Key Due Dates - November 2021

This is a friendly reminder of the upcoming key due dates for small-to-medium sized business in November 2021

Director ID Requirements

From 1 November 2021, Directors of all types of companies will be required to register with ASIC and gain a unique 'Director Identification Number' (Director ID) identifier.

A Director ID will be required by law for current and newly appointed Directors, verifying their identity and is to be held indefinitely.

Please note, between 1 November 2021 - 4 April 2022, you will have within 28 days of your appointment to register for the identifier, with your application being completed individually.

Once you have registered and received your Director ID, it is important you notify your accountant (or contact the AGR team) - who will ensure your identification number is appropriately attached with your company and who can lodge a From 484 on your behalf. Failure to notify and lodge the form within the highlighted 28 day period, will result in late lodgment penalties from ASIC. 

For more information, access our recent Insights article summarising key details of the timeframes and the application process (here).

To submit your application to the ABRS, follow the link: https://www.abrs.gov.au/director-identification-number

 

Key Due Dates - Calendar: November 2021

22 November 2021
Category Description
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 November 2021
Category Description
Activity Statements

Due date to lodge and pay Quarterly - Activity Statements for the September 2021 Quarter (if lodged electronically through a Tax Agent or BAS, or the entity is an active STP reporter).

Tax obligations that may be payable include:

  • GST, Wine Equalisation Tax, and Luxury Car Tax for 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 October 2021 if lodged on paper and not an active STP reporter.

 

29 November 2021
Category Description
Superannuation

Due date for employers who failed to pay the minimum Superannuation Guarantee Contributions by 28 October 2021 to pay the Superannuation Guarantee Charge (SGC) and lodge a 'Superannuation Guarantee Charge Statement - Quarterly'.

The SGC is not tax deductible.


For More Information 

For more information or assistance in these matters, please contact the Archer Gowland Redshaw office to speak with our team of advisers on (07) 3002 2699.

 

** Please note, the above dates have been amended where they fall on a weekend or public holiday.

Aisha Thomas

Written by Aisha Thomas

Aisha is a fully-qualified Business Services Manager, with over 12 years’ experience working within the Accounting industry. In her role with Archer Gowland Redshaw, Aisha specialises in providing tailored accounting, taxation, and strategic business advice to SMEs and high-net wealth individuals – helping clients to achieve their best financial and business outcomes.