June Key Dates 2021

5 June 2021

• Due date for all entities otherwise required to lodge on 15 May 2021 (excluding large/medium entities and head companies of consolidated groups) to lodge 2019/20 income tax returns, where both of the following criteria are met:

  • non-taxable or refund for the latest year lodged, and

  • non-taxable or refund for 2019/20.

• Due date for individuals and trusts otherwise required to lodge on 15 May 2021 to lodge 2019/20 income tax returns, provided they also pay any liability due by this date.
  * Note that this is not a lodgement due date, but a concessional arrangement where the taxpayer will not have to pay failure to lodge on time (FTL) penalties if the taxpayer lodges and pays by this date.

21 June 2021

• Due date to lodge and pay monthly activity statements for May 2021. Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for May 2021.

  • PAYG withholding for May 2021 (medium withholders).

  • PAYG instalment for May 2021 for monthly PAYG instalment payers.

25 June 2021

• Due date to lodge fringe benefits tax returns for the FBT year to 31 March 2021 (if lodged electronically through a tax agent).

  • The due date to lodge is 21 May 2021 if lodged on paper (regardless of whether an agent is used) and 28 May 2019 if lodged electronically without an agent..

  • The due date to pay fringe benefits tax (if required) is 21 May 2021 if lodged on paper and 28 May 2021 where lodged electronically.

30 June 2021

• Superannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2020/21 income year.

• Due date for recipients of Child Care Subsidy and Family Tax Benefits from Services Australia (and their partners) to lodge 2019/20 tax returns, regardless of any deferrals granted.

• End of the 2020/21 income year.

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.