Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for September 2020. Tax obligations that may be payable include:
- GST, wine equalisation tax and luxury car tax for September 2020.
- PAYG withholding:
- for September 2020 (medium withholders).
- for the September 2020 quarter (small withholders).
- PAYG instalment:
- for September 2020 for monthly PAYG instalment payers.
- for the September 2020 quarter for quarterly PAYG instalment payers (1st quarter of the 2020/21 income year).
- FBT instalment for the September 2020 quarter (2nd quarter of the 2021 FBT year).
An entity is generally a “deferred BAS payer” for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies to these entities (28 Oct 2020, or 25 Nov 2020 if lodged electronically through an agent).