Key Lodgment Due Dates In 2024/25 Financial Year

 JULY

 21-Jul-2024

• Lodge and pay June 2024 monthly Business Activity Statement (BAS).

• Lodge and pay quarter 4, 2023–24 PAYG instalment activity statement for head companies of consolidated groups.

 28-Jul-2024

• Lodge and pay quarter 4, 2023–24 activity statement if electing to receive and lodge by paper and not an active STP reporter.
• Pay quarter 4, 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 4, 2023–24 to funds by this date.
  

 31-Jul-2024

• Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2023–24.
• Lodge Venture capital deficit tax return for June balancers.
• Lodge Franking account return for 30 June balancers if there is an amount payable.
• Lodge Early stage innovation company report.

 AUGUST

 14-Aug-2024

• Lodge PAYG withholding payment summary annual report for:
  • large withholders whose annual withholding is greater than $1 million
  • payers who have no tax agent or BAS agent involved in preparing the report.

 21-Aug-2024

• Lodge and pay July 2024 monthly Business Activity Statement (BAS).

 25-Aug-2024

• Lodge and pay quarter 4, 2023–24 activity statement if you lodge electronically.

 28-Aug-2024

• Lodge and pay quarter 4, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

• Lodge Taxable payments annual report (TPAR).

 SEPTEMBER

 21-Sep-2024

• Lodge and pay August 2024 monthly business activity statement (BAS).

• 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

 21-Oct-2024

• Lodge and pay September 2024 Business Activity Statement (BAS).
• 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.

 
28-Oct-2024

• 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.
• 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-Oct-2024

• 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 2024 due date.
• Lodge Annual investment income report (AIIR).
• Lodge Departing Australia superannuation payments (DASP) annual report.
• Lodge Franking account tax return when both the:
  • return is a disclosure only (no amount payable)
  • taxpayer is a 30 June balancer.
• Lodge PAYG withholding annual report no ABN withholding (NAT 3448).
• Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413).
• Lodge lost members report for the period 1 January – 30 June 2024.
• Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2024–25.
• Lodge not-for-profit (NFP) self-review return for non-charitable NFP entities with an active Australian business number (ABN) that self-assess as income tax exempt.
• Lodge and pay SMSF who prepare their own annual return or advised by ATO.

 NOVEMBER

 21-Nov-2024

• Lodge and pay October 2024 monthly business activity statement (BAS).

 25-Nov-2024

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

 28-Nov-2024

• Lodge and pay quarter 1, 2024–25 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

 DECEMBER

 01-Dec-2024

• Pay income tax for taxable large and medium taxpayers, companies and super funds. Lodgment 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.
• Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2024.

 21-Dec-2024

• Lodge and pay November 2024 monthly business activity statement (BAS).

 JANUARY

 21-Jan-2025

• 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-Jan-2025

• Make quarter 2, 2024–25 super guarantee contributions to funds by this date.
• Lodge tax return for newly registered large or medium entity.
• Lodge and pay tax return for new registered SMSF.

 31-Jan-2025

• 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

 
21-Feb-2025

• 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-Feb-2025

• Lodge tax return for non-taxable large and medium entities as per the latest year lodged (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.
• Lodge and pay quarter 2, 2024–25 activity statement for all lodgment methods.
• Lodge and pay quarter 2, 2024–25 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

 MARCH

 21-Mar-2025

• Lodge and pay February 2025 monthly business activity statement (BAS).

 31-Mar-2025

• Lodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large and medium taxpayers), unless the return was due earlier.
• Payment for companies and super funds in this category is also due by this date.
• Lodge tax return for the head company of a consolidated group (excluding large and medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier.
• Payment for companies in this category is also due by this date.
• Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large and medium trusts.
• Payment for individuals and trusts in this category is due as advised on their notice of assessment.

 APRIL

 21-Apr-2025

• 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-Apr-2025

• 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.

 30-Apr-2024

• 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

 15-May-2025

• 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.
• Due date for companies and super funds to pay if required.

 21-May-2025

• Lodge and pay April 2025 monthly Business Activity Statement (BAS).
• Lodge and pay Fringe benefits tax annual return if lodging by paper.

 25-May-2025

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

 28-May-2025

• Lodge and pay quarter 3, 2024–25 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

 JUNE

 05-Jun-2025

• Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2025 provided they also pay any liability due by this date.
• Lodge tax return for companies and super funds with a lodgment due date of 15 May 2025 provided both the prior year and current year return will be non-taxable or result in a refund.

 21-Jun-2025

• Lodge and pay May 2025 monthly Business Activity Statement (BAS).

 25-Jun-2025

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

 30-Jun-2025

• Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2024–25 financial year.
• END OF 2025 FINANCIAL YEAR