Chartered Accountants & Business Advisory

KEY LODGEMENT DUE DATES FOR FINANCIAL YEAR 2020-2021

To help you keep on top of your lodgements, we’ve put together this chart containing key lodgement due dates for the 2020-21 financial year.

Please note that this is designed to serve as a general guide, so potential changes are possible. Due dates that fall on a Saturday, Sunday, or public holiday can be lodged or paid on the next business day.

FY 2020-2021 Key Lodgement Due Dates

MONTH DUE DATE ITEM
June 2020 Monthly Business Activity Statement (BAS)
June 2020 Monthly Instalment Activity Statement (IAS)
April to June 2020 Quarterly PAYG Instalment (PAYG)
April to June 2020 Quarterly Instalment Activity Statement (IAS) (Tax Agent Lodgement: 21 August 2020)
July 21 July 2020 April to June 2020 Quarterly Superannuation Guarantee (SG) Contribution
July 28 July 2020 April to June 2020 Quarterly Business Activity Statement (BAS) – if lodged by paper and not an active STP reporter
July 31 July 2020 Annual Reconciliation of Payroll Tax – usually due and payable; extended to 30 October 2020 due to COVID-19
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in Q4, 2019-2020
Lodge Venture capital deficit tax return for June balancers
Lodge Franking account return for 30 June balancers (if there is an amount payable)
Lodge Early Stage Innovation Company report (ESIC)
August 07 August 2020 Monthly Payroll Tax Payment
August 14 August 2020 PAYGW Payment Summary Annual Report for FY 2020 STP Finalisation
Employee Share Scheme (ESS) Annual Report
August 21 August 2020 July 2020 Monthly BAS
August 25 August 2020 July 2020 Monthly IAS
August 28 August 2020 Lodge and Pay Q4, 2019-2020 Activity Statement (if you lodge electronically)
September 07 September 2020 Monthly Payroll Tax Payment
September 21 September 2020 August 2020 Monthly BAS
August 2020 Monthly IAS
September 30 September 2020 2019 R&D Tax Incentive Extended Deadline (extended from the April 2020 due date because of COVID-19)
Monthly Payroll Tax Payment
September 2020 Monthly BAS
September 2020 Monthly IAS
September 2020 Quarterly PAYGI Consolidated Activity Statement (CAS)
Annual PAYGI Notice (FY 2020)
October 07 October 2020 July to September 2020 Quarterly BAS (Tax Agent lodgement – 25 November 2020)x
October 21 October 2020 July to September 2020 Quarterly IAS/PAYGI Notice
July to September 2020 Quarterly SG
October 28 October 2020 Lodge and pay annual TFN for closely held trusts for TFNs quoted to a trustee by beneficiaries during the 2019-2020 income year
October 30 October 2020 Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in Q1, 2019- 2020
October 31 October 2020 2020 Payroll Tax – Annual Reconciliation and Payment Due Date
Individual Income Tax Return for FY 2020 FY – self-lodgers or previous year return lodged late
Lodge and Pay Self-Managed Superannuation Fund Annual Report (taxable and non-taxable) for new registrants; SMSF if the ATO advises that the first year return has a 31 October 2020 due date
Lodge PAYG Withholding Annual Report – Payments to foreign residents
Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in Q1, 2020- 2021
November 07 November 2020 Monthly Payroll Tax Payment
November 21 November 2020 October 2020 Monthly BAS
November October 2020 Monthly IAS
November 30 November 2020 EMDG Lodgement Due Date (if lodging personally)
December 01 December 2020 Pay Income Tax for Medium/Large Taxpayers, Companies and Super Funds (lodgement due on 15 January 2021)
Pay Income Tax for Consolidated Groups
December 07 December 2020 Monthly Payroll Tax Payment
December 21 December 2020 November 2020 Monthly BAS
November 2020 Monthly IAS
December 31 December 2020 Country by Country (CBC) Reporting (December year-end)
January 07 January 2021 Monthly Payroll Tax Payment
Taxable Medium/Large Taxpayers returns due
January 15 January 2021 December 2020 Monthly BAS
January 21 January 2021 December 2020 Monthly IAS
October to December 2020 Quarterly PAYGI CAS
January 28 January 2021 October to December 2020 Quarterly SG
January 31 January 2021 Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in Q2, 2020-2021
Monthly Payroll Tax Payment
February 07 February 2021 January 2021 Monthly BAS
January 2021 Monthly IAS
February 21 February 2021 October to December 2020 Quarterly BAS (Agent)
October to December 2020Quarterly IAS/PAYGI Notice (Agent)
February 28 February 2021 Non-Taxable Large/Medium Taxpayers Return Date
New SMSF Income Tax Returns (due FY 2020)
March 07 March 2021 Monthly Payroll Tax Payment
March 21 March 2021 February 2021 Monthly BAS
February 2021 Monthly IAS
March 31 March 2021 End of 2021 Fringe Benefits Tax (FBT Year)
Monthly Payroll Tax Payment
March 2021 Monthly BAS
April 07 April 2021 March 2021 Monthly IAS
April 21 April 2021 March 2021 Quarterly PAYGI CAS (if lodging by paper)
April 28 April 2021 January to March 2021 Quarterly BAS
April 30 April 2021 January to March 2021 Quarterly IAS/PAYGI Notice
January to March 2021 Quarterly SG
R&D Tax Incentive, FY 2020
Lodge TFN report for closely held trusts, if any beneficiary quoted their TFN to a trustee in Q3, 2020-2021
Monthly Payroll Tax Payment
May 07 May 2021 Income Tax Returns (FY 2020) – all other returns if lodged by Tax Agent
May 15 May 2021 Super Fund lodgements
April 2021 Monthly BAS
May 21 May 2021 April 2021 Monthly IAS
May 28 May 2021 Lodge and Pay FBT Annual Return (if lodging by paper)
FBT Returns (2021 FBT Year) Lodgement and Payment (Agent)
June 05 June 2021 Lodgement and Payment of All Outstanding Returns (2020)
June 07 June 2021 Monthly Payroll Tax Payment
May 2021 Monthly BAS
June 21 June 2021 May 2021 Monthly IAS
June 30 June 2021 Country by Country (CBC) Reporting (June year-end)

END OF 2021 FINANCIAL YEAR

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