The following is general information published by the ATO regarding the lodgement due dates of income tax returns, activity statements and superannuation guarantee contributions.
This information is subject to change. We strongly recommend that you contact our office to confirm the due dates that may be relevant to your particular situation.
Income Tax Lodgement
Lodgement Date |
Description |
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31 October |
All individuals and entities where one or more prior year was outstanding at 30 June |
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Clients prosecuted for non-lodgement of prior year and advised 31 October |
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Entities that may be required to lodge early |
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15 January |
Large/medium taxpayers whose prior year tax return was taxable |
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28 February |
Large/medium taxpayers whose prior year tax return was non-taxable |
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New registrant large/medium taxpayers & SMSF |
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31 March |
Individuals and trusts where the prior year resulted in a tax liability over $20,000 |
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Entities with total income in the prior year of more than $2m |
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15 May |
Tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups), and are not eligible for the 5 June concession. |
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Non-profit organisations that assess they have a requirement to lodge |
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New registrations (excluding large/medium taxpayers and SMSF’s) |
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All remaining entities that are tax agent clients |
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| 5 June |
Lodge tax return for all entities with a lodgement due date of 15 May 2022 if the tax return is not required earlier and both of the following criteria are met:
|
Superannuation Guarantee Contributions 2021/22
| Quarter | Due Date |
| 1 – Jul, Aug & Sep | 28th Oct 2021 |
| 2 – Oct, Nov & Dec | 28th Jan 2022 |
| 3 – Jan, Feb & Mar | 28th Apr 2022 |
| 4 – Apr, May & Jun | 28th Jul 2022 |
Monthly IAS/BAS Lodgement
| Due Date – Paper | Due Date – Electronic | |
| Monthly Lodgement | 21st each month | 21st each month |
Quarterly IAS/BAS Lodgement Due Dates 2021/22
| Quarter | Due Date – Paper | Due Date – Online via Business Portal | Due Date – Online via Tax Agent Portal |
| 1 – Jul, Aug & Sep | 28th Oct 2021 | 11th Nov 2021 | 25th Nov 2021 |
| 2 – Oct, Nov & Dec | 28th Feb 2022 | 28th Feb 2022 | 28th Feb 2022 |
| 3 – Jan, Feb & Mar | 28th Apr 2022 | 12th May 2022 | 26th May 2022 |
| 4 – Apr, May & Jun | 28th Jul 2021 | 11th Aug 2022 | 25th Aug 2022 |