IMPORTANT DATES TO REMEMBER

21 Apr 2021

Activity Statements
  • Lodge and pay quarter 3, 2020–21 PAYG instalment activity statement
  • Lodge and pay March 2021 monthly business activity statement.

28 Apr 2021

Activity Statements
  • Lodge and pay quarter 3, 2020–21 activity statement if electing to receive and lodge by paper and not an active STP reporter.
  • Pay quarter 3, 2020–21 installment notice (form R, S or T). Lodge the notice only if you are varying the installment amount.
Superannuation Guarantee
  • Make super guarantee contributions for quarter 3, 2020–21 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.

30 Apr 2021

TFN Report
  • TFN report needs to be lodged for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2020–21.
Lost Members Report
  • Lost members report to be lodged for the period 1 July 2020 to 31 December 2020.

15 May 2021

Income Tax Returns
  • Lodge 2020 tax returns for all entities that did not have to lodge earlier
    Individuals and trusts in this category pay as advised on their notice of assessment.

21 May 2021

Activity Statements
  • Lodge and pay April 2021 monthly business activity statement.
Fringe Benefits Tax
  • Final date to add new FBT clients 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.

26 May 2021

Activity Statements
  • Lodge and pay eligible quarter 3, 2020–21 activity statements
PAYG Withholding Variations
  • Information needed for PAYG withholding variation applications for 2022

28 May 2021

Fringe Benefits Tax
  • Pay Fringe benefits tax annual return if lodging electronically.
Super Guarantee
  • Lodge and pay quarter 3, 2020–21 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.

The super guarantee charge is not tax deductible.

21 Jun 2021

Activity Statements
  • Lodge and pay May 2021 monthly business activity statement.

25 Jun 2021

FBT Return
  • Lodge 2021 Fringe benefits tax annual return for tax agents if lodging electronically. Payment (if required) and is due 28 May.

30 Jun 2021

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

    Note: If you receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, you must lodge the 2019–20 tax return by 30 June 2021, regardless of any deferrals in place.

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