Small and medium withholders who use a tax agent or BAS agent to prepare this report can lodge by 30 Sep 2020 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only). Employers utilising Single Touch Payroll (STP) are not required to provide an annual report for amounts covered by STP.
14 Aug 2020
Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year to 30 June 2020, if the payers are also required to lodge the PAYG payment summary statement as noted above.
Superannuation funds and RSA providers that are not required to lodge the PAYG payment summary statement must report DASPs in a separate annual report by 31 Oct 2020.
Due date for taxpayers in the following industries to lodge the taxable payments annual report in respect of payments made to contractors providing services to the taxpayer during the year to 30 June 2020:
Building and constructions services
Road freight transport services
Information technology, computer system design and related services
Security and surveillance providers and investigation services
28 Aug 2020
Due date for Government entities to report grants they have paid during the year to 30 June 2020 using the taxable payments annual report.
29 Aug 2020
Due date for life insurance companies to determine the transfer value of complying superannuation assets and segregated exempt assets and to value complying superannuation liabilities and exempt life insurance policy liabilities.