28 OCTOBER 2021
- Superannuation guarantee contributions for Quarter 1 (July - September 2021) are to be made to the fund 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 2021.
31 OCTOBER 2021
- Final date to appoint a tax agent to the income tax role for any new client. If you advise us of your appointment after this date, your 2021 income tax return may not be covered by the concession in our tax agent lodgement program.
- Income tax returns for all entities where one or more prior year income tax returns were outstanding as at 30 June 2021. 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 2021, the lodgement program due dates will apply to the 2021 tax return. Self-managed super funds (SMSF) in this category must lodge their complete Self-managed superannuation fund annual return by this date.
- Income tax return for all entities prosecuted for non-lodgement of prior year income tax returns and advised of a lodgement due date of 31 October 2021. Some prosecuted clients may have been given a different lodgement due date. Refer to the letter you received on this matter for the applicable due date. Self-managed super funds (SMSF) in this category must lodge their complete Self-managed superannuation fund annual return by this date.
- Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for (taxable and non-taxable) new registrant SMSF if the ATO have advised the SMSF that the first-year return has a 31 October 2021 due date.
- Lodge PAYG withholding annual report no ABN withholding (NAT 3448).
- Lodge Franking account tax return when both the return is a disclosure only (no amount payable) and the taxpayer is a 30 June balancer.
- Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents annual report (NAT 7187).
- Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413).
- Lodge Annual investment income report (AIIR).
- Lodge Departing Australia superannuation payments (DASP) annual report.
- Lodge lost members report for the period 1 January – 30 June 2021.
- Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in Quarter 1, 2021–2022.
21 NOVEMBER 2021
- October 2021 monthly activity statements - due date for lodgement and payment.
25 NOVEMBER 2021
- Quarter 1 activity statements (July - September 2021) - due date for lodgement and payment if you are lodging electronically.
28 NOVEMBER 2021
- Due date for lodging Superannuation guarantee charge statement - quarterly and paying the super guarantee charge for Quarter 1 (July – September 2021), 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. Employers still have to pay the remaining super guarantee charge.
Note: The super guarantee charge is not tax deductible.
1 DECEMBER 2021
- Income tax for taxable large/medium businesses, companies and super funds - due date for payment. Lodgement of return is due 15 January 2022.
- Income tax for companies and super funds where lodgement of the income tax return was due 31 October 2021 - due date for payment.
21 DECEMBER 2021
- November 2021 monthly activity statements - final date for lodgement and payment.