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.
July 2025
21 July
Lodge and pay June 2025 monthly business activity statement.
Lodge and pay quarter 4, 2024–25 PAYG instalment activity statement for head companies of consolidated groups.
28 July
Lodge and pay quarter 4, 2024–25 activity statement if lodging by paper.
Pay quarter 4, 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 4, 2024–25 to funds by this date.
Note: Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 August 2025.
31 July
Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2024–25.
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.
Lodge Community housing provider annual report.
Back to list of due dates
August 2025
14 August
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 August
Lodge and pay July 2024 monthly business activity statement.
25 August
Lodge and pay quarter 4, 2023–24 activity statement if you lodge electronically.
28 August
Lodge and pay quarter 4, 2023–24 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.
Lodge Taxable payments annual report (TPAR).
Note: The TPAR tells us about payments that are made to contractors for providing services. Some government entities also need to report the grants they have paid in a TPAR.
September 2025
21 September
Lodge and pay August 2024 monthly business activity statement.
30 September
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.
Back to list of due dates
October 2025
21 October
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.
Lodge and pay September 2024 monthly business activity statement.
28 October
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.
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.
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 October
Final date to add new clients to your client list to ensure their 2024 tax return is covered by the lodgment program.
Note: The lodgment program is a concession to registered agents. We can ask for documents to be lodged earlier than the lodgment program due dates.
Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2024.
Note:
- This means all prior year returns must be lodged, not just the immediate prior year.
- If all outstanding prior year returns have been lodged by 31 October 2024, the lodgment program due dates will apply to the 2024 tax return.
- SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.
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 tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2024:
- Some prosecuted clients may have a different lodgment due date – refer to the letter you received for the applicable due date.
- Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment.
- Payment (if required) for companies and super funds in this category is due on 1 December 2024.
- SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this 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 from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187). This report advises amounts withheld from payments to foreign residents for:
- interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR)
- royalty payments.
Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for:
- entertainment and sports activities
- construction and related activities
- arranging casino gaming junket activities.
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.
November 2025
21 November
Lodge and pay October 2024 monthly business activity statement.
25 November
Lodge and pay quarter 1, 2024–25 activity statement if you lodge electronically.
28 November
Lodge and pay quarter 1, 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.
December 2025
1 December
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 December
Lodge and pay November 2024 monthly business activity statement.
