We’ve compiled a list of important Accounting and Finance dates for the 23/24 Financial Year, to help you prepare and stay on top of your accounts.

SEPTEMBER 2023

21 September

• Lodge and pay August 2023 monthly business activity statement.

OCTOBER 2023

21 October

• Lodge and pay September 2023 monthly business activity statement.

28 October

• Lodge and pay quarter 1, 2023–24 activity statement if electing to receive and lodge by paper and not an active STP reporter. Pay quarter 1, 2023–24 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.
• Make super guarantee contributions for quarter 1, 2023–24 to funds by this date.
  Note: Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 November 2023.

31 October

• Lodge and pay Self-managed superannuation fund annual return for (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first-year return has a 31 October 2023 due date.

NOVEMBER 2023

21 November

• Lodge and pay October 2023 monthly business activity statement.

25 November

• Lodge and pay quarter 1, 2023–24 activity statement if you lodge electronically.

28 November

• Lodge and pay quarter 1, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.
  Note: Employers lodging a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

DECEMBER 2023

21 December

• Lodge and pay November 2023 monthly business activity statement.

JANUARY 2024

21 January

• Lodge and pay December 2023 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

28 January

• Make quarter 2, 2023–24 super guarantee contributions to funds by this date.
  Note: Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 February 2024.

FEBUARY 2024

21 February

• Lodge and pay December 2023 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
• Lodge and pay January 2024 monthly business activity statement.

28 February

• 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 2023 due date at finalisation of a review of the SMSF at registration.
  Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see Super lodgment.

• Lodge and pay quarter 2, 2023–24 activity statement for all lodgment methods.

• Pay quarter 2, 2023–24 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

• Lodge and pay quarter 2, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.
  Note: Employers lodging a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

MARCH 2024

21 March

• Lodge and pay February 2024 monthly business activity statement.

APRIL 2024

21 April

• Lodge and pay March 2023 monthly business activity statement.

28 April

• Lodge and pay quarter 3, 2023–24 activity statement if electing to receive and lodge by paper and not an active STP reporter.
  Note: Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 May 2024.

MAY 2024

21 May

• Lodge and pay April 2024 monthly business activity statement.
• Final date to add new FBT clients to Tax Agent’s list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns.

• Lodge and pay Fringe benefits tax annual return if lodging by paper.

26 May

• Lodge and pay eligible quarter 3, 2023–24 activity statements if you have elected to receive and lodge electronically.

28 May

• Lodge and pay quarter 3, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.
  Note: Employers who lodge a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

JUNE 2024

21 June

• Lodge and pay May 2024 monthly business activity statement.

25 June

• Lodge and pay 2024 Fringe benefits tax annual return for tax agents if lodging electronically.

30 June

• Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2023–24 financial year.

• If any clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partners must lodge their 2022–23 tax return by 30 June 2024, regardless of any deferrals in place. For more information see the Services AustraliaExternal Link website.

Need some help?

Contact Us

Whether you’re a business owner looking for some advice, or if you’re an individual seeking help with your tax return, please complete our contact form, and a member of our team will get in touch. 

Free ‘Discovery Call’ for Business Owners

If you’re new to Lemonade Beach and would like to book a free discovery call for your business, you can now easily book a time slot online here. The aim of this call is to get to know each other a little better and to better understand how we can add value to your business.