Key Dates

Lodge and pay quarter 1, 2020–21 activity statement if you lodge electronically.

Lodge and pay quarter 1, 2020–21 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.

Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2021.

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. Lodgment of return is due 15 January 2021.

Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2020.

Lodge and pay November 2020 monthly business activity statement.

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

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.

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.

Lodge and pay quarter 2, 2020–21 PAYG instalment activity statement for head companies of consolidated groups.