Important tax dates and obligations Q1 2021

Key tax & lodgement dates for the January – March quarter 2021

15 January

Lodge tax return for taxable large/medium entities

Payment for large/medium entities with a 15 January due date was 1 December 2020.

21 January

Lodge and pay December 2020 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

28 January

Make October – December 2020 quarterly super guarantee contributions to super funds by this date.

21 February

Lodge and pay December 2020 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

Lodge and pay January 2021 monthly business activity statement.

28 February

Lodge and pay for new registrant (taxable and non-taxable) SMSF, unless they have been previously advised of a 31 October 2020 due date at finalisation of a review of the SMSF at registration.

Lodge and pay October – December 2020 quarterly activity statement for all lodgement methods.

21 March

Lodge and pay February 2021 monthly business activity statement.

31 March

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 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 your notice of assessment.

 

 


Published : 18 Jan 2021