Key Dates

Date Category Description
     
5 June 2021 Income tax returns

Due date for all entities otherwise required to lodge on 15 May 2021 (excluding large/medium entities and head companies of consolidated groups) to lodge 2019/20 income tax returns, where both of the following criteria are met:

  • non-taxable or refund for the latest year lodged, and
  • non-taxable or refund for 2019/20.
     
5 June 2021 Income tax returns Due date for individuals and trusts otherwise required to lodge on 15 May 2021 to lodge 2019/20 income tax returns, provided they also pay any liability due by this date.
* Note that this is not a lodgement due date, but a concessional arrangement where the taxpayer will not have to pay failure to lodge on time (FTL) penalties if the taxpayer lodges and pays by this date.
     
21 June 2021 Activity statements

Due date to lodge and pay monthly activity statements for May 2021. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for May 2021.
  • PAYG withholding for May 2021 (medium withholders).
  • PAYG instalment for May 2021 for monthly PAYG instalment payers.
     
25 June 2021 FBT returns Due date to lodge fringe benefits tax returns for the FBT year to 31 March 2021 (if lodged electronically through a tax agent).
The due date to lodge is 21 May 2021 if lodged on paper (regardless of whether an agent is used) and 28 May 2019 if lodged electronically without an agent..
The due date to pay fringe benefits tax (if required) is 21 May 2021 if lodged on paper and 28 May 2021 where lodged electronically.
     
30 June 2021 Superannuation Superannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2020/21 income year.
     
30 June 2021 Child Care Subsidy
Family Tax Benefit
Due date for recipients of Child Care Subsidy and Family Tax Benefits from Services Australia (and their partners) to lodge 2019/20 tax returns, regardless of any deferrals granted.
     
30 June 2021 End of financial year End of the 2020/21 income year.

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