Important Tax Dates

We’ve compiled a list of important Accounting and Finance dates for the 2025 Financial Year, to help you prepare and stay on top of your accounts.

SEPTEMBER 2024

21 September

• Lodge and pay August 2024 monthly business activity statement.

30 September

• Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent excluding large withholders whose annual withholding is greater than $1 million.
• Lodge Annual TFN withholding report 2024 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

OCTOBER 2024

21 October

• Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
• Lodge and pay quarter 1, 2024–25 PAYG instalment activity statement for head companies of consolidated groups.
• Lodge and pay September 2024 monthly business activity statement.

28 October

• Lodge and pay quarter 1, 2024–25 activity statement if electing to receive and lodge by paper and not an active STP reporter. Pay quarter 1, 2024–25 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.
• Make super guarantee contributions for quarter 1, 2024–25 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 2024.
• Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2023–24 income year.

31 October

• Final date to lodge personal tax return if not using a tax agent.
• Final date to be on a registered tax agent’s client list to get lodgement extension.
• Due date for lodgement of annual returns for new SMSFs – if ATO has advised that first-year return has a 31 October due date

NOVEMBER 2024

21 November

• Lodge and pay October 2024 monthly business activity statement.

25 November

• Lodge and pay quarter 1, 2024–25 activity statement if you lodge electronically.

28 November

• Lodge and pay quarter 1, 2024–25 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 2024

1 December

• Pay income tax for taxable large and medium taxpayers, companies and super funds. Lodgement of return is due 31 January 2025.
• Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large or medium taxpayer in the latest year lodged. Lodgment of return is due 31 January 2025.

21 December

• Lodge and pay November 2024 monthly business activity statement.

JANUARY 2025

21 January

• Lodge and pay quarter 2, 2024–25 PAYG instalment activity statement for head companies of consolidated groups.
• Lodge and pay December 2024 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, 2024–25 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 2025.

31 January

• Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2024–25.
• Lodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.
• Payment for large and medium entities with a 31 January due date is:
  • 1 December 2024 for companies and super funds
  • for trusts, as stated on their notice of assessment.

FEBRUARY 2025

21 February

• Lodge and pay December 2024 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
• Lodge and pay January 2025 monthly business activity statement.

28 February

• Tax lodgement due date for new registrant large or medium entities
• Lodge and pay quarter 2, 2024–25 activity statement for all lodgment methods.
• Pay quarter 2, 2024–25 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
• Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgement obligation. Note: If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return.
• Lodge and pay quarter 2, 2024–25 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 2025

21 March

• Lodge and pay February 2025 monthly business activity statement.

APRIL 2025

21 April

• Lodge and pay quarter 3, 2024–25 PAYG instalment activity statement for head companies of consolidated groups.
• Lodge and pay March 2024 monthly business activity statement.

28 April

• Lodge and pay quarter 3, 2024–25 activity statement if electing to receive and lodge by paper and not an active STP reporter.
• Pay quarter 3, 2024–25 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
• Make super guarantee contributions for quarter 3, 2024–25 to the funds by this date. 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 2025.

30 April

• Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2024–25.
• Lodge lost members report for the period 1 July 2023 to 31 December 2024.

MAY 2025

15 May

• Lodge 2024 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups) and are not eligible for the 5 June concession.
• Payment due date for companies and super funds to pay if required.

21 May

• Lodge and pay April 2025 monthly business activity statement.
• Lodge and pay Fringe benefits tax annual return if lodging by paper.

26 May

• Lodge and pay eligible quarter 3, 2024–25 activity statements if you or your client have elected to receive and lodge electronically.

28 May

• Lodge and pay quarter 3, 2024–25 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 2025

21 June

• Lodge and pay May 2025 monthly business activity statement.

25 June

• Lodge and pay 2025 Fringe benefits tax annual return for tax agents if lodging electronically with a tax agent.

30 June

• Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2024–25 financial year.

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