The June 2022 to August 2022 due dates are as follows:
6 June – concessional lodgement due date for 2021 income tax returns for all entities with a lodgement due date of 16 May 2022, where all of the following criteria are met:
- Non-taxable or a credit assessment in latest year lodged;
- Non-taxable or receiving a credit assessment in the current year; and
- Not a large/medium taxpayer or the head company of a consolidated group.
6 June – concessional lodgement due date for 2021 income tax returns for individuals and trusts with a lodgement due date of 16 May 2022 (provided any liability is also paid by this date).
7 June – lodge and pay May 2022 monthly payroll tax.
21 June – lodge and pay May 2022 monthly business activity statement.
27 June – lodge and pay 2022 Fringe Benefits Tax annual return (if lodging electronically).
30 June – deadline to pay super guarantee contributions to qualify for a tax deduction in the 2022 financial year.
14 July – deadline for employers to provide employee share scheme (ESS) statements to employees if required.
14 July – deadline for employers to finalise their single touch payroll (STP) reporting for the 2022 financial year (excluding any closely-held payees).
21 July – lodge and pay June 2022 PAYG instalment activity statement for head companies of consolidated groups.
21 July – lodge and pay June 2022 monthly business activity statement.
21 July – lodge and pay 2022 annual payroll tax return (including wages for the month of June 2022).
28 July – lodge and pay June 2022 quarterly business activity statement (if electing to receive and lodge by paper and not an active STP reporter).
28 July – lodgement due date if varying June 2022 quarterly PAYG instalment notice or GST instalment notice.
28 July^ – deadline to pay super guarantee contributions for June 2022 quarter into employee funds by this date.
^Employers who do not pay the super contribution on time will need to lodge and pay the superannuation guarantee charge (SGC) statement by 29 August 2022 (SGC is not tax-deductible).
2 August – lodge TFN report for closely held trusts if any beneficiary quoted their TFN to the trustee in June 2022 quarter.
2 August – lodge franking account return for 30 June balancers if there is an amount payable.
8 August – lodge and pay July 2022 monthly payroll tax.
15 August – lodge PAYG withholding payment summary annual report lodgement due date for payments not reported and finalised through STP for:
- Large withholders whose annual withholding is greater than $1 million; or
- Payers who have no tax or BAS agent involved in preparing the report.
15 August – lodge Employee Share Scheme (ESS) annual report if ESS interests were provided to employees in the 2022 financial year.
22 August – lodge and pay July 2022 monthly business activity statement.
22 August – final date for eligible monthly GST reporters to elect to report GST annually for the 2023 financial year.
25 August – lodge and pay June 2022 quarterly business activity statement or instalment activity statement if lodging electronically.
29 August – lodge 2022 taxable payments annual report (TPAR) for businesses in the following industries: building and construction, cleaning, couriers, road freight, information technology and security, investigation or surveillance.
29 August^ – lodge Superannuation Guarantee Charge (SGC) statement and pay the charge, where an employer has a superannuation guarantee shortfall* for the June 2022 quarter.
^SGC is not tax-deductible
*A superannuation guarantee shortfall exists for the June 2022 quarter where an employer fails to pay the minimum amount of superannuation guarantee for their employee(s) into the correct fund by 28 July 2022.