November Key Dates 2021
21 Nov 2021 - Activity statements
Due date to lodge and pay monthly activity statements for October 2021. Tax obligations that may be payable include:
GST, wine equalisation tax and luxury car tax for October 2021.
PAYG withholding for October 2021 (medium withholders).
PAYG instalment for October 2021 for monthly PAYG instalment payers.
25 Nov 2021
Due date to lodge and pay quarterly activity statements for the September 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 September 2021 quarter.
PAYG withholding:
for September 2021 (medium withholders).
for the September 2021 quarter (small withholders).
PAYG instalment for the September 2021 quarter for quarterly PAYG instalment payers (1st quarter of the 2021/22 income year).
FBT instalment for the September 2021 quarter (2nd quarter of the 2022 FBT year).
The due date to lodge and pay is 28 Oct 2021 if lodged on paper and not an active STP reporter.
28 Nov 2021 - Superannuation
Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Oct 2021 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly. The SGC is not tax deductible.
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.