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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.

15th January 2022

Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier

15th January 2022

Payment for large/medium entities with a 15 January due date is:

  • 1 December 2021 – for companies and super funds

  • For trusts – as stated on their notice of assessment.

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.

15th January 2022

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 the return was required earlier. Payment was due 1 December 2021

21st January 2022

Lodge and pay quarter 2, 2021-22 PAYG instalment activity statement for head companies of consolidated groups

21st January 2022

Lodge and pay December 2021 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically

28th January 2022

Make quarter 2, 2021–22 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 2022.

Note: The super guarantee charge is not tax deductible.

31st January 2022

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