Key Lodgment Due Dates In 2022/23 Financial Year

 JULY

 21-Jul-2022

• Monthly business activity statement (BAS)
  (June 2022).

• Quarterly PAYG instalment activity statement (IAS)
  (April - June 2022) for head companies of consolidated groups.

 28-Jul-2022

• Quarter 4, 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) (April - June 2022) only if you vary the instalment amount.
  

• Quarterly superannuation guarantee (SG) contribution (April - June 2022).

 31-Jul-2022

• TFN report for closely held trusts if any beneficiary
  quoted their TFN to a trustee in quarter 4, 2021-2022.

• Venture capital deficit tax return for June balancers.

• Franking account return for 30 June balancers
  if there is an amount payable.

• 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 2022).

• Quarter 4, 2021-22 activity statement
  if you lodge electronically.

 28-Aug-2022

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

• Taxable payments annual report (TPAR).

 SEPTEMBER

 21-Sep-2022

• Monthly BAS (August 2022).

• PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent excluding large withholders whose annual withholding is greater than $1 million.

• Annual TFN withholding report 2022 if a trustee
  of a closely held trust has been required to withhold
  amounts from payments to beneficiaries.

 OCTOBER

 21-Oct-2022

• Monthly BAS (Sep 2022).

• Quarterly PAYG IAS (July - September 2022) for head companies of consolidated groups.

• Annual PAYG instalment notice (Form N) (2022 FY). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.

 28-Oct-2022

• Quarter 1, 2022-23 activity statement
  if electing to receive and lodge by paper and not an active STP reporter.

• Quarterly Instalment Notice (form R, S, or T)
  (July - September 2022).

• Quarterly SG Contributions (July - September 2022).

• Annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2021-22 income year.

• Tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2022.

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

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

• Annual investment income report (AIIR).

• Departing Australia superannuation payments (DASP) annual report.

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

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

• TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2022–23.

 NOVEMBER

 21-Nov-2022

• Monthly BAS (October 2022).

 25-Nov-2022

• Quarter 1, 2022-23 activity statement if you
  lodge electronically.

 28-Nov-2022

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

 DECEMBER

 01-Dec-2022

• Pay income tax for large taxpayers (lodgment due 15/01/2023).

• Pay income tax for consolidated group (lodgment due 15/01/2023).

• Pay income tax for companies and Super Funds when lodgment of the tax return was due 31 October 2022.

 21-Dec-2022

• Monthly BAS (November 2022).

 JANUARY

 15-Jan-2023

• Taxable large / medium Taxpayers return due.

• Tax return for Consolidated group due. 

 21-Jan-2023

• Quarterly PAYG IAS (October - December 2022).

• Monthly BAS (December 2022).

 28-Jan-2023

• Quarterly SG Contributions (October - December 2022).

 31-Jan-2023

• TFN report for closely held trusts if any beneficiary
  quoted their TFN to a trustee in quarter 2, 2022-23.

 FEBRUARY

 21-Feb-2023

• Monthly BAS (January 2023).

• Monthly BAS (December 2022) for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

 28-Feb-2023

• 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 2022 due date at finalisation of a review of the SMSF at registration. 

• Quarter 2, 2022-23 activity statement for all lodgment methods.

• Quarterly instalment notice (form R, S or T) (October - December 2022). 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.

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

 MARCH

 21-Mar-2023

• Monthly BAS (February 2023).

 31-Mar-2023

• 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-2023

• Quarterly PAYG IAS (January - March 2023).

• Monthly BAS (March 2023).

 28-Apr-2023

• Quarter 3, 2022-23 activity statement if electing to receive and lodge by paper and not an active STP reporter.

• Quarterly instalment Notice (form R, S, or T)
  (January - March 2023).Lodge the notice only if you are varying the instalment amount.
  

• Quarterly SG Contributions (January - March 2023).

 30-Apr-2023

• TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2022-23.

• Lost members report for the period 1 July 2021
  to 31 December 2022.

 MAY

 15-May-2023

• 2022 tax returns for all entities that did not have to lodge earlier.

 21-May-2023

• Monthly BAS (April 2023).

• 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.

• FBT annual return if lodging by paper.

 26-May-2023

• Eligible quarter 3, 2022-23 activity statements if you or your client have elected to receive and lodge electronically.

 28-May-2023

• SG charge statement – quarterly (January - March 2023)
  if the employer did not pay enough contributions on time.

 JUNE

 05-Jun-2023

• Tax return for all entities with a lodgment due date of
  15 May 2023 if the tax return is not required earlier.

• Tax returns for individuals and trusts with a lodgment due date of 15 May 2023.

 21-Jun-2023

• Monthly BAS (May 2023).

 25-Jun-2023

• 2023 fringe benefits tax annual return for tax agents if
  lodging electronically.

 30-Jun-2023

• SG contributions must be paid by this date to qualify for
  a tax deduction in the 2022-23 financial year.

• END OF 2023 FINANCIAL YEAR