Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2022 quarter.

Due date to pay annual PAYG instalment notice for the year to 30 June 2022.

Due date to lodge the instalment notice if varying the instalment amount or using the rate method to calculate the instalment. If you have already lodged your income tax return, you should not vary your annual PAYG instalment.

Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for September 2022. Tax obligations that may be payable include:

• GST, wine equalisation tax and luxury car tax for September 2022.
• PAYG withholding:
  • for September 2022 (medium withholders).
  • for the September 2022 quarter (small withholders).
• PAYG instalment:
  • for September 2022 for monthly PAYG instalment payers.
  • for the September 2022 quarter for quarterly PAYG instalment payers (1st quarter of the 2022/23 income year).
• FBT instalment for the September 2022 quarter (2nd quarter of the 2023 FBT year).

An entity is generally a “deferred BAS payer” for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies to these entities (28 Oct 2022, or 25 Nov 2022 if lodged electronically through an agent or the entity is an active STP reporter).

Final date to change GST payment option for 2022 (from actual to instalments, or vice versa).

Final date for eligible quarterly GST payers to elect to report GST annually for 2022/23.

Due date for trustees of closely held trusts to lodge and pay annual activity statements for the year to 30 June 2022, for amounts withheld from payments to beneficiaries.

Final date for eligible quarterly GST payers to elect to report GST annually for 2022/23.

Due date for investment bodies to lodge quarterly TFN/ABN reports for the September 2022 quarter for new TFN/ABN quotations by investors.

Due date for employers to pay superannuation guarantee contributions for the September 2022 quarter.

Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 Nov 2022. The SGC is not tax deductible.

Final date to change PAYG instalment option for 2022/23 (from rate method to GDP-adjusted instalment, or vice versa).

Final date for eligible quarterly PAYG instalment payers to elect to pay an annual PAYG instalment for 2022/23.

Due date for the following entities to lodge the Annual investment income report (AIIR) for the year to 30 June 2022:

• Investment bodies with 10 or more investments accepted.
• Investment bodies with less than 10 investments accepted, where TFN withholding has occurred.

If there is no requirement to lodge the AIIR, investment bodies that are companies may still be required to lodge a Dividend and interest schedule with their 2021/22 income tax returns.

Due date for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment date of 31 October to lodge 2021/22 income tax returns. Payment (if required) for companies and superannuation funds in this category is due by 1 December 2022.

Final date for new clients to appoint a tax agent for the year to 30 June 2022. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.

Due date for self-managed superannuation funds to lodge (and pay) the Self-managed Superannuation Fund Annual Return for (taxable and non-taxable) new registrant funds where the ATO has advised that the return must be lodged by this date.

Due date for entities who pay or report GST annually, and who are required to lodge income tax returns by 31 October, to lodge the Annual GST return or Annual GST information report for the year to 30 June 2022.

Due date for entities subject to PAYG withholding to lodge the following annual reports for the year to 30 June 2022:

• PAYG withholding where ABN not quoted – annual report.
• PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report.
• PAYG withholding annual report – payments to foreign residents.
• PAYG withholding annual report – natural resource payments to foreign residents (to be lodged as a letter).

Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to advise the ATO of lost members using the Member Account Attribution Service for the half-year to 30 June 2022.

Due date to lodge 2021/22 individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents.

Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year to 30 June 2022, if the payers were not required to lodge the PAYG payment summary statement for the year.

Due date for all entities with one or more prior year returns outstanding to lodge 2021/22 income tax returns. Payment (if required) for companies and superannuation funds in this category is due by 1 December 2022.

If all outstanding prior year returns are lodged by this date, concessional due dates for 2021/22 returns lodged by tax agents will apply.

Due date for closely held trusts to lodge quarterly TFN reports for the September 2022 quarter for TFNs quoted to a trustee by beneficiaries.

Due date to lodge the Franking Account Tax return where the return is disclosure only (no amount payable) and the taxpayer’s franking year ends on 30 June 2022.