June Key Dates 2022
Key Dates - June 2022
Income tax returns
Due date for all entities otherwise required to lodge on 15 May 2022 (excluding large/medium entities and head companies of consolidated groups) to lodge 2020/21 income tax returns, where both of the following criteria are met:
non-taxable or refund for the latest year lodged, and
non-taxable or refund for 2020/21.
5 Jun 2022
Income tax returns
Due date for individuals and trusts otherwise required to lodge on 15 May 2022 to lodge 2020/21 income tax returns, provided they also pay any liability due by this date.
* Note that this is not a lodgement due date, but a concessional arrangement where the taxpayer will not have to pay failure to lodge on time (FTL) penalties if the taxpayer lodges and pays by this date.
21 Jun 2022
Activity statements
Due date to lodge and pay monthly activity statements for May 2022. Tax obligations that may be payable include:
GST, wine equalisation tax and luxury car tax for May 2022.
PAYG withholding for May 2022 (medium withholders).
PAYG instalment for May 2022 for monthly PAYG instalment payers.
25 Jun 2022
FBT returns
Due date to lodge fringe benefits tax returns for the FBT year to 31 March 2022 (if lodged electronically through a tax agent).
The due date to lodge is 21 May 2022 if lodged without an agent or on paper (regardless of whether an agent is used).
The due date to pay fringe benefits tax (if required) is 21 May 2022 if lodged without an agent or on paper and 25th June 2022 where lodged electronically by an agent.
30 Jun 2022
Child Care Subsidy Family Tax Benefit
Due date for recipients of Child Care Subsidy and Family Tax Benefits from Services Australia (and their partners) to lodge 2020/21 tax returns, regardless of any deferrals granted.
30 Jun 2022
End of financial year
End of the 2021/22 income year.
30 Jun 2022
Superannuation
Superannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2021/22 income year.