is a list of Important Calendar Dates that you will need to take notice of as you run your business. When you’re in business, it’s important to stay up-to-date on the latest innovations, technology and trends.
21 January
- Lodge and pay December monthly business activity statement.
28 January
- Make quarter 2 (Oct-Dec) 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.
Note: The super guarantee charge is not tax deductible.
31 January
- Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee during quarter 2 (Oct-Dec).
21 February
- Lodge and pay January monthly business activity statement.
28 February
- 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 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 due date at finalisation of a review of the SMSF at registration.
- Lodge and pay quarter 2 (Oct-Dec) activity statement for all lodgment methods.
- Pay quarter 2 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 Superannuation guarantee charge statement - quarterly if the employer did not pay enough contributions on time.
21 March
- Lodge and pay February monthly business activity statement.
31 March
- Lodge and pay 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.
- 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.
21 April
- Lodge and pay March monthly business activity statement.
28 April
- Lodge and pay quarter 3 (Jan-Mar) activity statement if electing to receive and lodge by paper and not an active STP reporter.
- Pay quarter 3 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 to the 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.
Note: The super guarantee charge is not tax deductible.
30 April
- Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3 (Jan-Mar).
15 May
- Lodge previous year's 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.
21 May
- Lodge and pay April monthly business activity statement.
- Final date to register for FBT to receive the lodgment and payment concessions for fringe benefits tax returns.
26 May
- Lodge and pay eligible quarter 3 (Jan-Mar) activity statements if you or your client have elected to receive and lodge electronically.
28 May
- Pay Fringe benefits tax annual return if lodging electronically.
- Lodge and pay quarter 3 Superannuation guarantee charge statement - quarterly (NAT 9599) if the employer did not pay enough contributions on time.
5 June
- Lodge tax return for all entities with a lodgment due date of 15 May 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.
- Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May provided they also pay any liability due by this date.
Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.
21 June
- Lodge and pay May monthly business activity statement.
25 June
- Lodge Fringe benefits tax annual return if lodging electronically. Payment (if required) is due 28 May.
30 June
- Super guarantee contributions must be paid by this date to qualify for a tax deduction in the financial year.
Note: If any of your clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partners must lodge their prior year tax return by 30 June, regardless of any deferrals in place. See Services Australia for more information.
21 July
- Lodge and pay June monthly business activity statement.
28 July
- Lodge and pay quarter 4 (Apr-Jun) activity statement if electing to receive and lodge by paper and not an active STP reporter.
- Pay quarter 3 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
- Make super guarantee contributions for quarter 4 to the funds by this date.
Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 August.
Note: The super guarantee charge is not tax deductible.
31 July
- Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee during quarter 3 (Jan-Mar).
14 August
- 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
- Lodge and pay July monthly business activity statement.
25 August
- Lodge and pay quarter 4 (Apr-Jun), 2020–21 activity statement if you lodge electronically.
28 August
- Lodge and pay quarter 4 (Apr-Jun) Superannuation guarantee charge statement - quarterly if the employer did not pay enough contributions on time.
21 September
- Lodge and pay August monthly business activity statement.
30 September
- 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
- 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 September monthly business activity statement.
28 October
- Lodge and pay quarter 1 (Jul-Sep) activity statement if electing to receive and lodge by paper and not an active STP reporter.
- Pay quarter 1 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
- Make super guarantee contributions for quarter 1 to the funds by this date.
31 October
- Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 1 (Jul-Sep).
- Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June.
- Final date to nominate a tax agent to ensure your current 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 lodgment program due dates. Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2021. This means all prior year returns must be lodged, not just the immediate prior year.
If all outstanding prior year returns have been lodged by 31 October 2021, the lodgment program due dates will apply to the 2021 tax return.
21 November
- Lodge and pay October monthly business activity statement.
25 November
- Lodge and pay eligible quarter 1 (Jul-Sep) activity statements if you or your client have elected to receive and lodge electronically.
28 November
- Lodge and pay quarter 3 Superannuation guarantee charge statement - quarterly (NAT 9599) if the employer did not pay enough contributions on time.
1 December
- Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2021
21 December
- Lodge and pay November monthly business activity statement.