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  • January 2022

    15 January

    • Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.
    • Payment for large/medium entities with a 15 January due date is:
      • 1 December 2021 – for companies and super funds
      • For trusts – as stated on their notice of assessment.

    Note: You cannot request an agent assessed deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year.

    • Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large/medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2021.

    21 January

    • Lodge and pay quarter 2, 2021-22 PAYG instalment activity statement for head companies of consolidated groups.
    • Lodge and pay December 2021 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

    28 January

    • Make quarter 2, 2021–22 super guarantee contributions to funds by this date.

      Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 February 2022.

    Note: The super guarantee charge is not tax deductible.

    31 January

    • Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2021–22.

    Back to list of due dates

    Last modified: 01 Jul 2021QC 34602