Key Dates April 2021

21 APR 2021:

• Lodge and pay quarter 3, 2020–21 PAYG instalment activity statement for head companies of consolidated groups.

• Lodge and pay March 2021 monthly business activity statement.

28 APR 2021:

• Lodge and pay quarter 3, 2020–21 activity statement if electing to receive and lodge by paper and not an active STP reporter.

• Pay quarter 3, 2020–21 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.

• Make super guarantee contributions for quarter 3, 2020–21 to the funds by this date.
  
  Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly (NAT 9599) by 28 May 2021.
  
  Note: The super guarantee charge is not tax deductible.

30 APR 2021:

• Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2020–21.

• Lodge lost members report for the period 1 July 2020 to 31 December 2020.

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.