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)

Sunday 21 February

Lodge and pay January 2021 monthly business activity statement.

Sunday 28 February

Lodge and pay quarter 2, 2020–21 activity statement for all lodgment methods.

Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation.

Lodge tax return for non-taxable large/medium entities as per the latest year lodged (except individuals).


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

Friday 4 February

Employer deductions payment due for 16 to 31 January for large employers.

Friday 19 February

Employer deductions payment due for January for small to medium employers

Employer deductions payment due for 1 to 15 February for large employers

Saturday 27 February

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

Provisional tax payments are due if you have a March balance date and use the ratio option.


Source: New Zealand Inland Revenue