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The October 2021 to December 2021 due dates are as follows:

October 2021

7 October – lodge and pay September 2021 monthly payroll tax.

21 October – lodge and pay September 2021 monthly business activity statement.

21 October – lodge and pay September 2021 PAYG instalment activity statement for the head company of a consolidated group.

28 October – lodgement due date if varying September 2021 quarterly PAYG instalment notice.

28 October^ – deadline to pay super guarantee contributions for September 2021 quarter into employee super funds by this date.

28 October – lodge and pay 2021 TFN withholding statement for closely held trusts, where a trustee withheld amounts from payments to beneficiaries during the 2020-21 income year.

31 October – last day to appoint a registered tax agent to benefit from the extended lodgement deadline concessions for 2021 tax returns.

31 October – lodge 2021 income tax return where an entity (including an SMSF) has one or more prior year returns outstanding as at 30 June 2021, this earlier date no longer applies if all outstanding returns are lodged by 31 October 2021.

31 October – lodge 2021 company franking account return (where there is no amount payable and the return is a disclosure only).

31 October – lodge 2021 PAYG withholding annual report for payments to non-residents (for interest, dividends, royalties and other payments.

^Employers who do not pay the super contribution on time will need to lodge and pay the superannuation guarantee charge (“SGC”) statement by 29 November 2021 (SGC is not tax-deductible).

November 2021

8 November – lodge and pay October 2021 monthly payroll tax.

16 November – final day to submit an application for the Queensland Government’s 2021 COVID-19 Business Support Grants for lockdown-impacted businesses. Find out more about the support available here.

22 November – lodge and pay October 2021 monthly business activity statement or instalment activity statement.

25 November – lodge and pay September 2021 quarterly business activity statement or instalment activity statement if lodging the statement with a Tax or BAS Agent.

28 November^ – lodge Superannuation Guarantee Charge (SGC) statement and pay the charge, where an employer has a superannuation guarantee shortfall* for the September 2021 quarter.

^SGC is not tax-deductible

*A superannuation guarantee shortfall exists for the September 2021 quarter where an employer fails to pay the minimum amount of superannuation guarantee for their employee(s) into the correct fund by 28 October 2021.

December 2021

1 December – due date to make payment for income tax returns for:

  • Large/medium taxpayers, companies and super funds, with lodgement of the return due 15 January 2022;
  • The taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged, with lodgement of the return due 15 January 2022;
  • Companies and super funds when the lodgement of the return was due 31 October 2021.

7 December – lodge and pay November 2021 monthly payroll tax.

21 December – lodge and pay November 2021 monthly business activity statement or instalment activity statement.

Learn more

If you need any assistance with meeting your deadlines or other taxation matters, contact Kristy Baxter or Angela Stavropoulos on taxmed@pilotpartners.com.au or 07 3023 1300.