Key Dates

Key Dates


To expand more information about a particular date click on the title.

  • Sat
    15
    Jan
    2022

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

  • Sat
    15
    Jan
    2022

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

    • 1 December 2021 – 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.

  • Sat
    15
    Jan
    2022

    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 2021.

  • Fri
    21
    Jan
    2022

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

  • Fri
    21
    Jan
    2022

    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.

  • Fri
    28
    Jan
    2022

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

    Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 February 2022.

    Note: The super guarantee charge is not tax deductible.

  • Mon
    31
    Jan
    2022

    Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2021–22.

  • Mon
    21
    Feb
    2022

    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.

  • Mon
    21
    Feb
    2022

    Lodge and pay January 2022 monthly business activity statement.

  • Mon
    28
    Feb
    2022

    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.

  • Mon
    28
    Feb
    2022

    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.

  • Mon
    28
    Feb
    2022

    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.

  • Mon
    28
    Feb
    2022

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

  • Mon
    28
    Feb
    2022

    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 2021 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.

  • Mon
    28
    Feb
    2022

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

  • Mon
    28
    Feb
    2022

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

  • Mon
    28
    Feb
    2022

    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.

  • Mon
    28
    Feb
    2022

    Lodge and pay quarter 2, 2021–22 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 the ATO's Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

  • Mon
    21
    Mar
    2022

    Lodge and pay February 2022 monthly business activity statement.

  • Thu
    31
    Mar
    2022

    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.

  • Thu
    31
    Mar
    2022

    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.

  • Thu
    31
    Mar
    2022

    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.

  • Thu
    21
    Apr
    2022

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

  • Thu
    21
    Apr
    2022

    Lodge and pay March 2022 monthly business activity statement.

  • Thu
    28
    Apr
    2022

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

  • Thu
    28
    Apr
    2022

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

  • Thu
    28
    Apr
    2022

    Make super guarantee contributions for quarter 3, 2021–22 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 2022.

    Note: The super guarantee charge is not tax deductible.

  • Sat
    30
    Apr
    2022

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

  • Sat
    30
    Apr
    2022

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

  • Sun
    15
    May
    2022

    Lodge 2021 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June concession.

    Due date for companies and super funds to pay if required.

    Note: Individuals and trusts in this category pay as advised on their notice of assessment.

  • Sat
    21
    May
    2022

    Final date to add new FBT clients to your client list 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.

  • Thu
    26
    May
    2022

    Lodge and pay eligible quarter 3, 2021–22 activity statements if you or your client have elected to receive and lodge electronically.

  • Sat
    28
    May
    2022

    Lodge and pay quarter 3, 2021–22 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.

    Note: The super guarantee charge is not tax deductible.

    Use the ATO's Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

  • Sun
    05
    Jun
    2022

    Lodge tax return for all entities with a lodgment due date of 15 May 2022 if the tax return is not required earlier and both of the following criteria are met:

    • non-taxable or a credit assessment in latest year lodged
    • non-taxable or receiving a credit assessment in the current year.

     

    Note: This includes companies and super funds but excludes large/medium taxpayers and head companies of consolidated groups.

  • Sun
    05
    Jun
    2022

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

    Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.

  • Tue
    21
    Jun
    2022

    Lodge and pay May 2022 monthly business activity statement.

  • Sat
    25
    Jun
    2022

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

  • Thu
    30
    Jun
    2022

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

    Note: If any of your clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partners must lodge their 2020–21 tax return by 30 June 2022, regardless of any deferrals in place. See Services Australia for more information.

Acumon-Comma

Acumon Financial Services Pty Ltd ABN 96 137 905 116 is a Corporate Authorised
Representative (ASIC No.1232849)

of GPS Wealth Ltd | ABN 17 005 482 726 | AFSL 254 544
Liability limited by a scheme approved under Professional Standards Legislation.

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