Small and medium withholders who use a tax agent or BAS agent to prepare this report can lodge by 30 Sep 2021 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only). Employers utilising Single Touch Payroll (STP) are not required to provide an annual report for amounts covered by STP.
14 Aug 2021
Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year to 30 June 2021, if the payers are also required to lodge the PAYG payment summary statement as noted above.
Superannuation funds and RSA providers that are not required to lodge the PAYG payment summary statement must report DASPs in a separate annual report by 31 Oct 2021.
Final date for eligible monthly GST payers to elect to report GST annually for 2021/22.
21 Aug 2021
Due date to lodge and pay monthly activity statements for July 2021. Tax obligations that may be payable include:
GST, wine equalisation tax and luxury car tax for July 2021.
PAYG withholding for July 2021 (medium withholders).
PAYG instalment for July 2021 for monthly PAYG instalment payers.
25 Aug 2021
Due date to lodge and pay quarterly activity statements for the June 2021 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 June 2021 quarter.
for June 2021 (medium withholders).
for the June 2021 quarter (small withholders).
for the year to 30 June 2021, from employee share schemes amounts where the employee did not quote a TFN or ABN.
for the year to 30 June 2021 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
PAYG instalment for the June 2021 quarter for quarterly PAYG instalment payers (4th quarter of the 2019/20 income year).
FBT instalment for the June 2021 quarter (1st quarter of the 2021 FBT year).
The due date to lodge and pay is 28 Jul 2021 if lodged on paper and the entity is not an active STP reporter.
Due date for taxpayers in the following industries to lodge the taxable payments annual report in respect of payments made to contractors providing services to the taxpayer during the year to 30 June 2021:
Building and constructions services
Road freight transport services
Information technology, computer system design and related services
Security and surveillance providers and investigation services
28 Aug 2021
Due date for Government entities to report grants they have paid during the year to 30 June 2021 using the taxable payments annual report.
29 Aug 2021
Due date for life insurance companies with a year end of 30 June 2021 to determine the transfer value of complying superannuation assets and segregated exempt assets and to value complying superannuation liabilities and exempt life insurance policy liabilities.