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July 2024 ATO Deadlines
14 JulyEmployers reporting through Single Touch Payroll (STP) need to make a finalisation declaration by 14 July each year.21 JulyLodge and pay June 2024 monthly business activity statement.28 JulySUPER DUE - Make super guarantee contributions for June 2024 quarter to funds by this date.

14 JulyEmployers reporting through Single Touch Payroll (STP) need to make a finalisation declaration by 14 July each year.

21 JulyLodge and pay June 2024 monthly business activity statement.

28 JulySUPER DUE - Make super guarantee contributions for June 2024 quarter to funds by this date.

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August 2024 ATO Deadlines
21 AugustLodge and pay July 2024 monthly business activity statement.25 AugustLodge and pay June 2024 quarterly activity statement if you lodge electronically.28 AugustLodge and pay June 2024 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.28 AugustTaxable Payments Annual Report (TPAR) due by this date to report payments to Contractors which can include subcontractors, consultants and independent contractors. They can operate as sole traders (individuals), companies, partnerships or trusts. This applies to clients who operate in: ● Building and Construction ● Cleaning ● Courier & Freight ● Information Technology ● Security, Investigation and Surveillance

21 AugustLodge and pay July 2024 monthly business activity statement.

25 AugustLodge and pay June 2024 quarterly activity statement if you lodge electronically.

28 AugustLodge and pay June 2024 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

28 AugustTaxable Payments Annual Report (TPAR) due by this date to report payments to Contractors which can include subcontractors, consultants and independent contractors. They can operate as sole traders (individuals), companies, partnerships or trusts. This applies to clients who operate in:
● Building and Construction
● Cleaning
● Courier & Freight
● Information Technology
● Security, Investigation and Surveillance

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September 2024 ATO Deadlines
21 SeptemberLodge and pay August 2024 monthly business activity statement.

21 SeptemberLodge and pay August 2024 monthly business activity statement.

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October 2024 ATO Deadlines
21 OctoberLodge and pay September 2024 monthly business activity statement.28 OctoberSUPER DUE - Make super guarantee contributions for September 2024 quarter 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 2024.31 OctoberFOR ALL 2023 LATE LODGERS - Lodge income tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2024.

21 OctoberLodge and pay September 2024 monthly business activity statement.

28 OctoberSUPER DUE - Make super guarantee contributions for September 2024 quarter 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.

31 OctoberFOR ALL 2023 LATE LODGERS - Lodge income tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2024.

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November 2024 ATO Deadlines
21 NovemberLodge and pay October 2024 monthly business activity statement.25 NovemberLodge and pay September 2024 quarterly activity statement if you lodge electronically.28 NovemberLodge and pay quarter 1, 2024–25 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

21 NovemberLodge and pay October 2024 monthly business activity statement.

25 NovemberLodge and pay September 2024 quarterly activity statement if you lodge electronically.

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

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December 2024 ATO Deadlines
1 DecemberPay income tax for companies and super funds when lodgment of the tax return was due 31 October 2024.21 DecemberLodge and pay November 2024 monthly business activity statement.

1 DecemberPay income tax for companies and super funds when lodgment of the tax return was due 31 October 2024.

21 DecemberLodge and pay November 2024 monthly business activity statement.

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January 2025 ATO Deadlines
28 JanuarySUPER DUE - Make December 2024 quarter 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 JanuaryLodge 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. Note: You cannot assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year. If you request a lodgment deferral, it will be escalated for manual assessment as an ATO assessed deferral.

28 JanuarySUPER DUE - Make December 2024 quarter 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 JanuaryLodge 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.

Note: You cannot assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year. If you request a lodgment deferral, it will be escalated for manual assessment as an ATO assessed deferral.

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February 2025 ATO Deadlines
21 FebruaryLodge 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 FebruaryLodge and pay December 2024 quarterly activity statement for all lodgement methods. 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. 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

21 FebruaryLodge 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 FebruaryLodge and pay December 2024 quarterly activity statement for all lodgement methods.
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.
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

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March 2025 ATO Deadlines
21 MarchLodge and pay February 2025 monthly business activity statement.31 MarchLodge 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.

21 MarchLodge and pay February 2025 monthly business activity statement.

31 MarchLodge 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.

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April 2025 ATO Deadlines
21 AprilLodge and pay March 2025 monthly business activity statement.28 AprilSUPER DUE - Make super guarantee contributions for March 2025 quarter to the funds by this date or pay & lodge super guarantee charge by 28 May 2025.

21 AprilLodge and pay March 2025 monthly business activity statement.

28 AprilSUPER DUE - Make super guarantee contributions for March 2025 quarter to the funds by this date or pay & lodge super guarantee charge by 28 May 2025.

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May 2025 ATO Deadlines
15 MayLodge 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. Note: Individuals and trusts in this category pay as advised on their notice of assessment. 21 MayLodge and pay April 2025 monthly business activity statement.26 MayLodge and pay eligible March 2025 quarter activity statements if you or your client have elected to receive and lodge electronically.28 MayLodge and pay March 2025 quarter Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

15 MayLodge 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. Note: Individuals and trusts in this category pay as advised on their notice of assessment.

21 MayLodge and pay April 2025 monthly business activity statement.

26 MayLodge and pay eligible March 2025 quarter activity statements if you or your client have elected to receive and lodge electronically.

28 MayLodge and pay March 2025 quarter Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

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June 2025 ATO Deadlines
5 JuneLodge 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. Note: ● This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date. ● Large and medium taxpayers and head companies of consolidated groups are excluded from this concession. 21 JuneLodge and pay May 2025 monthly business activity statement.25 JuneLodge and pay 2025 Fringe benefits tax annual return for tax agents if lodging electronically.30 JuneSuper guarantee contributions must be paid by this date to qualify for a tax deduction in the 2024–25 financial year.

5 JuneLodge 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.
Note:
● This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.
● Large and medium taxpayers and head companies of consolidated groups are excluded from this concession.

21 JuneLodge and pay May 2025 monthly business activity statement.

25 JuneLodge and pay 2025 Fringe benefits tax annual return for tax agents if lodging electronically.

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

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