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.

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.

18 December

• Lemonade Beach office closes for Christmas at close of business

21 December

• Lodge and pay November 2024 monthly business activity statement.

JANUARY 2025

13 January

• Lemonade Beach office reopens for the year

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.

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.