Key Lodgment Due Dates In 2021/2022 Financial Year

tax-calendar-FY-2022-key-lodgment-due-dates-for-financial-year-2021-2022-bas-ias-tax-due

Knowing the important due dates throughout financial year can save you time and angst. Azure Group's Tax team have prepared Key Lodgment Due Dates Tax Calendar - Financial Year 2021/2022 in PDF printable for your convenience. BAS lodgement due dates, monthly BAS due dates, Accountants Sydney

If you would like assistance preparing your lodgments, or have any questions about the below dates, please get in touch with us.

download tax calendar - LODGMENT DATES FY 2021/2022

This list of key dates is not comprehensive – it is a guide only. Events or timelines may change, speak to your Tax Advisor to certify your due dates for lodgment. When a due date falls on Saturday, Sunday or public holiday, you can lodge or pay on the next business day. The payment due dates for a tax return are determinated by client type, the lodgment due date and when the return is lodged.

2021-2022 KEY LODGMENT DUE DATES
Month Due Date  

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)
     
AUGUST


14-Aug-2021


  • PAYG withholding payment summary annual report for large withholders whose annual withholding is greater than $1 million
     
  21-Aug-2021
  • Monthly BAS (July 2021)
     
  25-Aug-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)
     
  30-Sep-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.
     
  31-Oct-2021


  • 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
     


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Azure Group
Azure Group

Azure Group is the leading Chartered Accounting, Business Advisory and Strategic Advisory firm supporting the growth & success of fast growing entrepreneurial businesses.

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