May

Key lodgment and payment dates for business for May.

12 May

Activity statements

• Quarter 3 (January–March) activity statements lodged electronically – final date for lodgment and payment    
  • refer to the two week lodgment concession for information on your eligibility for this later due date.
   

21 May

Fringe benefits tax (FBT)

• Lodgment due date for your FBT return. For 2021, if you prepare your own return you can lodge by 25 June without incurring late lodgement penalties.
• Final date to pay when you prepare your own FBT return.
• If your tax agent is preparing your FBT return, different dates may apply.

Activity statements

• April monthly activity statements – final date for lodgment and payment.

28 May

Superannuation

• Lodge and pay quarter 3 (1 January–31 March) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.
• You can choose to offset contributions you've paid late to a fund for each employee against the super guarantee charge for the quarter for those employees.
• You cannot claim an income tax deduction for the super guarantee charge.