Time to File

Upcoming ATO due dates for Q4

Is it important to file on-time? YES!

By filing on-time, you keep the ATO on your side and avoid costly fines for being late. Therefore, My Accounting Advantage will keep this list of upcoming important dates available, to all our customers, as a reminder. We recommend you add this page to your bookmarks and keep an eye out for when filing dates are approaching.

Regards,

Prathana Harris

April 2022

  • 21st

    • Lodge and pay March 2022 monthly business activity statement (BAS).
  • 28th

    • Lodge and pay eligible quarter 3, 2021–22 activity statements if you have elected to receive and lodge electronically (no tax agent concession)
    • Make super guarantee contribution (SGC) for quarter 3, 2021-22 to the funds by this date.

    Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 May 2022.

    Note: The super guarantee charge is not tax deductible.

May 2022

  • 15th

    • Lodge 2021 tax returns for all entities that did not have to lodge earlier and are not eligible for the 5 June concession.
    • Due date for companies and super funds to pay if required.
  • 21st

    • Lodge and pay April 2022 monthly business activity statement (BAS).
  • 26th

    • Lodge and pay eligible quarter 3, 2021–22 activity statements (BAS) if you or your client have elected to receive and lodge electronically (concession for Tax Agents only)
  • 28th

    • Lodge and pay quarter 3, 2021–22 Superannuation guarantee charge (SGCS) statement – quarterly (NAT 9599) if the employer did not pay enough contributions on time.

June 2022

  • 5th

    • Lodge tax return for all entities with a lodgement due date of 15 May 2022 if the tax return is not required earlier and both 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.
        Note: This includes companies and super funds but excludes large/medium taxpayers and head companies of consolidated groups.

    • Lodge tax returns due for individuals and trusts with a lodgement due date of 15 May 2022 provided they also pay any liability due by this date.
      Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.
  • 21st

    • Lodge and pay May 2022 monthly business activity statement (BAS).
  • 25th

    • Lodge and pay 2022 Fringe benefits tax (FBT) annual return for tax agents if lodging electronically.
  • 30th

    • Super guarantee contributions (SGC) must be paid by this date to qualify for a tax deduction in the 2021–22 financial year.

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