May 2022

5 May

• PAYE & Employer’s Superannuation Contribution Tax (ESCT) for the 16th of the previous month to the end of that month, for employers deducting > $500,000 pa.

9 May

• GST return and payment due
• Provisional tax instalments due for people and organisations who file GST on a monthly or two-monthly basis, or are not registered for GST
• Provisional tax instalments due for people and organisations who file GST on a six-monthly basis
• Provisional tax instalments due for people and organisations who use the ratio method

20 May

• Employer deduction payment due date for employers who deduct less than $500,000 PAYE and ESCT per year.
• PAYE & ESCT for the previous month for taxpayers deducting < $500,000 pa. 1st to 15th of the current month for employers deducting > $500,000 pa

30 May

• GST return and payment due

31 May

• Quarterly FBT return and payment due
• Annual FBT return and payment due