June 2022

  • 30/6/2022 Super guarantee contributions or personal contributions (pre-tax) must be paid by this date to qualify for a tax deduction in the 2021–22 financial year.
  • 25/6/2022 Lodge and pay 2022 Fringe benefits tax annual return for tax agents if lodging electronically.
  • 21/6/2021 May 2022 monthly IAS due
  • 7/6/2021 May 2022 monthly payroll tax due
  • 5/6/2022 Lodge 2021 tax returns for all entities that are eligible for the 5 June concession.

May 2022

  • 28/5/2021 Superannuation Guarantee Charge Statement – Mar 2022 quarter

You need to lodge and pay the SGC statement if your March quarter super wasn’t paid on time. Note: The super guarantee charge is not tax-deductible.

Use the ATO’s Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

  • 26/5/2022 Mar 2022 quarterly BAS due
  • 21/5/2021 Apr 2022 monthly IAS due
  • 15/5/2022 Lodge 2021 tax returns for all entities that did not have to lodge earlier, and are not eligible for the 5 June concession.
  • 7/5/2021 Apr 2022 monthly payroll tax due

April 2022

  • 28/4/2022 Mar 2022 quarter super guarantee contribution due

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 by 28 May 2022.

  • 21/4/2021 Mar 2022 monthly IAS due
  • 7/4/2021 Mar 2022 monthly payroll tax due

March 2022

  • 21/3/2021 Feb 2022 monthly IAS due
  • 7/3/2021 Feb 2022 monthly payroll tax due

February 2022

  • 28/2/2021 Superannuation Guarantee Charge Statement – Dec 2021 quarter

You need to lodge and pay the SGC statement if your December quarter super wasn’t paid on time. Note: The super guarantee charge is not tax-deductible.

Use the ATO’s Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

  • 28/2/2022 Dec 2021 quarterly BAS due
  • 21/2/2021 Jan 2022 monthly IAS due
  • 7/2/2021 Jan 2022 monthly payroll tax due

January 2022

  • 28/1/2022 Dec 2021 quarter super guarantee contribution due

Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly by 28 February 2022.

  • 21/1/2022 Dec 2021 monthly IAS due
  • 7/1/2022 Dec 2021 monthly payroll tax due

December 2021

  • 21/12/2021 Nov 2021 monthly IAS due
  • 7/12/2021 Nov 2021 monthly payroll tax due

November 2021

  • 28/11/2021 Superannuation Guarantee Charge Statement – Sept 2021 quarter

You need to lodge and pay the SGC statement if your September quarter super wasn’t paid on time. Note: The super guarantee charge is not tax deductible.

Use the ATO’s Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

  • 25/11/2021 Sept 2021 quarterly BAS due
  • 22/11/2021 Oct 2021 monthly IAS due
  • 7/11/2021 Oct 2021 monthly payroll tax due

October 2021

  • 28/10/2021 Sept 2021 quarter super guarantee contribution due
  • 21/10/2021 Sept 2021 monthly IAS due
  • 7/10/2021 Sept 2021 monthly payroll tax due

September 2021

  • 30/9/2021 2020-21 PAYG Withholding Payment Summary Annual Report due if lodging by your BAS agent or tax agent
  • 21/9/2021 Aug 2021 monthly IAS due
  • 7/9/2021 Aug 2021 monthly payroll tax due

August 2021

  • 28/8/2021 Superannuation Guarantee Charge Statement – Jun 2021 quarter
  • 28/8/2021 2020-21 Taxable Payments Annual Report (TPAR) due
  • 25/8/2021 Jun 2021 quarterly BAS due
  • 21/8/2021 Jul 2021 monthly IAS due
  • 14/8/2021 2020-21 PAYG Withholding Payment Summary Annual Report due if lodging by yourself
  • 7/8/2021 Jul 2021 monthly payroll tax due

July 2021

  • 28/7/2021 Jun 2021 quarter super guarantee contribution due
  • 21/7/2021 Jun 2021 monthly IAS due
  • 7/7/2021 2020-21 annual payroll tax reconciliation due