Key Dates: Lodgment and Payment
What Are the Key Dates for Lodgment and Payment You Need to Know?
Read our comprehensive guide on lodgment and payment key dates for businesses, organised by month. This resource is designed to help you stay on top of important deadlines throughout the year, ensuring timely compliance with your tax and superannuation obligations.
Simply click on the relevant month to access crucial lodgment and payment information, so you can manage your business with ease and avoid any penalties.
Got questions? Contact us today for any enquiries!
July
Key lodgment and payment dates for business for July.
7 July
Employee share scheme (ESS)
- ESS statements must be sent out to employees by this date.
14 July
Single Touch Payroll (STP) finalisation
- The end-of-year finalisation declaration through STP is due.
PAYG withholding
- Employers must issue PAYG withholding payment summaries to employees and other workers for payments not reported through STP.
21 July
Activity statements
- Quarter 4 (April–June) PAYG instalment activity statement for head companies of consolidated groups – deadline for lodgment and payment.
- June monthly activity statements – deadline for lodgment and payment.
- Ensuring all PAYG instalments are finalised before lodging your tax return guarantees you receive the appropriate credit in your income tax assessment.
28 July
Activity statements
- Quarter 4 (April–June) activity statements – deadline for lodgment and payment.
- Completing all PAYG instalments before lodging your tax return ensures you receive the correct amount of credit in your income tax assessment.
PAYG instalments
- Quarter 4 (April–June) instalment notices (forms R and T) – final date for payment and lodgment if you are varying the instalment amount.
GST instalments
- Quarter 4 (April–June) instalment notices (forms SA and T) – final date for payment and lodgment if you are varying the instalment amount.
Superannuation
- Deadline for payment of super guarantee (SG) contributions for Quarter 4 (1 April – 30 June) of the previous financial year.
- Ensure that SG contributions are received by the superfund by this date. Allow sufficient time for processing, especially if using a SG clearing house.
- If SG contributions are not paid in full by this date, you will need to pay the super guarantee charge (SGC) and submit a Superannuation guarantee charge (SGC) statement by 28 August. Note: SGC is higher than the standard SG and is not tax deductible.
31 July
TFN report
- Quarter 4 (April–June) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – deadline for lodgment.
Foreign Account Tax Compliance Act (FATCA) Report
- The FATCA reporting period is from 1 January to 31 December. Reports are due by 31 July of the following year.
Common Reporting Standard (CRS) Report
- Australian RFIs must report data from January to December annually, with the report due by 31 July of the following year.
August
Key lodgment and payment dates for business for August.
11 August
Activity statements
- Quarter 4 (April–June) activity statements lodged electronically – final date for lodgment and payment.
- Refer to the guidelines for lodging activity statements online to check eligibility for this later due date.
- Finalising all PAYG instalments before lodging your tax return ensures accurate credit in your income tax assessment.
14 August
PAYG withholding
- The PAYG withholding payment summary annual report is due.
- Use this report to summarise all payments to employees and other payees, including amounts withheld from salary, wages, and other payments.
- These amounts should have been reported under labels W1 and W2 on the previous financial year’s activity statements.
Employee Share Scheme (ESS) annual report
- Deadline for lodging the ESS annual report.
21 August
Activity statements
- July monthly activity statements – final date for lodgment and payment.
GST
- Final date for eligible monthly GST reporters to elect to report GST annually.
28 August
Taxable payments annual report
- The taxable payments annual report must be lodged for the following industries:
- Building and construction
- Government entities
- Cleaning services
- Courier or road freight services
- Information technology services
- Security, investigation, or surveillance services
Superannuation
- Lodge and pay the Superannuation guarantee charge (SGC) statement for Quarter 4 (1 April–30 June) if contributions were not paid on time.
- Late contributions can be offset against the SGC for the quarter for each employee.
- The SGC is not tax deductible.
September
Key lodgment and payment dates for business for September.
21 September
Activity statements
- August monthly activity statements – final date for lodgment and payment.
30 September
Single Touch Payroll (STP) closely-held payees
- End-of-year finalisation declaration through STP for closely held payees due for employers who have both closely held payees and arm’s length employees.
Annual TFN withholding report
- Annual TFN withholding report for closely-held trusts where a trustee has withheld amounts from payments to beneficiaries during the previous financial year – final date for lodgment.
October
Key lodgment and payment dates for business for October.
21 October
Activity statements
- September monthly activity statements – final date for lodgment and payment.
- Quarter 1 (July–September) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
PAYG instalments
- Annual PAYG instalment notice – final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.
- Do not vary your annual instalment if you have already received your income tax assessment.
28 October
Activity statements
- Quarter 1 (July–September) activity statements – final date for lodgment and payment.
- Annual activity statement – TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries – final date for lodgment and payment.
GST instalments
- Final date for electing to pay GST by instalments (option 3) for June balancers if another reporting option was previously used.
- Final date for opting out of option 3 for the current financial year.
- Quarter 1 (July–September) instalment notices (forms S and T) – final date for payment and lodgment if you are varying the instalment amount.
GST
- Final date for eligible quarterly GST reporters to elect to report GST annually.
PAYG instalments
- Final date for eligible instalment reporters to elect to report annually for June balancers.Final date for notifying your quarterly
- PAYG instalment reporting and payment choice for the 2013 income year for June balancers.
- Quarter 1 (July–September 2013) instalment notices (forms R and T) – final date for payment and lodgment if you are varying the instalment amount.
Superannuation
- Deadline for payment of super guarantee (SG) contributions for Quarter 1 (July–September).
- Ensure that SG contributions are received by the superfund by this date. Allow sufficient time for processing, especially if using a SG clearing house.
- If SG contributions are not paid in full by this date, you will need to pay the super guarantee charge (SGC) and submit a SGC statement by 28 November. Note: SGC is higher than the standard SG and is not tax deductible.
31 October
PAYG withholding
- Lodgment for PAYG withholding where ABN not quoted – annual report.
- Use this report to document amounts withheld because another entity did not quote their ABN.
- These amounts should have been reported at label W4 of activity statements.
- Lodgment for PAYG withholding from interest, dividends, and royalties paid to non-residents – annual report.
- Use this report to document payments of dividends, interest, and royalties to non-residents subject to withholding, including the amounts withheld.
- These amounts should have been reported at label W3 on activity statements.
- Lodgment for PAYG withholding annual report – payments to foreign residents.
- Use this report to document payments made to foreign residents for entertainment, sports activities, construction and related activities, and arranging casino gaming junket activities, including the amounts withheld.
- These amounts should have been reported at label W3 on activity statements.
GST
- Annual GST return or Annual GST information report – lodgment and payment (if required) is due when the income tax return is due for those with an income tax obligation.
- Different lodgment and payment dates may apply if you use a tax agent.
Income tax
- Individual, partnership, and trust income tax returns – final date for lodgment unless an approved SAP or a later lodgment date has been granted.
- Trusts that were medium to large taxpayers in the last year lodged and have one prior-year return overdue as of 30 June of the last financial year.
- Lodgment of income tax returns for trusts that did not lodge their income tax return on time for the previous financial year.
- Income tax return lodgment due date for all June balancing companies where one or more prior-year returns were overdue as of 30 June.
- Income tax returns lodgment due date for companies that did not lodge their income tax return on time for the previous financial year.
TFN report
- Quarter 1 (July–September) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.
Annual Investment Income Reporting
- Lodgment of the annual investment income report (AIIR) – final date for lodgment for all investment bodies.
November
Key lodgment and payment dates for business for November.
11 November
Activity statements
- Quarter 1 (July–September) activity statements lodged electronically – final date for lodgment and payment.
- Refer to the two-week lodgment concession for information on eligibility for this later due date.
21 November
Activity statements
- Lodge and pay October monthly activity statements.
28 November
Superannuation
- Lodge and pay Quarter 1 (1 July–30 September) Superannuation guarantee charge statement if contributions were not paid on time.
- Late contributions can be offset against the SGC for the
December
Key lodgment and payment dates for business for December.
1 December
Income tax
- Payment due date for companies that were taxable medium to large clients in the immediate prior year.
- Payment due date for companies that were required to lodge by 31 October.
- Lodgment date for non-full assessment company entities – payment date is as per the notice of assessment.
21 December
Activity statements
- November monthly activity statements – final date for lodgment and payment.
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January
Key lodgment and payment dates for business for January.
15 January
TFN report
- Quarter 2 (October–December) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.
Income tax
- Due date for lodgment of income tax returns for companies and trusts that were taxable medium to large taxpayers in the prior year and are not required to lodge earlier.
- Failure to lodge your current return on time will result in your income tax return for the next financial year being due by 31 October.
21 January
Activity statements
- December monthly activity statements – final date for lodgment and payment.
- Quarter 2 (October–December) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
28 January
Superannuation
- Deadline for super guarantee (SG) contributions for Quarter 2 (October–December).
- Ensure that Quarter 2 SG contributions are received by the superfund by this date. Allow sufficient time for processing, especially if using a SG clearing house.
- If SG contributions are not paid in full by this date, you will need to pay the super guarantee charge (SGC) and submit a SGC statement by 28 February. Note: SGC is higher than the standard SG and is not tax deductible.
February
Key lodgment and payment dates for business for February.
21 February
Activity statements
- January monthly activity statements – final date for lodgment and payment.
28 February
Activity statements
- Quarter 2 (October–December) activity statements – final date for lodgment and payment, including electronic lodgment.
GST
- Annual GST return or Annual GST information report – final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.
PAYG instalments
- Quarter 2 (October–December) instalment notices (forms R and T) – final date for payment, and lodgment if varying the instalment amount.
GST instalments
- Quarter 2 (October–December) instalment notices (forms S and T) – final date for payment, and lodgment if varying the instalment amount.
Income tax
- Lodgment and payment due date for self-preparing entities that were not due at an earlier date.
- If you don’t lodge your previous financial year return on time, your income tax return for the current financial year is due by 31 October.
- Lodgment and payment due date for medium to large companies (taxable and non-taxable) that are new registrations.
- If you don’t lodge your previous financial year return on time, your income tax return for the current financial year is due by 31 October.
- Lodgment due date for medium to large trusts that were non-taxable in the latest year lodged unless required earlier.
- Lodgment due date for income tax returns for new registrant trusts unless required earlier.
- If you don’t lodge your previous financial year return on time, your income tax return for the current financial year is due by 31 October.
Superannuation
- Lodge and pay Quarter 2 (1 October–31 December) Superannuation guarantee charge statement if contributions were not paid on time.
- Late contributions can be offset against the SGC for the quarter for each employee.
- The SGC is not tax deductible.
March
Key lodgment and payment dates for business for March.
21 March
Activity statements
- February monthly activity statements – final date for lodgment and payment.
April
Key lodgment and payment dates for business for April.
21 April
Activity statements
- March monthly activity statements – final date for lodgment and payment.
- Quarter 3 (January–March) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
28 April
Activity statements
- Quarter 3 (January–March) activity statements – final date for lodgment and payment.
PAYG instalments
- Quarter 3 (January–March) instalment notices (forms R and T) – final date for payment and lodgment if varying the instalment amount.
GST instalments
- Quarter 3 (January–March) instalment notices (forms S and T) – final date for payment and lodgment if varying the instalment amount.
Superannuation
- Deadline for payment of super guarantee (SG) contributions for Quarter 3 (January–March).
- Ensure that SG contributions for Quarter 3 are received by the superfund by this date. Allow sufficient time for processing, especially if using a SG clearing house.
- If SG contributions are not paid in full by this date, you will need to pay the super guarantee charge (SGC) and submit a SGC statement by 28 May. Note: SGC is higher than the standard SG and is not tax deductible.
30 April
TFN report
- Quarter 3 (January–March) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.
May
Key lodgment and payment dates for business for May.
12 May
Activity statements
- Quarter 3 (January–March) activity statements lodged electronically – final date for lodgment and payment.
- Refer to the two-week lodgment concession for information on eligibility for this later due date.
21 May
Fringe benefits tax (FBT)
- Lodgment due date for your FBT return. For 2021, if you prepare your own return, you can lodge by 25 June without incurring late lodgment penalties.
- Final date to pay when you prepare your own FBT return.
- If your tax agent is preparing your FBT return, different dates may apply.
Activity statements
- April monthly activity statements – final date for lodgment and payment.
28 May
Superannuation
- Lodge and pay Quarter 3 (1 January–31 March) Superannuation guarantee charge statement if contributions were not paid on time.
- Late contributions can be offset against the SGC for the quarter for each employee.
- The SGC is not tax deductible.
June
Key lodgment and payment dates for business for June.
21 June
Activity statements
- May monthly activity statements – final date for lodgment and payment.
25 June
Fringe benefits tax return
- Lodgment and payment due date for tax agents lodging electronically.
30 June
- End of financial year.
Resource: ATO – Due dates by month
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