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 April 2021

Lodge and pay March 2021 monthly business activity statement

28th April 2021

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

28th April 2021

Pay Jan - Mar 2021 quarter instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount

28th April 2021

Make super guarantee contributions for Jan - Mar 2021 quarter to the funds by this date

Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 May 2021.

Note: The super guarantee charge is not tax deductible.

30th April 2021

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in Jan - Mar 2021 quarter

30th April 2021

Lodge lost members report for the period 1 July 2020 to 31 December 2020

15th May 2021

Lodge 2020 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June concession


Due date for companies and super funds to pay if required.

Note: Individuals and trusts in this category pay as advised on their notice of assessment.

21st May 2021

Lodge and pay April 2021 monthly business activity statement

21st May 2021

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 Fringe benefits tax annual return if lodging by paper.

26th May 2021

Lodge and pay eligible Jan - Mar 2021 quarter activity statements if you or your client have elected to receive and lodge electronically

28th May 2021

Pay Fringe benefits tax annual return if lodging electronically

28th May 2021

Lodge and pay Jan - Mar 2021 quarter Superannuation guarantee charge statement - quarterly (NAT 9599) if the employer did not pay enough contributions on time


Employers who lodge 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.

5th June 2021

Lodge tax return for all entities with a lodgment due date of 15 May 2021 if the tax return is not required earlier and both of the following criteria are met:


  • non-taxable or a credit assessment in latest year lodged

  • non-taxable or receiving a credit assessment in the current year


Note: This includes companies and super funds but excludes large/medium taxpayers and head companies of consolidated groups.

5th June 2021

Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2021 provided they also pay any liability due by this date


Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.

21st June 2021

Lodge and pay May 2021 monthly business activity statement

25th June 2021

Lodge and pay 2021 Fringe benefits tax annual return for tax agents if lodging electronically

30th June 2021

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2020–21 financial year