15 May

  • 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.

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 lodgment and payment concessions for their fringe benefits tax returns.

26 May

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

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.

Note: The super guarantee charge is not tax deductible.

5 June

  • 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.

  • 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.

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.

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.

21 July

  • Lodge and pay June 2022 monthly business activity statement.
  • Lodge and pay quarter 4, 2021–22 PAYG instalment activity statement for head companies of consolidated groups.

28 July

  • Lodge and pay quarter 4, 2021–22 activity statement if electing to receive and lodge by paper and not an active STP reporter.
  • Pay quarter 4, 2021–22 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
  • Make super guarantee contributions for quarter 4, 2021–22 to funds by this date.

31 July

  • Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2021–22.
  • Lodge Venture capital deficit tax return for June balancers.
  • Lodge Franking account return for 30 June balancers if there is an amount payable.
  • Lodge Early stage innovation company report.
  • Lodge Community housing provider annual report.

14 August

  • Lodge PAYG withholding payment summary annual report for:
    • large withholders whose annual withholding is greater than $1 million
    • payers who have no tax agent or BAS agent involved in preparing the report.

21 August

  • Lodge and pay July 2022 monthly business activity statement. for head companies of consolidated groups.

25 August

  • Lodge and pay quarter 4, 2021–22 activity statement if you lodge electronically.

28 August

  • Lodge and pay quarter 4, 2021–22 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.
  • Lodge Taxable payments annual report (TPAR).

21 September

  • Lodge and pay August 2022 monthly business activity statement.

30 September

  • Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent excluding large withholders whose annual withholding is greater than $1 million.
  • Lodge Annual TFN withholding report 2022 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.
Let us walk alongside you on your journey and provide the accounting support that you need. We have your back.
Contact Us