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BEGIN:VEVENT
UID:ai1ec-809@rjsaccounting.com.au
DTSTAMP:20210227T021736Z
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CONTACT:
DESCRIPTION:Lodge tax return for non-taxable large/medium entities as per t
 he latest year lodged (except individuals).\nPayment (if required) for com
 panies and super funds is also due on this date. Payment for trusts in thi
 s category is due as per their notice of assessment.\nLodge tax returns fo
 r new registrant (taxable and non-taxable) large/medium entities (except i
 ndividuals).\nPayment (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.\nLodge tax return for non-taxable head company of a 
 consolidated group\, including a new registrant\, that has a member who ha
 s been deemed a large/medium entity in the latest year lodged.\nLodge tax 
 return for any member of a consolidated group who exits the consolidated g
 roup for any period during the year of income.\nLodge tax return for large
 /medium new registrant (non-taxable) head company of a consolidated group.
 \nLodge and pay Self-managed superannuation fund annual return (NAT 71226)
  for new registrant (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 registration.\nNote: There are special arrangements for newly regi
 stered SMSFs that do not have to lodge a return – see Super lodgment.\nLod
 ge and pay quarter 2\, 2020–21 activity statement for all lodgment methods
 .\nPay quarter 2\, 2020–21 instalment notice (form R\, S or T). Lodge the 
 notice only if you vary the instalment amount.\nAnnual GST return – lodge 
 (and pay if applicable) if the taxpayer does not have a tax return lodgmen
 t obligation.\nIf the taxpayer does have a tax return obligation\, this re
 turn must be lodged by the due date of the tax return.\nLodge and pay quar
 ter 2\, 2020–21 Superannuation guarantee charge statement – quarterly if t
 he employer did not pay enough contributions on time.\nEmployers lodging a
  Superannuation guarantee charge statement – quarterly can choose to offse
 t contributions they paid late to a fund against their super guarantee cha
 rge for the quarter. They still have to pay the remaining super guarantee 
 charge.
DTSTART;VALUE=DATE:20210228
DTEND;VALUE=DATE:20210301
SEQUENCE:0
SUMMARY:ATO Deadlines
URL:https://rjsaccounting.com.au/event/ato-deadlines-21/
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 div class='et_builder_inner_content et_pb_gutters3'>\n		<ul>\n<li>Lodge tax 
 return for non-taxable large/medium entities as per the latest year lodged
  (except individuals).\n<p>Payment (if required) for companies and super f
 unds is also due on this date. Payment for trusts in this category is due 
 as per their notice of assessment.</li>\n<li>Lodge tax returns for new reg
 istrant (taxable and non-taxable) large/medium entities (except individual
 s).\n<p>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.</li>\n<li>Lodge tax return for non-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.\n<p>Lodg
 e tax return for any member of a consolidated group who exits the consolid
 ated group for any period during the year of income.</li>\n<li>Lodge tax r
 eturn for large/medium new registrant (non-taxable) head company of a cons
 olidated group.</li>\n<li>Lodge and pay <i>Self-managed superannuation fun
 d annual return</i> (NAT 71226) for new registrant (taxable and non-taxabl
 e) SMSF\, unless they have been advised of a 31 October 2020 due date at f
 inalisation of a review of the SMSF at registration.\n<p><b>Note:</b> Ther
 e are special arrangements for newly registered SMSFs that do not have to 
 lodge a return – see <a href='https://www.ato.gov.au/tax-professionals/pre
 pare-and-lodge/tax-agent-lodgment-program/obligation-type/super-lodgment/'
 >Super lodgment</a>.</li>\n<li>Lodge and pay quarter 2\, 2020–21 activity 
 statement for all lodgment methods.</li>\n<li>Pay quarter 2\, 2020–21 inst
 alment notice (form R\, S or T). Lodge the notice only if you vary the ins
 talment amount.</li>\n<li>Annual GST return – lodge (and pay if applicable
 ) if the taxpayer does not have a tax return lodgment obligation.\n<p>If t
 he taxpayer does have a tax return obligation\, this return must be lodged
  by the due date of the tax return.</li>\n<li>Lodge and pay quarter 2\, 20
 20–21 <i>Superannuation guarantee charge statement – quarterly</i> if the 
 employer did not pay enough contributions on time.\n<p>Employers lodging a
  <i>Superannuation guarantee charge statement – quarterly</i> can choose t
 o offset contributions they paid late to a fund against their super guaran
 tee charge for the quarter. They still have to pay the remaining super gua
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