UPCOMING KEY DATES

31 March

  • 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.

  • 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.

  • Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large/medium trusts.

21 April

  • Lodge and pay quarter 3, 2020–21 PAYG instalment activity statement for head companies of consolidated groups.
  • Lodge and pay March 2021 monthly business activity statement.

28 April

  • Lodge and pay quarter 3, 2020–21 activity statement if electing to receive and lodge by paper and not an active STP reporter.
  • Pay quarter 3, 2020–21 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
  • Make super guarantee contributions for quarter 3, 2020–21 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 2021.

    Note: The super guarantee charge is not tax deductible.

30 April

  • Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2020–21.
  • Lodge lost members report for the period 1 July 2020 to 31 December 2020.

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