21 Feb 2021 Activity statements

Due date for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically to lodge and pay monthly activity statements for December 2020. Tax obligations that may be payable include:

• GST, wine equalisation tax and luxury car tax for December 2020.
• PAYG withholding for December 2020 (medium withholders).
• PAYG instalment for December 2020 for monthly PAYG instalment payers (corporate tax entities with instalment income (as defined) above $1 billion).

* Note that these entities have two monthly activity statements due on the same day – December 2020 and January 2021.

21 Feb 2021 Activity statements

Due date to lodge and pay monthly activity statements for January 2021. Tax obligations that may be payable include:

• GST, wine equalisation tax and luxury car tax for January 2021.
• PAYG withholding for January 2021 (medium withholders).
• PAYG instalment for January 2021 for monthly PAYG instalment payers.

28 Feb 2021 Income tax returns

Due date for all entities other than individuals, that were non-taxable large/medium entities in the latest year lodged, to lodge 2019/20 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2021.
The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.

28 Feb 2021 Income tax returns

Due date for all entities other than individuals, that are new registrant taxable or non-taxable large/medium entities, to lodge 2019/20 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2021.
The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.

28 Feb 2021 Income tax returns

Due date for the following entities associated with consolidated groups to lodge 2019/20 income tax returns:

• Non-taxable head companies (including new registrants) of consolidated groups that have a member deemed to be a large/medium entity in the latest year lodged.
• Any former members of consolidated groups that exited the group during the year of income.
• Non-taxable new registrant large/medium head companies of consolidated groups.

28 Feb 2021 Income tax returns

Due date for new registrant (taxable or non-taxable) self-managed superannuation funds (SMSFs) to lodge 2019/20 SMSF annual returns and pay income tax (unless advised of a 31 October 2019/20 due date at finalisation of a review of the SMSF at registration).
There are special arrangements for newly registered SMSFs that do not have to lodge a return.

28 Feb 2021 Activity statements

Due date to lodge and pay quarterly activity statements for the December 2020 quarter (whether lodged on paper or electronically). Tax obligations that may be payable include:

• GST, wine equalisation tax and luxury car tax for the December 2020 quarter.
• PAYG withholding:
  • for December 2020 (medium withholders).
  • for the December 2020 quarter (small withholders).
• PAYG instalment for the December 2020 quarter for quarterly PAYG instalment payers (2nd quarter of the 2020/21 income year).
• FBT instalment for the December 2020 quarter (3rd quarter of the 2021 FBT year).

28 Feb 2021 GST

Due date for entities who pay or report GST annually, who do not have an income tax return obligation, to lodge the Annual GST return or Annual GST information report for the year ended 30 June 2020.
The due date for entities that do have an income tax return obligation is the due date of the income tax return.

28 Feb 2021 PAYG instalments

GST instalments Due date to pay quarterly PAYG and/or GST instalment notice for the December 2020 quarter (2nd quarter of the 2020/21 income year).
Due date to lodge the instalment notice if varying the instalment amount.

28 Feb 2021 Superannuation

Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jan 2021 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly. The SGC is not tax deductible.

28 Feb 2021 Ancillary Funds

Due date of ancillary funds to lodge their annual information returns.

NOTE:

• • 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.