Key dates coming up in 2021
Some key dates from the Australian Taxation Office (ATO) add these to your calendar and check back regulary to find out what’s coming up.
15 May 2021 Income tax returns
Due date for all entities that did not have to lodge earlier (including all remaining consolidated groups), that are not eligible for the 5 Jun 2021 concession, to lodge 2019/20 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2021.
The due date for individuals and trusts in this category to pay income tax is the date stated on their notice of assessment.
21 May 2021 Tax agents
Final date for new clients to appoint a tax agent for a fringe benefits tax role for the FBT year to 31 March 2021. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.
21 May 2021 FBT Returns
Due date for the lodgement of the 2020/21 Fringe Benefits Tax Annual Return if lodging by paper (whether or not an agent is involved). The due date for employers in this category to pay the balance of the FBT owing is also 21 May 2021.
21 May 2021 Activity statements
Due date to lodge and pay monthly activity statements for April 2021. Tax obligations that may be payable include:
- GST, wine equalisation tax and luxury car tax for April 2021.
- PAYG withholding for April 2021 (medium withholders).
- PAYG instalment for April 2021 for monthly PAYG instalment payers.
26 May 2021 Activity statements
Due date to lodge and pay quarterly activity statements for the March 2021 quarter (if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter). Tax obligations that may be payable include:
- GST, wine equalisation tax and luxury car tax for the March 2021 quarter.
- PAYG withholding:
- for March 2021 (medium withholders).
- for the March 2021 quarter (small withholders).
- PAYG instalment for the March 2021 quarter for quarterly PAYG instalment payers (3rd quarter of the 2020/21 income year).
- FBT instalment for the March 2021 quarter (4th quarter of the 2021 FBT year).
The due date to lodge and pay is 28 Apr 2021 if lodged on paper and the entity is not an active STP reporter.
28 May 2021 FBT returns
Due date to lodge and pay (if required) fringe benefits tax returns for the FBT year to 31 March 2021 (if not using an agent and lodged electronically).
Due date to pay fringe benefits tax for the FBT year to 31 March 2021 if using an agent and lodged electronically.
The due date to lodge and pay is 25 Jun 2021 if lodged electronically through a tax agent.
28 May 2021 Superannuation
Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2021 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.
- As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
- When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.