Key Dates for Tax Lodgements

21

Lodge and pay June 2020 monthly   business activity statement.

28

Lodge and pay quarter 4,   2019–20 activity statement if lodging a paper return and you are not   reporting payroll via STP.

Make super guarantee contributions for quarter 4, 2019–20 to 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 2020.

14

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

Lodge and pay July 2020 monthly business activity statement.

25

Lodge and pay quarter 4, 2019–20 activity statement if you lodge   electronically.

28

Lodge and pay quarter 4,   2019–20 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.

28

Lodge Taxable payments annual report (TPAR).

21

Lodge and pay August 2020 monthly   business activity statement.

30

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

Lodge and pay September 2020  monthly business activity statement.

28

Lodge and pay quarter 1,   2020–21 activity statement if electing to receive and lodge by paper and not  an active STP reporter. 

28

Pay quarter 1, 2020–21 instalment notice   (form R, S, or T). Lodge the notice only if you vary the instalment  amount.

28

Make super guarantee contributions   for quarter 1, 2020–21 to funds by this date. Employers who do not pay   minimum super contributions for quarter 1 by this date must pay the   super guarantee charge and lodge a Superannuation guarantee charge   statement – quarterly (NAT 9599) by 28 November 2020.

28

Lodge and pay annual activity  statement for TFN withholding for closely held trusts where a trustee  withheld amounts from payments to beneficiaries during the 2019–20 income   year.

31

Lodge tax returns for all entities  if one or more prior year returns were outstanding as at 30 June 2020.   Note: This means all prior year returns must be lodged, not just the   immediate prior year. SMSFs in this category must lodge their   complete Self-managed superannuation fund annual return by this   date.

21

Lodge and pay October 2020 monthly   business activity statement.

25

Lodge and pay quarter 1,   2020–21 activity statement if you lodge electronically.

28

Lodge and pay quarter 1,   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.

1

Pay income tax for companies and  super funds when lodgement of the tax return was due 31 October 2020.

21

Lodge and pay November 2020 monthly   business activity statement.

15

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

21

Lodge and pay quarter 2,   2020–21 PAYG instalment activity statement for head   companies of consolidated groups.

21

Lodge and pay December 2020 monthly   business activity statement except for business clients with up to   $10 million turnover who report GST monthly and lodge electronically.

28

Make quarter 2, 2020–21 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 2021.

31

Lodge TFN report for   closely held trusts if any beneficiary quoted their TFN to a trustee in   quarter 2, 2020–21.

21

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.

21

Lodge and pay January 2021 monthly  business activity statement.

28

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.

28

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.

28

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.

28

Lodge and pay quarter 2,   2020–21 activity statement for all lodgement methods.

28

Pay quarter 2, 2020–21  instalment notice (form R, S or T). Lodge the notice only if you vary  the instalment amount.

28

Annual GST return – lodge (and pay   if applicable) if the taxpayer does not have a tax return lodgement   obligation. If the taxpayer does have a tax return obligation, this return   must be lodged by the due date of the tax return.

28

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.Having a big sale, on-site celebrity, or other event? Be sure to announce it so everybody knows and gets excited about it.

21

Lodge and pay February 2021 monthly business activity statement.

31

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.

31

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

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.

28

Lodge and pay quarter 3, 2020–21  activity statement if electing to receive and lodge by paper and not an active STP reporter.

28

Pay quarter 3, 2020–21 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.

28

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.

30

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2020–21.

15

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.

21

Lodge and pay April 2021 monthly business activity statement.

26

Lodge and pay eligible quarter 3, 2020–21 activity statements if you or your client have   elected to receive and lodge electronically.

28

Pay Fringe benefits tax   annual return if lodging electronically.

28

Lodge and pay quarter 3,  2020–21 Superannuation guarantee charge statement - quarterly (NAT 9599)  if the employer did not pay enough contributions on time.

28

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

Lodge tax return for all entities with a lodgement 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.

Lodge tax returns due for individuals and trusts with a lodgement due date of 15 May 2021 provided they also pay any liability due by this date.

21

Lodge and pay May 2021 monthly business activity statement.

25

Lodge 2021 Fringe benefits   tax annual return for tax agents if lodging electronically. Payment   (if required) is due 28 May.

30

Super guarantee contributions must  be paid by this date to qualify for a tax deduction in the 2020–21 financial   year.