August Key Dates 2021

14 August 2021

• Lodge PAYG withholding payment summary annual report for:

  • large withholders whose annual withholding is greater than $1 million.

  • payers who have no tax agent or BAS agent involved in preparing the report.

21 August 2021

• Lodge and pay July 2021 monthly business activity statement.

25 August 2021

• Lodge and pay quarter 4, 2020–21 activity statement if you lodge electronically.

28 August 2021

• Lodge and pay quarter 4, 2020–21 Superannuation guarantee charge statement – quarterly if the employer did not pay enough contributions on time.

  • Employers who lodge 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.

    
    *Note: The super guarantee charge is not tax deductible.

    • Use our Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

• Lodge Taxable payments annual report (TPAR).

  • The TPAR tells us about payments that are made to contractors for providing services. Some government entities also need to report the grants they have paid in a TPAR.

PLEASE NOTE:

• As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.

• When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.