July 2020
| Date | Obligation |
| July 21, 2020 | Lodge and pay June 2020 monthly business activity statement |
| Lodge and pay quarter 4, 2019-20 PAYG instalment activity statement for head companies of consolidated groups | |
| July 28, 2020 | Lodge and pay quarter 4, 2019-20 activity statement if electing to receive and lodge by paper and not an active STP reporter |
| Pay quarter 4, 2019-20 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount | |
| 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 Note: The super guarantee charge is not tax deductible | |
| July 31, 2020 | Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2019-20 |
| Lodge Venture capital deficit tax return for June balancers. | |
| Lodge Franking account return for 30 June balancers when there is an amount payable. | |
| Lodge Early stage innovation company report |
August 2020
| Date | Obligation |
| August 14, 2020 | Lodge the PAYG withholding payment summary annual report for:
|
| August 21, 2020 | Lodge and pay July 2020 monthly business activity statement |
| August 25, 2020 | Lodge and pay quarter 4, 2019-20 activity statement if you lodge electronically |
| August 28, 2020 | 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 Note: The super guarantee charge is not tax deductible Use the Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement - quarterly |
| Lodge Taxable payments annual report (TPAR) The TPAR tells us about payments that are made to contractors for providing services. Some government entities also need to report the rants they have paid in a TPAR. |
September 2020
| Date | Obligation |
| September 21, 2020 | Lodge and pay August 2020 monthly business activity statement |
| September 30, 2020 | 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 |
| Lodge Annual TFN withholding report 2020 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries |
October 2020
| Date | Obligation |
| October 21, 2020 | 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, 2020-21 PAYG instalment activity statement for head companies of consolidated groups | |
| Lodge and pay September 2020 monthly business activity statement. | |
| October 28, 2020 | Lodge and pay quarter 1, 2020-21 activity statement if electing to receive and lodge by paper and not an active STP reporter. Pay quarter 1, 2020-21 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount |
| Make super guarantee contribution 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 Note: The super guarantee charge is not tax deductible | |
| 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 | |
| October 31, 2020 | Final date to add new clients to your client list to ensure their 2020 tax return is covered by the lodgment program. Note: The lodgment program is a concession to registered agents. The ATO 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 2020 Note: This means all your prior year returns must be lodged, not just the immediate prior year If all outstanding prior year returns have been lodged by 31 October 2020, the lodgment program due dates will apply to the 2020 tax return SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date | |
| Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first year return has a 31 October 2020 due date | |
Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2020:
SMSFs in this category must lodge their complete Self-managed superannuation fund annual return (NAT 71226) by this date | |
| Lodge Annual investment income report (AIIR) | |
| Lodge Departing Australia superannuation payments (DASP) annual report. | |
Lodge Franking account tax return when both the:
| |
| Lodge PAYG withholding annual report no ABN withholding (NAT 3448) | |
Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report (NAT 7187). This report advises amounts withheld from payments to foreign residents for:
| |
Lodge PAYG withholding annual report - payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for:
| |
| Lodge lost members report for the period 1 January - 30 June 2020. | |
| Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2020-21. |
November 2020
| Date | Obligation |
| November 21, 2020 | Lodge and pay October 2020 monthly business activity statement. |
| November 25, 2020 | Lodge and pay quarter 1, 2020-21 activity statement if you lodge electronically |
| November 28, 2020 | 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. Note: The super guarantee charge is not tax deductible Use the Super guarantee charge statement and calculators tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement - quarterly |
December 2020
| Date | Obligation |
| December 01, 2020 | Pay income tax payable for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2021 |
| 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 2021 | |
| Pay income tax for companies and super funds when lodgement of the tax return was due 31 October 2020 | |
| December 21, 2020 | Lodge and pay November 2020 monthly business activity statement |
January 2021
| Date | Obligation |
| January 15, 2021 | 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:
Note: You cannot request an agent assessed deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year | |
| Lodge tax return for the 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, unless required earlier.Payment was due 1 December 2020 | |
| January 21, 2021 | Lodge and pay quarter 2, 2020-21 PAYG instalment activity statement for head companies of consolidated groups |
| Lodge and pay December 2020 monthly business activity statement except for small business clients with up to $10 million turnover who report GST monthly and lodge electronically. | |
| January 28, 2021 | 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 Note: The super guarantee charge is not tax deductible |
| January 31, 2021 | Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2020-21 |
February 2021
| Date | Obligation |
| February 21, 2021 | 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 | |
| February 28, 2021 | 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-taxble) 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 lodgements | |
| 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 Use the Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation Guarantee charge statement - quarterly |
March 2021
| Date | Obligation |
| March 21, 2021 | Lodge and pay February 2021 monthly business activity statement |
| March 31, 2021 | 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 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 |
April 2021
| Date | Obligation |
| April 21, 2021 | 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 | |
| April 28, 2021 | 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 | |
| April 30, 2021 | 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 |
May 2021
| Date | Obligation |
| May 15, 2021 | 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 |
| May 21, 2021 | 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 | |
| May 26, 2021 | Lodge and pay eligible quarter 3, 2020-21 activity statements if you or your client have elected to receive and lodge electronically |
| May 28, 2021 | 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 Use the Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement - quarterly |
June 2021
| Date | Obligation |
| June 05, 2021 | 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:
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 lodgmnet 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 | |
| June 21, 2021 | Lodge and pay May 2021 monthly business activity statement |
| June 25, 2021 | Lodge 2021 Fringe benefits tax annual return for tax agents if lodging electronically. Payment (if required) is due 28 May |
| June 30, 2021 | 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 |