FEB 2025

Date	Category	Description
21-Feb-25	Activity statements	Due date for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically to lodge and pay monthly activity statements for December 2024. Tax obligations that may be payable include: �GST, wine equalisation tax and luxury car tax for December 2024. �PAYG withholding for December 2024 (medium withholders). �PAYG instalment for December 2024 for monthly PAYG instalment payers. * Note that these entities have two monthly activity statements due on the same day - December 2024 and January 2025.
21-Feb-25	Activity statements	Due date to lodge and pay monthly activity statements for January 2025. Tax obligations that may be payable include: �GST, wine equalisation tax and luxury car tax for January 2025. �PAYG withholding for January 2025 (medium withholders). �PAYG instalment for January 2025 for monthly PAYG instalment payers.
28-Feb-25	Income tax returns	Due date for all entities other than individuals, that are new registrant taxable or non-taxable large/medium entities, to lodge 2023/24 income tax returns. The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2025. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
28-Feb-25	Income tax returns	Due date for the following entities associated with consolidated groups to lodge 2023/24 income tax returns: �Non-taxable head companies (including new registrants) of consolidated groups that have a member deemed to be a large/medium entity in the latest year lodged. �Any former members of consolidated groups that exited the group during the year of income. �Non-taxable new registrant large/medium head companies of consolidated groups.
28-Feb-25	Income tax returns	Due date for all entities other than individuals, that were non-taxable large/medium entities in the latest year lodged, to lodge 2023/24 income tax returns. The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2025. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
28-Feb-25	Income tax returns	Due date for new registrant (taxable or non-taxable) self-managed superannuation funds (SMSFs) to lodge 2023/24 SMSF annual returns and pay income tax (unless advised of a 31 October 2024 due date at finalisation of a review of the SMSF at registration). There are special arrangements for newly registered SMSFs that do not have to lodge a return.
28-Feb-25	Activity statements	Due date to lodge and pay quarterly activity statements for the December 2024 quarter (whether lodged on paper or electronically). Tax obligations that may be payable include: �GST, wine equalisation tax and luxury car tax for the December 2024 quarter. �PAYG withholding: �for December 2024 (medium withholders). �for the December 2024 quarter (small withholders). �PAYG instalment for the December 2024 quarter for quarterly PAYG instalment payers (2nd quarter of the 2024/25 income year). �FBT instalment for the December 2024 quarter (3rd quarter of the 2025 FBT year).
28-Feb-25	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the December 2024 quarter (2nd quarter of the 2024/25 income year) for entities that are not head companies of consolidated groups. Due date to lodge the instalment notice if varying the instalment amount.
28-Feb-25	GST	Due date for entities who pay or report GST annually, who do not have an income tax return obligation, to lodge the Annual GST return or Annual GST information report for the year to 30 June 2024. The due date for entities that do have an income tax return obligation is the due date of the income tax return.
28-Feb-25	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jan 2024 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly . The SGC is not tax deductible.

Date	Category	Description
21 Feb 2025	Activity statements	Due date for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically to lodge and pay monthly activity statements for December 2024. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for December 2024. PAYG withholding for December 2024 (medium withholders). PAYG instalment for December 2024 for monthly PAYG instalment payers. * Note that these entities have two monthly activity statements due on the same day - December 2024 and January 2025.
21 Feb 2025	Activity statements	Due date to lodge and pay monthly activity statements for January 2025. Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for January 2025. PAYG withholding for January 2025 (medium withholders). PAYG instalment for January 2025 for monthly PAYG instalment payers.
28 Feb 2025	Income tax returns	Due date for all entities other than individuals, that are new registrant taxable or non-taxable large/medium entities, to lodge 2023/24 income tax returns. The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2025. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
28 Feb 2025	Income tax returns	Due date for the following entities associated with consolidated groups to lodge 2023/24 income tax returns: Non-taxable head companies (including new registrants) of consolidated groups that have a member deemed to be a large/medium entity in the latest year lodged. Any former members of consolidated groups that exited the group during the year of income. Non-taxable new registrant large/medium head companies of consolidated groups.
28 Feb 2025	Income tax returns	Due date for all entities other than individuals, that were non-taxable large/medium entities in the latest year lodged, to lodge 2023/24 income tax returns. The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2025. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
28 Feb 2025	Income tax returns	Due date for new registrant (taxable or non-taxable) self-managed superannuation funds (SMSFs) to lodge 2023/24 SMSF annual returns and pay income tax (unless advised of a 31 October 2024 due date at finalisation of a review of the SMSF at registration). There are special arrangements for newly registered SMSFs that do not have to lodge a return.
28 Feb 2025	Activity statements	Due date to lodge and pay quarterly activity statements for the December 2024 quarter (whether lodged on paper or electronically). Tax obligations that may be payable include: GST, wine equalisation tax and luxury car tax for the December 2024 quarter. PAYG withholding: for December 2024 (medium withholders). for the December 2024 quarter (small withholders). PAYG instalment for the December 2024 quarter for quarterly PAYG instalment payers (2nd quarter of the 2024/25 income year). FBT instalment for the December 2024 quarter (3rd quarter of the 2025 FBT year).
28 Feb 2025	PAYG instalments GST instalments	Due date to pay quarterly PAYG and/or GST instalment notice for the December 2024 quarter (2nd quarter of the 2024/25 income year) for entities that are not head companies of consolidated groups. Due date to lodge the instalment notice if varying the instalment amount.
28 Feb 2025	GST	Due date for entities who pay or report GST annually, who do not have an income tax return obligation, to lodge the Annual GST return or Annual GST information report for the year to 30 June 2024. The due date for entities that do have an income tax return obligation is the due date of the income tax return.
28 Feb 2025	Superannuation	Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jan 2024 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly. The SGC is not tax deductible.