Key Dates

All of the key dates for individuals + businesses!

MAY 2022

15 May
Income Tax Returns

Due date for all entities that did not have to lodge earlier (including all remaining consolidated groups), that are not eligible for the 5 June 2022 concession, to lodge 2020/21 income tax returns.

The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2022.

The due date for individuals and trusts in this category to pay income tax is the date stated on their notice of assessment.

21 May
Tax Agents

Final date for new clients to appoint a tax agent for a fringe benefits tax role for the FBT year to 31 March 2022.  Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.

21 May
Activity Statements

Due date to lodge and pay monthly activity statements for April 2022.  Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for April 2022;
  • PAYG withholding for April 2022 (medium withholders); and
  • PAYG instalment for April 2022 for monthly PAYG instalment payers.

21 May
FBT Returns

Due date for the lodgement of the 2021/22 Fringe Benefits Tax Annual Return if lodging by paper (whether or not an agent is involved).  The due date for employers in this category to pay the balance of the FBT owing is also 21 May 2022.

26 May
Activity Statements

Due date to lodge and pay quarterly activity statements for the March 2023 quarter (if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter).  Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the March 2022 quarter;
  • PAYG withholding:
    • For March 2022 (medium withholders)
    • For the March 2022 quarter (small withholders)
  • PAYG instalment for the March 2022 quarter for quarterly PAYG instalment payers (3rd quarter of the 2021/22 income year); and
  • FBT instalment for the March 2022 quarter (4th quarter of the 2022 FBT year).

The due date to lodge and pay is 28 April 2022 if lodged on paper and the entity is not an active STP reporter.

28 May
Superannuation

Due date for employers who failed to pay the minimum superannuation guarantee contribution by 28 April 2022 to pay superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly.  The SGC is not tax-deductible.

NOTE:

  • As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
  • When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.