When:
October 31, 2021 – November 1, 2021 all-day
2021-10-31T00:00:00+10:00
2021-11-02T00:00:00+10:00
  • Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2021
  • Lodge and pay Self-managed superannuation fund annual return (NAT 71226) for (taxable and non-taxable) new registrant SMSF if the ATO have advised the SMSF that the first-year return has a 31 October 2021 due date.
  • Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2021:
    • Some prosecuted clients may have a different lodgment due date – refer to the letter you received for the applicable due date.
    • Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment.
    • Payment (if required) for companies and super funds in this category is due on 1 December 2021.
  • SMSFs in this category must lodge their complete Self-managed superannuation fund annual return (NAT 71226) by this date.

    • Lodge Annual investment income report (AIIR).
    • Lodge Departing Australia superannuation payments (DASP) annual report.
    • Lodge Franking account tax return when both the:
      • return is a disclosure only (no amount payable)
      • taxpayer is a 30 June balancer.
    • Lodge PAYG withholding annual report no ABN withholding (NAT 3448).
    • Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187). This report advises amounts withheld from payments to foreign residents for:
      • interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR)
      • royalty payments.
    • Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for:
      • entertainment and sports activities
      • construction and related activities
      • arranging casino gaming junket activities.
    • Lodge lost members report for the period 1 January – 30 June 2021.
    • Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2021–22.