September Key Dates 2021

21 Sep 2021 - Activity statements

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

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

• PAYG withholding for August 2021 (medium withholders).

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

30 Sep 2021 - PAYG withholding

• Due date for small and medium withholders (total annual PAYG withholding $1m or less) to lodge the PAYG payment summary statement for the year to 30 June 2021, if they use a tax agent or BAS agent to prepare the report and payees include unrelated persons.

• Types of payment summaries that may need to be reported include:

• PAYG payment summary - individual non-business.

• PAYG payment summary - foreign employment.

• PAYG payment summary - business and personal services income.

• PAYG payment summary - superannuation income stream.

• PAYG payment summary - superannuation lump sum.

• PAYG payment summary - employment termination payment.

Small and medium withholders who use a tax agent to prepare this report can lodge by the due date of their tax return, if they have closely held payees only. Employers utilising Single Touch Payroll (STP) are not required to provide an annual report for amounts covered by STP.

30 Sep 2021 - TFN reporting

• Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year to 30 June 2021 if amounts have been withheld from payments to beneficiaries.

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.