Resources / designed to make your life a little easier.

Key Dates

We have put together this list of dates that we believe will be the most relevant dates for our clients, for a full list of lodgement and due dates head to the ATO website.

21st September 2021

Lodge and pay August 2021 monthly business activity statement

30th September 2021

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.

30th September 2021

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

21st October 2021

Pay annual PAYG instalment notice (Form N)

Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.

21st October 2021

Lodge and pay quarter 1, 2021–22 PAYG instalment activity statement for head companies of consolidated groups

21st October 2021

Lodge and pay September 2021 monthly business activity statement

28th October 2021

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

Pay quarter 1, 2021–22 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.

28th October 2021

Make super guarantee contributions for quarter 1, 2021–22 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 2021.

Note: The super guarantee charge is not tax deductible.

28th October 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

31st October 2021

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

Note: This means all prior year returns must be lodged, not just the immediate prior year.

If all outstanding prior year returns have been lodged by 31 October 2021, the lodgment program due dates will apply to the 2021 tax return.

SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.

31st October 2021

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 2021 due date

31st October 2021

Lodge Annual investment income report (AIIR)

31st October 2021

Lodge PAYG withholding annual report no ABN withholding (NAT 3448)

31st October 2021

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:

  • interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR)

  • royalty payments

31st October 2021

Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413)

This report advises amounts withheld from payments to foreign residents for:

  • entertainment and sports activities

  • construction and related activities

  • arranging casino gaming junket activities

31st October 2021

Lodge lost members report for the period 1 January – 30 June 2021

31st October 2021

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

21st November 2021

Lodge and pay October 2021 monthly business activity statement

25th November 2021

Lodge and pay quarter 1, 2021–22 activity statement if you lodge electronically

28th November 2021

Lodge and pay quarter 1, 2021–22 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 our Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.