Key lodgment and payment dates for business for May.
12 May
Activity statements
- refer to the two week lodgment concession for information on your eligibility for this later due date.Quarter 3 (January–March) activity statements lodged electronically – final date for lodgment and payment
21 May
Fringe benefits tax (FBT)
- Lodgment due date for your FBT return. For 2021, if you prepare your own return you can lodge by 25 June without incurring late lodgement penalties.
- Final date to pay when you prepare your own FBT return.
- If your tax agent is preparing your FBT return, different dates may apply.
Activity statements
- April monthly activity statements – final date for lodgment and payment.
28 May
Superannuation
- Lodge and pay quarter 3 (1 January–31 March) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.
- You can choose to offset contributions you’ve paid late to a fund for each employee against the super guarantee charge for the quarter for those employees.
- You cannot claim an income tax deduction for the super guarantee charge.