21 January

IAS due

28 January

Super Guarantee Contributions due

In order to be eligible for a tax deduction for superannuation paid on time, the monies must be cleared in accounts. Please pay earlier than this date

31 January

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2023–24.

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 2023 – for companies and super funds

for trusts – as stated on their notice of assessment.

21 February

Lodge and pay December 2023 monthly Business Activity Statement

Lodge and pay January 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 2023 due date at finalisation of a review of the SMSF at registration.

21 March

Lodge and pay February 2024 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.

21 April

Lodge and pay quarter 3, 2023–24 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay March 2023 monthly Business Activity Statement

28 April

Lodge and pay quarter 3, 2023–24 activity statement if electing to receive and lodge by paper and not an active STP reporter.

Pay quarter 3, 2023–24 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, 2023–24 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 2024.

30 April

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2023–24.

Lodge lost members report for the period 1 July 2022 to 31 December 2023.

15 May

Lodge 2023 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

Lodge and pay April 2024 monthly business activity statement.

Lodge and pay Fringe benefits tax annual return if lodging by paper.

26 May

Lodge and pay eligible quarter 3, 2023–24 activity statements if you have elected to receive and lodge electronically.

28 May

Lodge and pay quarter 3, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

5 June

Lodge tax return for all entities with a lodgment due date of 15 May 2024 if the tax return is not required earlier and both of the following criteria are met:

• non-taxable or a credit assessment in latest year lodged

• non-taxable or receiving a credit assessment in the current year.

Note: This includes companies and super funds but excludes large and medium taxpayers and head companies of consolidated groups.

Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2024 provided they also pay any liability due by this date.

21 June

Lodge and pay May 2024 monthly business activity statement.

25 June

Lodge and pay 2024 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 2023–24 financial year.

If you receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, you and your partner must lodge their 2022–23 tax return by 30 June 2024, regardless of any deferrals in place.