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1 December

Pay income tax for taxable large/medium taxpayers, companies and super funds. Lodgment of return is due 15 January 2021.

Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large/medium taxpayer in the latest year lodged. Lodgment of return is due 15 January 2021.

Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2020.

21 December

Lodge and pay November 2020 monthly business activity statement.

15 January

Lodge tax return for taxable large/medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.

Payment for large/medium entities with a 15 January due date is:

  • 1 December 2020 – for companies and super funds
  • For trusts – as stated on their notice of assessment.

21 January

Lodge and pay quarter 2, 2020–21 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay December 2020 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

28 January

Make quarter 2, 2020–21 super guarantee contributions to funds by this date.

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 (NAT 9599) by 28 February 2021.

Note: The super guarantee charge is not tax deductible.

31 January

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2020–21.

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