\n- Lodge tax return for non-taxable large/medium entities as
per the latest year lodged (except individuals).\n
Payment (if required
) for companies and super funds is also due on this date. Payment for trus
ts in this category is due as per their notice of assessment.
\n- Lo
dge tax returns for new registrant (taxable and non-taxable) large/medium
entities (except individuals).\n
Payment (if required) for companies and
super funds is also due on this date. Payment for trusts in this category
is due as per their notice of assessment.
\n- Lodge tax return for
non-taxable head company of a consolidated group\, including a new registr
ant\, that has a member who has been deemed a large/medium entity in the l
atest year lodged.\n
Lodge tax return for any member of a consolidated g
roup who exits the consolidated group for any period during the year of in
come.
\n- Lodge tax return for large/medium new registrant (non-taxa
ble) head company of a consolidated group.
\n- Lodge and pay Self
-managed superannuation fund annual return (NAT 71226) for new registr
ant (taxable and non-taxable) SMSF\, unless they have been advised of a 31
October 2020 due date at finalisation of a review of the SMSF at registra
tion.\n
Note: There are special arrangements for newly registered
SMSFs that do not have to lodge a return – see Super lodgment.
\n- Lodge and pay qu
arter 2\, 2020–21 activity statement for all lodgment methods.
\n- P
ay quarter 2\, 2020–21 instalment notice (form R\, S or T). Lodge the noti
ce only if you vary the instalment amount.
\n- Annual GST return – l
odge (and pay if applicable) if the taxpayer does not have a tax return lo
dgment obligation.\n
If the taxpayer does have a tax return obligation\,
this return must be lodged by the due date of the tax return.
\n- L
odge and pay quarter 2\, 2020–21 Superannuation guarantee charge statem
ent – quarterly if the employer did not pay enough contributions on ti
me.\n
Employers lodging a Superannuation guarantee charge statement –
quarterly can choose to offset contributions they paid late to a fund
against their super guarantee charge for the quarter. They still have to
pay the remaining super guarantee charge.
\n