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.
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.
Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large or medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2024.
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
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 tax returns for new registrant (taxable and non-taxable) large or medium entities (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 tax return for non-taxable head company of a consolidated group, including a new registrant, that has a member who has been deemed a large or medium entity in the latest year lodged.
Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.
Lodge tax return for large or medium new registrant (non-taxable) head company of a consolidated group.
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.
Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see Super lodgment.
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 lodgment 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.
31 March
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 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.
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 May
Lodge and pay April 2025 monthly business activity statement.
Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns.
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
5 June
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.
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 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.
30 June
Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2024–25 financial year.
If any of your clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partner must lodge their 2023–24 tax return by 30 June 2025, regardless of any deferrals in place. For more information see the Services Australia External Link website.
