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.

15th January 2021

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

15th January 2021

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

  • 1 December 2020 – 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 2021

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 2020

21st January 2021

Lodge and pay Oct - Dec 2020 quarter PAYG instalment activity statement for head companies of consolidated groups

21st January 2021

Lodge and pay December 2020 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically

28th January 2021

Make Oct - Dec 2020 quarter super guarantee contributions to funds by this date

Employers who do not pay minimum super contributions for Oct - Dec 2020 quarter by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 February 2021.


Note: The super guarantee charge is not tax deductible.

31st January 2021

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in Oct - Dec 2020 quarter

21st February 2021

Lodge and pay December 2020 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically

21st February 2021

Lodge and pay January 2021 monthly business activity statement

28th February 2021

Lodge tax return for non-taxable large/medium entities as per the latest year lodged (except individuals)

Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

28th February 2021

Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities (except individuals)

Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

28th February 2021

Lodge tax return for non-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


Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.

28th February 2021

Lodge tax return for large/medium new registrant (non-taxable) head company of a consolidated group

28th February 2021

Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2020 due date at finalisation of a review of the SMSF at registration


Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see Super lodgment.

28th February 2021

Lodge and pay Oct - Dec 2020 quarter activity statement for all lodgment methods

28th February 2021

Pay Oct - Dec 2020 quarter instalment notice (form R, S or T)

Lodge the notice only if you vary the instalment amount.

28th February 2021

Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation

If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return.

28th February 2021

Lodge and pay Oct - Dec 2020 quarter 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.

21st March 2021

Lodge and pay February 2021 monthly business activity statement

31st March 2021

Lodge 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


Payment for companies and super funds in this category is also due by this date.

31st March 2021

Lodge tax return for the head company of a 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


Payment for companies in this category is also due by this date.

31st March 2021

Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large/medium trusts


Payment for individuals and trusts in this category is due as advised on their notice of assessment.

Follow Us
  • White Facebook Icon
  • White LinkedIn Icon
  • White Instagram Icon
Contact Us

Suite 9, 1020 Doncaster Rd,

Doncaster East  VIC  3109

© 2021 by More Than Tax / ABN 30 779 828 033 / Website build by More Than Your Brand

MTBG_Revised_Logo_V2.png
xero-silver-partner.png