PUBLIC PRACTICE

Key dates and information for public practitioners

Become a public practitioner

Keeping track of key deadlines is vital. This handy list of key dates and requirements for Australia and New Zealand will be updated each month.

Australian Taxation Office (ATO)

Monday 21 September

Lodge and pay August 2020 monthly business activity statement.

Wednesday 30 September

Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent.

Lodge Annual TFN withholding report 2020 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.


Source: Australian Taxation Office


Tax Practitioners Board (TPB)

Registered tax agents, tax (financial) advisers and BAS agents

Your annual declaration is due before the anniversary of your registration expiry date. It is due each year, except in the year you renew your registration. To check your registration expiry date, visit the TPB Register.

The TPB will send you an email to inform you when your annual declaration is due. It's important that you keep your contact details up-to-date, including your email address.


Source: Tax Practitioners Board


ASIC

SMSF auditor

  • Must lodge annual declaration within 30 days of their registration anniversary date via the ASIC Regulatory Portal
  • It is your responsibility to ensure that you lodge your annual statement before the due date. ASIC will no longer send you an email to advise when your annual statement is ready to complete

Source: ASIC – Regulatory portal


 

Registered company auditors

  • Registered company auditors and audit companies must lodge an annual statement within one month of the anniversary of their registration

Source: ASIC – Auditors


New Zealand Inland Revenue

Saturday 5 September

Employer deductions payment due for 16 to 31 August if you deduct more than $500,000 PAYE and ECST per year.

Sunday 20 September

Employer deductions payment due for 1 to 15 September if you deduct more than $500,000 PAYE and ECST per year.

Sunday 20 September

Employer deductions payment due for August if you deduct less than $500,000 PAYE and ESCT per year.

Monday 28 September

Your GST return and payment is due for the taxable period ending 31 August.


Source: New Zealand Inland Revenue