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Key lodgment and payment dates for business for May.

Last updated 11 May 2021

12 May

Activity statements

  • Quarter 3 (January–March) activity statements lodged electronically – final date for lodgment and payment      

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


  • 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.