Key Dates

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.

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.