ATO National Tax Equivalent Regime
ATTACHMENT 8
| [Archived: NTER Lodgment Circulars 2005-06, 2006-07, 2007-08 & 2008-09 archived by April 2014 (Version 9). For the wording of these NTER Lodgment Circulars, see February 2012 (
Version 8
).]
[Archived: NTER Lodgment Circulars 2009-10, 2010-11, 2011-12, 2012-13 archived by April 2016 (Version 10). For the wording of these NTER Lodgment Circulars, see April 2014 ( Version 9 ).] [Archived: NTER Lodgment Circulars 2013-14, 2014-15, 2015-16 archived by October 2019 (Version 11). For the wording of these NTER Lodgment Circulars, see April 2016 ( Version 10 ).] [Archived: NTER Lodgment Circular 2019-20 archived by January 2022 (Version 12). For the wording of this NTER Lodgment Circular, see October 2019 ( Version 11 ).] |
National Tax Equivalent Regime
Lodgment Circular 2021-22
This is the annual NTER Lodgment Circular referred to at paragraphs 57 and 60A of the NTER Manual . This circular outlines the due dates that apply to all NTER entities for:
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- the reporting & payment of quarterly PAYG instalments for the NTER instalment quarters ending 30 September 2021 to 30 June 2022 (inclusive);
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- the reporting & payment of monthly PAYG instalments for the NTER instalment months ending 31 July 2021 to 30 June 2022 (inclusive);
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- the lodgment of annual returns for the NTER income year ended 30 June 2021; and
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- the payment of balancing payments of tax equivalent liability for the NTER income year ended 30 June 2021.
The due dates outlined in this circular for NTER entities take precedence over the Commissioner's Lodgment Program 2021-22 for registered agents.
1. PAYG instalments
1.1 Quarterly instalments:
The reporting and payment due dates for quarterly PAYG instalments (even if it is a nil amount) that apply to all NTER entities are as follows:
| Instalment quarter ending | Due date for reporting & payment |
|---|---|
| 30 September 2021 (Quarter 1, 2021-22) | 21 October 2021 |
| 31 December 2021 (Quarter 2, 2021-22) | 21 January 2022 |
| 31 March 2022 (Quarter 3, 2021-22) | 21 April 2022 |
| 30 June 2022 (Quarter 4, 2021-22) | 21 July 2022 |
1.2 Monthly instalments:
The reporting & payment due dates for monthly PAYG instalments (unless it is a nil amount worked out using a nil rate given by the Commissioner) that apply to all affected NTER entities are as follows:
| Instalment month ending | Due date for reporting & payment |
|---|---|
| 31 July 2021 (Month 1, 2021-22) | 21 August 2021* |
| 31 August 2021 (Month 2, 2021-22) | 21 September 2021 |
| 30 September 2021 (Month 3, 2021-22) | 21 October 2021 |
| 31 October 2021 (Month 4, 2021-22) | 21 November 2021* |
| 30 November 2021 (Month 5, 2021-22) | 21 December 2021 |
| 31 December 2021 (Month 6, 2021-22) | 21 January 2022 |
| 31 January 2022 (Month 7, 2021-22) | 21 February 2022 |
| 28 February 2022 (Month 8, 2021-22) | 21 March 2022 |
| 31 March 2022 (Month 9, 2021-22) | 21 April 2022 |
| 30 April 2022 (Month 10, 2021-22) | 21 May 2022* |
| 31 May 2022 (Month 11, 2021-22) | 21 June 2022 |
| 30 June 2022 (Month 12, 2021-22) | 21 July 2022 |
| (*As this day is a Saturday or Sunday, reporting & payment can be made on the next business day without penalty.) | |
2. NTER annual returns for the income year ended 30 June 2021
Note that no NTER entities are required to lodge a Reportable tax position schedule 2021.
2.1 NTER entities, other than head companies of an NTER tax consolidated group:
The lodgment and payment due dates for 2021 annual returns that apply to NTER entities (other than head companies of an NTER tax consolidated group) are as follows:
| Due date for lodgment | Due date for payment | Description |
|---|---|---|
| 15 January 2022* | 1 December 2021 | Entities whose 2020 annual return was taxable. |
| 28 February 2022 | 28 February 2022 | Entities whose 2020 annual return was non-taxable. |
| 28 February 2022 | 28 February 2022 | New registrants whose 2021 annual return will be taxable or non-taxable. |
| (*As this day is a Saturday or Sunday, reporting & payment can be made on the next business day without penalty.) | ||
Note that NTER entities that were subsidiary members of an NTER tax consolidated group for the full income year should not have an obligation to lodge a 2021 annual return.
2.2 NTER entities that are head companies of an NTER tax consolidated group:
The lodgment and payment due dates for 2021 annual returns that apply to NTER entities that are head companies of an NTER tax consolidated group are as follows:
| Due date for lodgment | Due date for payment | Description |
|---|---|---|
| 15 January 2022* | 1 December 2021 | Head companies (including new registrants) whose 2021 annual return will be taxable. |
| 28 February 2022 | Not applicable | Head companies (including new registrants) whose 2021 annual return will be non-taxable. |
| (*As this day is a Saturday or Sunday, reporting & payment can be made on the next business day without penalty.) | ||
Chris Jordan
NTER Administrator
Commissioner of Taxation
July 2021