ATO Lodgement requirements
Below is a table of ATO lodgement dates from 1 April to 31 August 2020.
Date | Lodgement Obligation | Announced Payment Concessions triggered by Lodgement |
7 April 2020 | March 2020 Monthly NSW Payroll Tax | Payment of tax is waived for March, April and May automatically |
21 April 2020 | March 2020 Monthly BAS/IAS | From $10k to $50k will be automatically paid to your ATO Integrated Client Account from 28 April 2020 if you were registered for PAYG Withholding and an active business prior to 12 March 2020 (phase 1)
PAYGI can be varied to NIL & a refund claimed for PAYGI paid for September & December 2019 |
28 April 2020 | March 2020 Quarterly BAS & PAYG Instalments (lodged personally) | From $10k to $50k will be automatically paid to your ATO Integrated Client Account from 28 April 2020 if you were registered for PAYG Withholding and an active business prior to 12 March 2020 (phase 1)
PAYGI can be varied to NIL & a refund claimed for PAYGI paid for September & December 2019 quarters |
7 May 2020 | April 2020 Monthly NSW Payroll Tax | Payment of tax is waived for March, April and May automatically |
11 May 2020 | March 2020 Quarterly BAS (lodged personally via portal) | From $10k to $50k will be automatically paid to your ATO Integrated Client Account from 28 April 2020 if you were registered for PAYG Withholding and an active business prior to 12 March 2020 (phase 1)
PAYGI can be varied to NIL & a refund claimed for PAYGI paid for September & December 2019 quarters |
15 May 2020 | 2020 Tax Returns (lodged via agent) | N/a |
21 May 2020 | April 2020 Monthly BAS/IAS | From Nil to $50k will be automatically paid to your ATO Integrated Client Account if you were registered for PAYG Withholding and an active business prior to 12 March 2020 (phase 1) |
26 May 2020 | March 2020 Quarterly BAS (lodged via agent) | From $10k to $50k will be automatically paid to your ATO Integrated Client Account from 28 April 2020 if you were registered for PAYG Withholding and an active business prior to 12 March 2020 (phase 1) |
28 May 2020 | 2020 FBT Return payment due (prior to lodgement due date) | N/a |
28 May 2020 | March 2020 Quarterly Superannuation Guarantee | N/a |
5 June 2020 | 2020 Individual and Trust Tax Returns if any tax liability is paid by this date (lodged via agent) | N/a |
7 June 2020 | May 2020 Monthly NSW Payroll Tax | Payment of tax is waived for March, April and May automatically |
21 June 2020 | May 2020 Monthly BAS/IAS | From Nil to $50k will be automatically paid to your ATO Integrated Client Account if you were registered for PAYG Withholding and an active business prior to 12 March 2020 (phase 1) |
30 June 2020 | 2020 Annual Trust Distribution Resolutions to be adopted | N/a |
21 July 2020 | June 2020 Monthly BAS/IAS | From Nil to $50k will be automatically paid to your ATO Integrated Client Account if you were registered for PAYG Withholding and an active business prior to 12 March 2020 (phase 1)
25% of the $10k to $50k received for the March – June 2020 period (phase 1) will be automatically paid to your ATO Integrated Client Account (phase 2) |
25 July 2020 | 2020 FBT Returns (lodged via agent) | N/a |
28 July 2020 | June 2020 Quarterly BAS & PAYG Instalments (lodged personally) | From Nil to $50k will be automatically paid to your ATO Integrated Client Account if you were registered for PAYG Withholding and an active business prior to 12 March 2020 (phase 1)
25% of the $10k to $50k received for the March – June 2020 period (phase 1) will be automatically paid to your ATO Integrated Client Account (phase 2) |
28 July 2020 | 2020 Annual NSW Payroll Tax Reconciliation | Liability will be automatically reduced by 25% whenyou lodge |
31 July 2020 | Trust TFN Report for New Beneficiaries in 2020 year | N/a |
7 August 2020 | July 2020 Monthly NSW Payroll Tax | N/a |
11 August 2020 | June 2020 Quarterly BAS (lodged personally via portal) | From $10k to $50k will be automatically paid to your ATO Integrated Client Account from 28 April 2020 if you were registered for PAYG Withholding and an active business prior to 12 March 2020 (phase 1)
50% of the $10k to $50k received for the March – June 2020 period(phase 1) will be automatically paid to your ATO Integrated Client Account (phase 2)
PAYGI can be varied to NIL & a refund claimed for PAYGI paid for September & December 2019 quarters |
21 August 2020 | July 2020 Monthly BAS/IAS | 25% of the $10k to $50k received for the March – June 2020 period will be automatically paid to your ATO Integrated Client Account (phase 2) |
25 August 2020 | June 2020 Quarterly BAS (lodged via agent) | From $10k to $50k will be automatically paid to your ATO Integrated Client Account from 28 April 2020 if you were registered for PAYG Withholding and an active business prior to 12 March 2020 (phase 1)
50% of the $10k to $50k received for the March – June 2020 period(phase 1) will be automatically paid to your ATO Integrated Client Account (phase 2)
PAYGI can be varied to NIL & a refund claimed for PAYGI paid for September & December 2019 quarters |
28 August 2020 | 2020 Taxable payments annual report | N/a |
28 August 2020 | June 2020 Quarterly Superannuation Guarantee | N/a |
