Key Dates

Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent.

If a payer has only closely held payees and their tax agent helps prepare their report, they may be eligible for a concession to lodge this report by the due date of their tax return.

Lodge Annual TFN withholding report 2020 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.

Lodge and pay quarter 1, 2020–21 PAYG instalment activity statement for head companies of consolidated groups

Lodge and pay September 2020 monthly business activity statement.

Lodge and pay quarter 1, 2020–21 activity statement if electing to receive and lodge by paper and not an active STP reporter. Pay quarter 1, 2020–21 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.

Make super guarantee contributions for quarter 1, 2020–21 to funds by this date.

Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 November 2020.

Note: The super guarantee charge is not tax deductible.

Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2019–20 income year.

Final date to add new clients to your client list to ensure their 2020 tax return is covered by the lodgment program.

Note: The lodgment program is a concession to registered agents. We can ask for documents to be lodged earlier than the concessional due dates.

Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2020.

Note: This means all prior year returns must be lodged, not just the immediate prior year.

If all outstanding prior year returns have been lodged by 31 October 2020, the lodgment program due dates will apply to the 2020 tax return.

SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.