Key Lodgment Due Dates In 2021/22 Financial Year

JULY

21-Jul-2021

• Monthly Business Activity Statement (BAS)
  (June 2021)

• Quarterly PAYG Instalment Activity Statement (IAS)
  (April - June 2021)

28-Jul-2021

• Lodge and pay quarter 4, 2020-21 activity statement if electing to receive and lodge by paper and not an active STP reporter.

• Quarterly Instalment Notice (form R, S or T)
  (April - June 2021)

• Quarterly Superannuation Guarantee (SG) Contribution
  (April - June 2021)

31-Jul-2021

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

• 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 (ESIC)

• PAYG withholding payment summary annual report for large withholders whose annual withholding is greater than $1 million

• Monthly BAS (July 2021)

• Lodge and pay quarter 4, 2020-21 activity statement
  if you lodge electronically

28-Aug-2021

• SG charge statement – quarterly (April - June 2021) if the employer did not pay enough contributions on time.

• Lodge Taxable payments annual report (TPAR)

SEPTEMBER

21-Sep-2021

• Monthly BAS (Aug 2021)

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

• Lodge Annual TFN withholding report 2021 if a trustee
  of a closely held trust has been required to withhold
  amounts from payments to beneficiaries.

OCTOBER

21-Oct-2021

• Monthly BAS (Sep 2021)

• Quarterly PAYG IAS (Jul - Sep 2021)

• Annual PAYGI Notice (Form N) (2021 FY)

28-Oct-2021

• Lodge and pay quarter 1, 2021-22 activity statement
  if electing to receive and lodge by paper and not an active STP reporter.

• Quarterly Instalment Notice (form R, S, or T)
  (Jul - Sep 2021)

• Quarterly SG Contributions (Jul - Sep 2021)

• Lodge and pay annual activity statement for TFN
  Withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2020-21 income year.

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

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

• Self-managed superannuation fund (SMSF) annual report for (taxable and non-taxable) new SMSF registrant.

• Lodge tax return for all entities prosecuted for non-lodgment of prior year returns.

• Lodge Annual investment income report (AIIR)

• Lodge Departing Australia superannuation payments (DASP) annual report.

• Lodge Franking account tax return when both the: return is a disclosure only (no amount payable) taxpayer is a June balancer.
  

• Lodge PAYG withholding annual report – payments to no ABN withholding & Foreign Residents.

• Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2021–22.

NOVEMBER

21-Nov-2021

• Monthly BAS (Oct 2021)

25-Nov-2021

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

28-Nov-2021

• SG charge statement – quarterly (Jul - Sep 2021)
  if the employer did not pay enough contributions on time.

DECEMBER

01-Dec-2021

• Pay Tax for large Taxpayers (lodgment due 15/01/2022)

• Pay Tax for Consolidated group (lodgment due 15/01/2022)

• Pay Tax for Companies and Super Funds when lodgment of the tax return was due 31 October 2021.

21-Dec-2021

• Monthly BAS (Nov 2021)

JANUARY

15-Jan-2022

• Taxable Large / Medium Taxpayers return due

• Lodge Tax return for Consolidated group

21-Jan-2022

• Quarterly PAYG IAS (Oct - Dec 2021)

• Monthly BAS (Dec 2021)

28-Jan-2022

• Quarterly SG Contributions (Oct - Dec 2021)

31-Jan-2022

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

FEBRUARY

21-Feb-2022

• Monthly BAS (Jan 2022)

• Monthly BAS (Dec 2021) for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

28-Feb-2022

• Tax return for non-taxable large/medium entities as per
  the latest year lodged

• Tax returns for new registrant (taxable and non-taxable) large/medium entities.

• Tax return for Consolidated group, including a new registrant.

• Tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.

• Tax return for large/medium new registrant (non-taxable) Consolidated group.

• SMSF Fund Annual Return for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2021 due date at finalisation of a review of the SMSF at registration. 

• Lodge and pay quarter 2, 2021-22 activity statement for all lodgment methods.

• Quarterly Instalment Notice (form R, S or T)
  (Oct - Dec 2021)

• Annual GST return – lodge (and pay if applicable) if the
  taxpayer does not have a tax return lodgment obligation.

• SG charge statement – quarterly (Oct - Dec 2021)
  if the employer did not pay enough contributions on time.

MARCH

21-Mar-2022

• Monthly BAS (Feb 2022)

31-Mar-2022

• 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.

• Tax return for 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.

• Tax return for Individuals and trusts – latest return resulted in a tax liability of $20,000 or more, excluding large/medium trusts.

APRIL

21-Apr-2022

• Quarterly PAYG IAS (Jan - Mar 2022)

• Monthly BAS (Mar 2022)

28-Apr-2022

• Lodge and pay quarter 3, 2021-22 activity statement if electing to receive and lodge by paper and not an active STP reporter.

• Quarterly Instalment Notice (form R, S, or T)
  (Jan - Mar 2022)
  

• Quarterly SG Contributions (Jan - Mar 2022)

30-Apr-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.

MAY

15-May-2022

• 2021 Tax Returns for all entities that did not have to lodge earlier.

21-May-2022

• Monthly BAS (Apr 2022)

• 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 FBT annual return if lodging by paper

26-May-2022

• Lodge and pay eligible quarter 3, 2021-22 activity statements if you or your client have elected to receive and lodge electronically.

28-May-2022

• SG charge statement – quarterly (Jan - Mar 2022)
  if the employer did not pay enough contributions on time.

JUNE

05-Jun-2022

• Tax return for all entities with a lodgment due date of
  15 May 2022 if the tax return is not required earlier.

• Tax returns for individuals and trusts with a lodgment due date of 15 May 2022.

21-Jun-2022

• Monthly BAS (May 2022)

25-Jun-2022

• 2022 Fringe benefits tax annual return for tax agents if
  lodging electronically.

30-Jun-2022

• SG contributions must be paid by this date to qualify for
  a tax deduction in the 2021-22 financial year.

• END OF 2022 FINANCIAL YEAR