Key Lodgement Due Dates 2021 to 2022 Financial Year

Kellie Watson
Nov 4, 2021
Business
4
minute read

Do you know what the key lodgement dates are for the rest of this financial year? Knowing these are important for your business and can save you time so we have put together a list of key dates for you to add to your calendar or print out for your convenience.

If you have any questions about the dates listed or would like assistance in preparing any of the lodgements, please contact us.

The list of key dates is a guide only and not a comprehensive list.

They may also change due to your unique needs, so speak to your Tax Advisor about which dates are important to you and clarify your situation.When the dates below fall on a weekend or public holiday you can lodge and pay the next business day. Always referrer to the ATO website for a more detailed representation or your Tax Advisor.

November

21 November

·        Lodge and pay October 2021 monthly business activity statement.

25 November

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

28 November

·        Lodge and pay quarter 1, 2021–22 Superannuation guarantee charge statement – quarterly if the employer did not pay enough contributions on time.

December

1 December

·        Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgement of return is due 15 January 2022.

·        Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged. Lodgement of return is due 15 January 2022.

·        Pay income tax for companies and super funds when lodgement of the tax return was due 31 October 2021.

21 December

·        Lodge and pay November 2021 monthly business activity statement.

January

15 January

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

21 January

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

·        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.

28 January

·        Make quarter 2, 2021–22 super guarantee contributions to funds by this date.

31 January

·        Lodge TFN report for closely held trusts if any beneficiary quoted 21 February

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

·        Lodge and pay January 2022 monthly business activity statement.

February

28 February

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

·        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.

·        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 large/medium new registrant (non-taxable) head company of a consolidated group.

·        Lodge and pay Self-managed superannuation fund annual return (NAT71226) for new registrant (taxable and non-taxable) SMSF, unless advised otherwise.

·        Lodge and pay quarter 2, 2021–22 activity statement for all lodgement methods.

·        Pay quarter 2, 2021–22 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

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

·        Lodge and pay quarter 2, 2021–22 Superannuation guarantee charge statement quarterly if the employer did not pay enough contributions on time.

·        Lodge and pay February 2022 monthly business activity statement.

March

31 March

·        Lodge and pay 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.

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

April

21 April

·        Lodge and pay quarter 3, 2021–22 PAYG instalment activity statement for head companies of consolidated groups.

·        Lodge and pay March 2022 monthly business activity statement.

28 April

·        Lodge and pay quarter 3, 2021–22 activity statement if electing to receive and lodge by paper and not an active STP reporter.

·        Pay quarter 3, 2021–22 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.

·        Make super guarantee contributions for quarter 3, 2021–22 to the funds by this date.

30 April

·        Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2021–22.

·        Lodge lost members report for the period 1 July 2021 to 31 December2021.

May

15 May

·        Lodge 2021 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups).

21 May

·        Lodge and pay April 2022 monthly business activity statement.

·        Final date to add new FBT clients to your client list to ensure they receive the lodgement and payment concessions for their fringe benefits tax returns.

26 May

·        Lodge and pay eligible quarter 3, 2021–22 activity statements - electronically only.

28 May

·        Lodge and pay quarter 3, 2021–22 Superannuation guarantee charge statement – quarterly (NAT 9599) if the employer did not pay enough contributions on time.

June

5 June

·        Lodge tax return for all entities with a lodgement due date of 15 May 2022.

·        Lodge tax returns due for individuals and trusts with a lodgement due date of 15 May 2022 provided they also pay any liability due by this date.

21 June

·        Lodge and pay May 2022 monthly business activity statement.

·        25 June

·        Lodge and pay 2022 Fringe benefits tax annual return for tax agents if lodging electronically.

30 June

·        Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2021–22 financial year.

Need more information?

For a comprehensive list refer to the ATO here.

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Article by
Kellie Watson
Kellie is a marketing and communications professional with over 20 years’ experience at Here Business & Wealth. She has a Bachelor of Arts Honours, a Post-Graduate Diploma in Broadcast Journalism and is a member of the Institute of Professional Editors (IPEd.), the Australian Society of Authors (ASA), and the Australian Publishing Association (APA).
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