2.0-//114.141.206.222//NONSGML kigkonsult.se iCalcreator 2.26.9//GREGORIANPUBLISHRJS Accountinghttps://rjsaccounting.com.auAustralia/BrisbaneAustralia/BrisbaneAustralia/Brisbane1992-03-01T03:00:00AEST+11:00+10:00ai1ec-809@rjsaccounting.com.au2021-02-27T02:18:04Z

ATO Deadlines

<div class="at-above-post-homepage addthis_tool" data-url="https://rjsaccounting.com.au/"></div><div id="et-boc" class="et-boc"> <div class="et-l et-l--post"> <div class="et_builder_inner_content et_pb_gutters3"> <ul> <li>Lodge tax return for non-taxable large/medium entities as per the latest year lodged (except individuals). <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> <li>Lodge tax returns for new registrant (taxable and non-taxable) large/medium entities (except individuals). <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> <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. <p>Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.</li> <li>Lodge tax return for large/medium new registrant (non-taxable) head company of a consolidated group.</li> <li>Lodge and pay <i>Self-managed superannuation fund annual return</i> (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. <p><b>Note:</b> There 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/prepare-and-lodge/tax-agent-lodgment-program/obligation-type/super-lodgment/">Super lodgment</a>.</li> <li>Lodge and pay quarter 2, 2020–21 activity statement for all lodgment methods.</li> <li>Pay quarter 2, 2020–21 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.</li> <li>Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation. <p>If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return.</li> <li>Lodge and pay quarter 2, 2020–21 <i>Superannuation guarantee charge statement – quarterly</i> if the employer did not pay enough contributions on time. <p>Employers lodging a <i>Superannuation guarantee charge statement – quarterly</i> 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.</li> </ul> </div><!-- .et_builder_inner_content --> </div><!-- .et-l --> </div><!-- #et-boc --> <!-- AddThis Advanced Settings above via filter on the_content --><!-- AddThis Advanced Settings below via filter on the_content --><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons above via filter on the_content --><!-- AddThis Share Buttons below via filter on the_content --><div class="at-below-post-homepage addthis_tool" data-url="https://rjsaccounting.com.au/"></div><!-- AddThis Share Buttons generic via filter on the_content -->2021-02-282021-03-01en-US0https://rjsaccounting.com.au/event/ato-deadlines-21/free