ATO Key Lodgement Dates
2021 - 2022 Financial year
Download our free ATO Lodgement Dates Guide.
Navigating the maze of Australian Tax Office lodgement due dates can be confusing. We've pulled together an overview of the key lodgement due dates throughout the year. Depending on if you are an individual, entity or trust, you will have a unique set of compliance requirements and not all the dates will apply to you.
It is important to note that the due dates differ if you lodge with a registered tax agent. Some dates are also subject to change so use this blog as a guide only, up to date information can always be found on the ATO website https://www.ato.gov.au/
INCOME TAX RETURN DUE DATES
If you are lodging directly with the ATO
31 October - income tax returns for all entities, individuals and trusts where one or more prior-year tax returns were outstanding as of 30 June of previous tax year.
This is also the final date to appoint a registered tax agent and be eligible for tax agent income tax return lodgement and payment extension.
If you lodge via an Accountant (Registered Tax Agent)
31 March - income tax returns for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more (excluding large/medium trusts).
15 May - income tax returns for all remaining entities, individuals and trusts not required earlier if lodged by a registered tax agent.
Tax Lodgement Dates Calendar: https://calendar.google.com/calendar/ical/c_l4kve2ps9ts87nvsopha2c8nkc@group.calendar.google.com/public/basic.ics
DUE DATES FOR LODGING AND PAYING ACTIVITY STATEMENTS
If you are a business registered for GST, you need to lodge a business activity statement (BAS).
If you employ staff or are required to withhold taxes from other payments you will also need to report withholding taxes (PAYGW) on your BAS.
If your business is not registered for GST but is required to withhold taxes and report PAYGW you will be issued with an Instalment Activity Statement (IAS) instead of a BAS. However, the IAS lodgements dates follow the same schedule as your BAS.
Your BAS/IAS will help you report and pay your:
Goods and Services Tax (GST)
Pay As You Go Instalments (PAYGI)
Pay As You Go Withholding tax (PAYGW)
Other taxes
If the due date is on a weekend or public holiday, you have until the next business day to lodge and pay.
Your GST reporting and payment cycle will be one of the following:
Quarterly
Monthly
Annually
QUARTERLY REPORTING
If your GST turnover is less than $20 million and the ATO has not told you that you must report monthly.
Quarter 1 (July - September) due 28 October | 25 November for tax agents
Quarter 2 (October - December) due 28 February | no extension for tax agent this quarter
Quarter 3 (January - March) due 28 April | 26 May for tax agents
Quarter 4 (April - June) due 28 July | 25 August for tax agents
Quarterly GST Registered Calendar: https://calendar.google.com/calendar/ical/c_4dpf38poa0mvffpm2pf2c41bfk@group.calendar.google.com/public/basic.ics
Quarterly GST & Monthly PAYGW Registered Calendar: https://calendar.google.com/calendar/ical/c_5n9jvjovilsf2j7nt5j910l4vg%40group.calendar.google.com/public/basic.ics
Quarterly GST & PAYGW Registered Calendar: https://calendar.google.com/calendar/ical/c_rvs0qgqifr8d1hc4uvccjahbmk@group.calendar.google.com/public/basic.ics
MONTHLY REPORTING
The due date to lodge and pay your monthly BAS/IAS is the 21st day of the month following the end of the taxable period. For example, a July monthly BAS/IAS is due on 21 August.
If your GST turnover is $20 million or more, you must report and pay GST monthly and lodge your activity statements online.
If you withhold taxes of more than $25,000 you will be required to report and pay PAYGW monthly.
It is possible for you to report GST quarterly and PAYGW monthly. In this case, you will be issued a quarter BAS and be required to report and pay PAYGW for the last month of the quarter on that BAS. You will then be issued a monthly IAS for the other months of the year.
Monthly GST Registered Calendar: https://calendar.google.com/calendar/ical/c_eoahaiun7svr6vt4pla6equrig@group.calendar.google.com/public/basic.ics
Monthly GST & PAYGW Registered iCal: https://calendar.google.com/calendar/ical/c_g6dnvhnftph0f64akvr3k4qkjs@group.calendar.google.com/public/basic.ics
ANNUAL REPORTING
If you report your GST annually, you are required to lodge your annual BAS by the due date of your income tax return.
If you aren't required to lodge a tax return, then the due date is 28 February.
If you use a Registered Tax or BAS agent, different dates may apply.
Tax Lodgement Dates Calendar: https://calendar.google.com/calendar/ical/c_l4kve2ps9ts87nvsopha2c8nkc@group.calendar.google.com/public/basic.ics
PAYROLL OBLIGATIONS
EMPLOYEE PAYROLL REPORTING
As an employer, you are required to provide an annual summary of the salaries and wages paid to your staff to the ATO. This information is passed to your staff to lodge their tax returns via their myGov accounts.
These reports are submitted by “Finalising” your annual Single Touch Payroll (STP) Reports via your accounting software. You need to make a finalisation declaration by 14 July each year.
The ATO has provided many STP concessions depending on your business, industry, or employer types. Most of these end on 1 July 2021.
If you have a current concession you will need to be reporting each pay day through STP by this date. You must also submit your PAYG withholding annual summary to the ATO by 14 August 2021.
14 July | Employers must Finalise employee’s payment summaries through STP
14 August | PAYG withholding payment summary annual report to ATO (these are no longer required after the 2021 financial year)
SUPERANNUATION GUARANTEE DUE DATES
Quarter 1 (July–September) due 28 October
Quarter 2 (October–December) due 28 January
Quarter 3 (January–March) due 28 April
Quarter 4 (April–June) due 28 July
If you do not pay minimum super contributions each quarter, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with the ATO by 28th of the following month. There are fines, penalties and interest that are applied to these late payments when lodging the Superannuation Guarantee Charge statement.
Late employee superannuation contributions and the associated fines, penalties and interest are not tax deductible.
PAYROLL TAX DUE DATES
If you are required to pay payroll tax you will need to report to your state revenue office each month. Each monthly payment or nil return is due within seven days after the end of each month. If the seventh day is a weekend or public holiday, the due date is the next business day.
At the end of the financial year, you will be required to lodge an annual reconciliation which will include the June monthly report. This is typically due in July each year. As each state or territory manages payroll tax, it is best to check the requirements of the state where you employ staff.
Due to COVID-19, the due date for lodgement and payment of the 2021 annual reconciliation has been extended to 7 October 2021 (NSW).
Payroll Tax Dates Calendar: https://calendar.google.com/calendar/ical/c_mg5kl0386p6ude44m5e4fupt54@group.calendar.google.com/public/basic.ics
PAY AS YOU GO INSTALMENTS (PAYGI)
Taxpayers (individuals, entities and trusts) who earn income (that tax is not withheld from) will likely be enrolled in the PAYG Instalment system. The PAYG system includes income from activities like:
Business Income
Rental Property Income
Interest Income
Trust Distributions
Where your estimated income tax liability is more than $500 (based on your last lodged income tax return) you will automatically be enrolled in the PAYG Instalment system.
Generally, you will be required to pay PAYG Instalments quarterly or annually. If your estimated income tax is less than $8,000 you can opt to pay PAYG Instalments annually in September each year. There are a few circumstances where you might be required to pay bi-annually or monthly.
In some circumstances like a downturn in your business or a change in structure, the estimated PAYG Instalment may not be indicative of your current year income tax liability. In these circumstances, you are able to vary the instalment to be in line with your current level of income. There are rules that need to be followed when you make this variation so it is best to get advice from your accountant or tax agent.
Where you already receive a BAS or IAS for your business your PAYG Instalment will be included on your activity statement. If not, you will receive a separate notice to lodge (if you are varying the instalment) or pay if there are no variations required.
DUE DATES FOR PAYG INSTALMENTS
Annual PAYG instalment notice (estimated tax <$8,000) due 21 October
Quarter 1 (July–September) due 28 October
Quarter 2 (October–December) due 28 February
Quarter 3 (January–March) due 28 April
Quarter 4 (April–June) due 28 July
Tax Lodgement Dates Calendar: https://calendar.google.com/calendar/ical/c_l4kve2ps9ts87nvsopha2c8nkc@group.calendar.google.com/public/basic.ics
OTHER OBLIGATIONS
TAXABLE PAYMENTS ANNUAL REPORT (TPAR)
If your business makes payments to contractors or subcontractors, you may need to lodge a Taxable Payments Annual Report (TPAR) by 28 August each year.
The industries that are currently required to lodge a TPAR are listed below. It should be noted that these categories are quite broad, for example, decorators are included in building & constructions services. It is best that you check the ATO website for a detailed list of business types.
Building and construction services
Cleaning services
Courier services or road freight services
Information technology (IT) services
Security, investigation or surveillance services
Government entities
FRINGE BENEFITS TAX (FBT)
A fringe benefit is a 'payment' to an employee, but in a different form to salary or wages. Where your business provides fringe benefits to its employees you may be required to lodge a Fringe Benefits Tax (FBT) return.
Reporting, lodging & paying FBT
Employers must lodge a fringe benefits tax (FBT) return if they have a liability during an FBT year (1 April to 31 March).
The due date for lodging and paying the FBT return is 21 May. If you are lodging with a tax agent the due date is 25 June.
If you're registered for FBT but don’t need to lodge an FBT return for the year, complete a Fringe benefits tax – notice of non-lodgement.
Tax Lodgement Dates Calendar: https://calendar.google.com/calendar/ical/c_l4kve2ps9ts87nvsopha2c8nkc@group.calendar.google.com/public/basic.ics