Key Dates

If you work with a Tax or BAS agent, your filing dates might vary. Reach out to us to discover your specific deadline.

July 2024

Sunday 14th July

• Single Touch Payroll (STP) – end of year finalisations declaration due.
• Superannuation – due date for payment of super guarantee contributions for quarter 4 will be 28th July (1 April – 30 June). We recommend early processing to allow for super clearing house processing.

Sunday 21st July

• Activity Statements - June monthly activity statements – final date for lodgment and payment.

Sunday 28th July

• Activity Statements - Quarter 4 (June Quarter) activity statements – final date for lodgment and payment.
• PAYG instalments – Quarter 4 (June Quarter) instalment notices – final date for payment and, if varying the instalment amount, lodgment.

August 2024

Sunday 11th August

• Activity Statements – Quarter 4 (June Quarter) activity statements lodged electronically – final date for lodgment and payment.

Wednesday 21st August

• Activity Statements – July monthly activity statements – final date for lodgment and payment.

Wednesday 28th August

• Taxable payments annual report due for lodgement for Building and construction industry, cleaning services, courier or road freight services, information technology services, security, investigation or surveillance services.
• Superannuation – Lodge and pay quarter 4 (1 April–30 June) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.

September 2024

Saturday 21st September

• Activity statements – August monthly activity statements – final date for lodgment and payment.

October 2024

Monday 14th October

• Superannuation – due date for payment of super guarantee contributions for quarter 1 will be 28th October (1 July – 30 September). We recommend early processing to allow for super clearing house processing.

Monday 21st October

• Activity statements – September monthly activity statements – final date for lodgment and payment.
• PAYG instalments – Annual PAYG instalment notice – final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.

Monday 28th October

• Activity statements – Quarter 1 (September Quarter) activity statements – final date for lodgment and payment.
• PAYG instalments – Quarter 1 (July–September) instalment notices final date for payment and, if varying the instalment amount, lodgment.

Thursday 31st October

• Income Tax – Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30th June.
• Annual GST return or Annual GST information report – lodgment and payment (if required) is due when the income tax return is due, for those who have an income tax obligation (see above).  

November 2024

Monday 11th November

• Activity statements – Quarter 1 (July–September) activity statements lodged electronically – final date for lodgment and payment.

Thursday 21st November

• Activity statements – October monthly activity statements – final date for lodgment and payment.

Thursday 28th November

• Superannuation – Lodge and pay quarter 1 (1 July–30 September) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.

December 2024

Saturday 21st December

• Activity Statements – November monthly activity statements – final date for lodgment and payment.

January 2025

Thursday 15th January

• Income Tax - Lodge tax return for taxable large and medium entities as per the year lodged (all entities other than individuals), unless required earlier.
• Superannuation – due date for payment of super guarantee contributions for quarter 2 will be 28th January (1 October – 31 December). We recommend early processing to allow for super clearing house processing.

Tuesday 21st January

• Activity Statements - December monthly activity statements - lodge and pay monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

February 2025

Friday 21st February

• Activity Statements - December monthly activity statements - lodge and pay monthly business activity statement  for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

Saturday 22nd February

• Activity Statements – January monthly activity statements – final date for lodgment and payment.

Friday 28th February

• Activity Statements – Quarter 2 (October - December) activity statements for all lodgment methods – final date for lodgment and payment.
• PAYG instalments – Quarter 2 (October - December) instalment notices final date for payment. Lodge the notice only if you vary the instalment amount.
• Income Tax - lodge tax return for non-taxable large and medium entities as per the year lodged (except individuals).
• Income Tax - Lodge tax returns for new registrant (taxable and non-taxable) large or medium entities (except individuals).
• Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.
• SMSF - Lodge and pay Self-managed superannuation fund annual return for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2024 due date at finalisation of a review of the SMSF at registration.
• Superannuation – Lodge and pay quarter 2 (October - December) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.

March 2025

Friday 21st March

• Activity Statements – February monthly activity statements – final date for lodgment and payment.

April 2025

Monday 14th April

• Superannuation – due date for payment of super guarantee contributions for quarter 3 will be 28th April (1 January – 31 March). We recommend early processing to allow for super clearing house processing.

Monday 21st April

• Activity Statements – March monthly activity statements – final date for lodgment and payment.

Monday 28th April

• Activity Statements – Quarter 3 (January–March) activity statements – final date for lodgment and payment.
• PAYG Instalments – Quarter 3 (January–March) instalment notices final date for payment and, if varying the instalment amount, lodgment.

May 2025

Thursday 15th May

• Income Tax - Tax returns for all remaining individuals and trusts not required earlier and not eligible for the 5 June concession (including new registrations).

Wednesday 21st May

• Fringe benefits tax (FBT)- Final date to pay when you prepare your own FBT return. If a tax agent is preparing your FBT return, different dates may apply.
• Activity statements – April monthly activity statements – final date for lodgment and payment.

Monday 26th May

• Activity Statements – Quarter 3 (January–March) activity statements lodged electronically – final date for lodgment and payment

Wednesday 28th May

• Superannuation – Lodge and pay quarter 3 (1 January–31 March) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time. You can choose to offset contributions you’ve paid late to a fund for each employee against the super guarantee charge for the quarter for those employees.

June 2025

Thursday 5th June

• Income Tax - Lodge tax returns due for all entities with a lodgment due date of 15 May 2025 provided they also pay any liability due by this date.
• Superannuation - Super guarantee contributions are recommended to be paid by this date to qualify for a tax deduction in the 2024–25 financial year.

Saturday 21st June

• Activity statements – May monthly activity statements – final date for lodgment and payment.

Wednesday 25th June

• Fringe Benefits tax return – Lodgment and payment due date for tax agents lodging electronically.

Monday 30th June

• End of Financial Year