April 2022
21 April
- March monthly activity statements – final date for lodgement and payment.
- Quarter 3 (January-March) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
28 April
- Quarter 3 (January – March) activity statements – final date for lodgement and payment.
- Quarter 3 (January – March) PAYG instalment notices (forms R and T) – final date for payment, and lodgment if varying the instalment amount.
- Quarter 3 (January – March) GST instalment notices (forms S and T) – final date for payment, and lodgment if varying the instalment amount.
- Due date for super guarantee contributions, for quarter 3, (January- March) – contributions to be made to the fund by this date.
Note: If you do not pay minimum super contributions for quarter 2 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 May. The super guarantee charge is not tax deductible.
30 April
- Quarter 3 (January – March) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.
March 2022
21 March
- February monthly activity statements – final date for lodgment and payment.
February 2022
21 February
- January monthly activity statements – final date for lodgment and payment.
28 February
- Quarter 2 (October–December) activity statements – final date for lodgment and payment, including electronic lodgment.
- Annual GST return or Annual GST information report – final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.
- Quarter 2 (October–December) PAYG instalment notices (forms R and T) – final date for payment, and lodgment if varying the instalment amount.
- Quarter 2 (October–December) GST instalment notices (forms S and T) – final date for payment, and lodgment if varying the instalment amount.
- Income Tax Lodgment and payment due date for self-preparing entities that were not due at an earlier date
Note: if you don’t lodge your previous financial year return on time, your income tax return for the current financial is due by 31 October.
- Lodgment and payment due date for medium to large companies (taxable and non-taxable) that are new registrations
Note: if you don’t lodge your previous financial year return on time, your income tax return for the current financial year is due by 31 October.
- Lodgment due date for medium to large trusts that were non-taxable in the latest year lodged unless required earlier
Note: lodgment due date for income tax returns for new registrant trusts unless required earlier – if you don’t lodge your previous financial year return on time, your income tax return for the current financial year is due by 31 October.
- Lodge and pay quarter 2 (1 October–31 December) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.
Note: You can choose to offset contributions you’ve paid late to a fund for each employee against the super guarantee charge for the quarter for those employees. You cannot claim an income tax deduction for the super guarantee charge.
January 2022
1 January
- Due date for lodgment of income tax returns for companies and trusts that were taxable medium to large taxpayers in the prior year and are not required to lodge earlier.
Note: If you fail to lodge your current return on time your income tax return for the next financial year will be due by 31 October.
21 January
- December monthly activity statements – final date for lodgment and payment.
- Quarter 2 (October–December) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
28 January
- Due date for super guarantee contributions, for quarter 2, (October–December) – contributions to be made to the fund by this date.
Note: If you do not pay minimum super contributions for quarter 2 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 February. The super guarantee charge is not tax deductible.
31 January
- Quarter 2 (October–December) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.
December 2021
1 December
- Payment due date for companies that were taxable medium to large clients in the immediate prior year
- Payment due date for companies that were required to lodge by 31 October
- Lodgment date for non-full assessment company entities – payment date is as per the notice of assessment.
21 December
- November monthly activity statements – final date for lodgment and payment.
November 2021
11 November
- Quarter 1 (July–September) activity statements lodged electronically – final date for lodgment and payment
Note: refer to the two week lodgement concession for information on your eligibility for this later due date.
21 November
- Lodge and pay October monthly activity statements.
21 November
- Lodge and pay quarter 1 (1 July–30 September) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.
Note: You can choose to offset contributions you’ve paid late to a fund for each employee against the super guarantee charge for the quarter for those employees. You cannot claim an income tax deduction for the super guarantee charge.
October 2021
21 October
- September monthly activity statements – final date for lodgment and payment.
- Quarter 1 (July–September) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
- Annual PAYG instalment notice – final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.
Note: If you have already received your income tax assessment, you should not vary your annual instalment.
28 October
- Quarter 1 (July–September) activity statements – final date for lodgment and payment.
- Annual activity statement – TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries – final date for lodgment and payment.
- Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used.
- GST – Final date for opting out of option 3 for the current financial year.
- GST – Quarter 1 (July–September) instalment notices (forms S and T) – final date for payment and, if varying instalment amount, lodgment.
- Final date for eligible quarterly GST reporters to elect to report GST annually.
- PAYG – Final date for eligible instalment reporters to elect to report annually for June balancers.
- Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2013 income year for June balancers.
- PAYG Quarter 1 (July–September 2013) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.
- Superannuation – Payment of super guarantee contributions, for quarter 1 (July–September) – contributions.
Note: If you do not pay minimum super contributions for quarter 1 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 November. The super guarantee charge is not tax deductible.
31 October
- Lodgment for PAYG withholding where ABN not quoted – annual report.
Note: Use this to report amounts withheld because another entity did not quote their ABN. These amounts should have been reported at label W4 of activity statements.
- Lodgment for PAYG withholding from interest, dividends and royalties paid to non-residents – annual report.
Note: Use this to report payments of dividends, interest and royalties to non-residents that are subject to withholding, and the amounts withheld. These amounts should have been reported at label W3 on activity statements.
- Lodgment for PAYG withholding annual report – payments to foreign residents.
Note: Use this to report payments made to foreign residents for entertainment or sports activities, construction and related activities and arranging casino gaming junket activities, and the amounts withheld. These amounts should have been reported at label W3 on activity statements.
- Annual GST return or Annual GST information report – lodgment and payment (if required) is due when the income tax return is due, for those who have an income tax obligation.
Note: If you use a tax agent, different lodgment and payment dates may apply.
- Individual, partnership and trust income tax returns – final date for lodgment unless an approved SAP or a later lodgment date has been granted.
- Trusts that are medium to large taxpayers in the last year they lodged and have one prior year return overdue as at 30 June of the last financial year.
- Lodgment of income tax returns for trusts, which did not lodge their income tax return on time for the previous financial year.
- Income tax return lodgment due date for all June balancing companies where one or more prior-year returns were overdue, as at 30 June.
- Income tax returns lodgment due date for companies that did not lodge their income tax return on time for the previous financial year.
- Quarter 1 (July–September) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.
- Lodging the annual investment income report (AIIR) – final date for lodgment for all investment bodies.
September 2021
7 September
- Applications close for the superannuation guarantee amnesty.
21 September
August monthly activity statements – final date for lodgment and payment.
30 September
- Annual TFN withholding report for closely-held trusts where a trustee has been required to withhold amounts from payments to beneficiaries during the previous financial year – final date for lodgment.
August 2021
11 August
- Activity statements for Quarter 4 (April–June) lodged electronically – final date for lodgment and payment.
- refer to Lodging your activity statements online for information on your eligibility for this later due date
Note: Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.
14 August
- PAYG withholding payment summary annual report – final date for lodgment.
Note: Use this to summarise all payments to your employees and other payees and the amounts withheld from salary and wages and other payments – these amounts should have been reported at labels W1 and W2 on previous financial year activity statements.
- Employee Share Scheme (ESS) annual report – final day for lodgment.
21 August
- July monthly activity statements – final date for lodgment and payment.
- GST – Final date for eligible monthly GST reporters to elect to report GST annually.
28 August
- Taxable payments annual report due for lodgment for:
- Superannuation – Lodge and pay quarter 4 (1 April–30 June) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.
Note: You can choose to offset contributions you’ve paid late to a fund for each employee against the super guarantee charge for the quarter for those employees. You cannot claim an income tax deduction for the super guarantee charge.
July 2021
7 July
- Employee Share Scheme (ESS) statements to be sent to employees.
14 July
- PAYG Withholding – Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers).
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.
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 July
- Activity statements for Quarter 4 (April–June) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
- June monthly activity statements – final date for lodgment and payment.
28 July
- Activity statements for Quarter 4 (April–June) – final date for lodgment and payment.
Note: Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.
- PAYG installment notices (forms R and T) for Quarter 4 (April-June) – final date for payment and, if varying the installment amount, lodgment.
Note: Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.
- GST installment notices (forms SA and T) for Quarter 4 (April–June) – final date for payment and, if varying the instalment amount, lodgment.
- Superannuation due date for payment of super guarantee contributions for quarter 4 (1 April – 30 June) in the previous financial year – contributions to be made to the fund by this date.
If you do not pay minimum super contributions for quarter 4 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 August. The super guarantee charge is not tax deductible.
31 July
- TFN report for Quarter 4 (April–June) for closely held trusts for TFNs quoted to a trustee by beneficiaries– final date for lodgment.
- Foreign Account Tax Compliance Act (FATCA) Report due date for 1 January XXXX to 31 December XXXX report.
- Common Reporting Standard (CRS) Report due date for 1 July 2017 to 31 December 2017 report.