• 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 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.

• 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.

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

• 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.

• 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.
• Lodge and pay January 2022 monthly business activity statement.

Come be a part of this exciting opportunity to learn new skills and to network with other businesses in the Hills area. Pretium Solutions is a Gold Sponsor and a stall holder. Paul Sweeney will be speaking at the event.

• Lodge and pay February 2022 monthly business activity statement.  

• 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.

  Payment for individuals and trusts in this category is due as advised on their notice of assessment.

• Lodge and pay quarter 3, 2021–22 PAYG instalment activity statement for head companies of consolidated groups.
• Lodge and pay March 2022 monthly business activity statement.

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

• 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.  

• 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.

  Lodge and pay Fringe benefits tax annual return if lodging by paper.

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

• 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 our Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

• Lodge and pay May 2022 monthly business activity statement.  

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

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

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