Key Due Dates - February 2022

Key Due Dates - Calendar: February 2022

Activity Statements

December 2021 - Monthly Activity Statement - Final date for lodgment and payment for businesses up to $10 million turnover, who report GST monthly and lodge electronically.

Tax obligations that may be payable include:

• GST, Wine Equalisation, Luxury Car Tax for December 2021;
• PAYG Withholding for December 2021 (Medium Withholders);
• PAYG Instalment for December 2021 for monthly PAYG Instalment payers

January 2022 - Monthly Activity Statements - Final date for lodgment and payment.

Tax obligations that may be payable include:

• GST, Wine Equalisation Tax, and Luxury Car Tax for January 2022;
• PAYG Withholding for January 2022 (Medium Withholders);
• PAYG Instalment for January 2022 for monthly PAYG Instalment payers

Annual GST Return / Annual GST Information Report - Final date for lodgment and payment (if required) if you do not have an Income Tax Obligation.

Quarter Two (Oct - Dec 21) Instalment Notices (Forms R & T) - Final date for payment, and lodgment if varying the instalment amount

Quarter 2 (Oct - Dec 21) Instalment Notices (Forms S & T) - Final date for payment, and lodgment if varying the instalment amount.

Lodgment and payment due date for Self-Preparing Entities that were not due at an earlier date.

• If you don't lodge your previous Financial Year Return on time, your Income Tax Return for the current Financial Year is due by 31 October.

Lodgment and payment due date for Medium-to-Large Companies (taxable and non-taxable) that are new registrants.

• If you don't lodge your previous Financial Year Return on time, your Income Tax Return for the current Financial Year is due by 31 October.

• Lodgment due date for Income Tax Returns for new registrant Trusts unless required earlier
• If you don't lodge your previous Financial Year Return on time, your Income Tax Return for the current Financial Year is due by 31 October.

Lodge & pay Quarter 2 (Oct - Dec 21) Superannuation Guarantee Charge Statement - Quarterly, if you did not pay your contributions on time

• You can choose to offset contributions you paid late to the Fund for each employee against the Superannuation Guarantee Charge for the quarter for these employees
• You cannot claim an Income Tax Deduction for the Superannuation Guarantee Charge.