Happy 2022, Let look at tax deadlines January 2022. It might be the first thing you want to look at when you come back from holiday.
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 2021 – for companies and super funds
- For trusts – as stated on their notice of assessment.
Note: You cannot request an agent assessed deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year.
- Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large/medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2021.
21 January
- Lodge and pay quarter 2, 2021-22 PAYG instalment activity statement for head companies of consolidated groups.
- Lodge and pay December 2021 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, 2021–22 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 2022.
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, 2021–22.
Other Questions on Tax Deadline January 2022? Need more help?
+61 2 8011 4699
