Key Dates
Key Dates – January 2025
| Date | Category | Description |
|---|---|---|
| 21 Jan 2025 | Activity Statements | Due date to lodge and pay monthly activity statements for December 2024 (*see below for extension
granted to certain small businesses). Tax obligations that may be payable include:
|
| 21 Jan 2025 | Activity Statements | Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the December 2024 quarter. |
| 28 Jan 2025 | TFN/ABN reporting | Due date for investment bodies to lodge quarterly TFN/ABN reports for the December 2024 quarter for new TFN/ABN quotations by investors. |
| 28 Jan 2025 | Superannuation | Due date for employers to pay superannuation guarantee contributions for the December 2025 quarter. Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly by 28 Feb 2026. The SGC is not tax deductible. |
| 31 Jan 2025 | Income tax returns | Due date for all entities other than individuals, that were taxable large/medium entities in the latest year lodged, to lodge 2023/24 income tax returns, unless required earlier. The due date for companies and superannuation funds in this category to pay income tax was 1 Dec 2024. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment. Agents cannot 'self-assess' a lodgement deferral from this date or assume a later date for lodgement on the basis that the taxpayer will be non-taxable in the current year. |
| 31 Jan 2025 | Income tax returns | Due date for taxable head companies of consolidated groups (including new registrants), that have a member deemed to be a large/medium entity in the latest year lodged, to lodge 2024/25 income tax returns, unless required earlier. The due date for these entities to pay income tax was 1 Dec 2025. |
| 31 Jan 2025 | TFN/ABN reporting | Due date for closely held trusts to lodge quarterly TFN reports for the December 2024 quarter for TFNs quoted to a trustee by beneficiaries. |
Key Dates – February 2025
| 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:
|
| 21 Feb 2025 | Activity statements | Due date to lodge and pay monthly activity statements for January 2025. Tax obligations that may be payable include:
|
| 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:
|
| 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:
|
| 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. |
Key Dates – March 2025
| Date | Category | Description |
|---|---|---|
| 21 Mar 2025 | Activity statements | Due date to lodge and pay monthly activity statements for February 2025. Tax obligations that may be payable include:
|
| 21 Mar 2025 | FBT Returns | Due date for the lodgement of the 2024/25 Fringe Benefits Tax Annual Return if lodging by paper (whether or not an agent is involved). The due date for employers in this category to pay the balance of the FBT owing is also 21 May 2025. |
| 31 Mar 2025 | Income tax returns | Due date to lodge 2023/24 income tax returns for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding trusts that are large/medium entities. The due date for entities in this category to pay income tax is the date stated on their notice of assessment. |
| 31 Mar 2025 | Income tax returns | Due date to lodge 2023/24 income tax returns and pay income tax, unless due earlier, for head companies of consolidated groups without a member deemed to be a large/medium entity in the latest year lodged, but with a member that had total income in excess of $2 million in the latest year lodged. |
| 31 Mar 2025 | Income tax returns | Due date to lodge 2023/24 income tax returns and pay income tax, unless due earlier, for companies and superannuation funds with total income in excess of $2 million in the latest year lodged (excluding large/medium entities). |
| 31 Mar 2025 | Fringe Benefits Tax | End of the 2025 FBT year. |
Key Dates – April 2025
| Date | Category | Description |
|---|---|---|
| 21 Apr 2025 | Activity statements | Due date for entities that are not "deferred BAS payers" to lodge and pay monthly activity statements for March 2025. Tax obligations that may be payable include:
|
| 21 Apr 2025 | Activity statements | Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the March 2025 quarter. |
| 28 Apr 2025 | Activity statements | Due date to pay quarterly PAYG and/or GST instalment notice for the March 2025 quarter (3rd 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 Apr 2025 | TFN/ABN reporting | Due date for investment bodies to lodge quarterly TFN/ABN reports for the March 2025 quarter for new TFN/ABN quotations by investors. |
| 28 Apr 2025 | Activity statements | Due date to lodge and pay quarterly activity statements for the March 2025 quarter (if lodged on paper and the entity is not an active STP reporter). Tax obligations that may be payable include:
|
| 28 Apr 2025 | Superannuation | Due date for employers to pay superannuation guarantee contributions for the March 2025 quarter. Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly by 28 May 2025. The SGC is not tax deductible. |
| 30 Apr 2025 | Research and Development | Last day to register with Innovation Australia for the 2023/24 income year for companies that are 30 June balancers. |
| 30 Apr 2025 | National rental affordability scheme | End of the National Rental Affordability Scheme (NRAS) year. |
| 30 Apr 2025 | Franking account tax return | Due date for New Zealand franking companies (a New Zealand resident company which has made an election to join the Australian imputation system) with a 31 March 2025 year end to lodge the franking account tax return, where any of the following apply:
|
| 30 Apr 2025 | TFN reporting | Due date for closely held trusts to lodge quarterly TFN reports for the March 2025 quarter for TFNs quoted to a trustee by beneficiaries. |
| 30 Apr 2025 | Superannuation | Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to advise the ATO of lost members using the Member Account Attribution Service for the half-year to 31 December 2024. |
Key Dates – May 2025
| Date | Category | Description |
|---|---|---|
| 15 May 2025 | Income tax returns | Due date for all entities that did not have to lodge earlier (including all remaining consolidated groups), that are not eligible for the 5 Jun 2025 concession, to lodge 2023/24 income tax returns. The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2025. The due date for individuals and trusts in this category to pay income tax is the date stated on their notice of assessment. |
| 21 May 2025 | Tax agents | Final date for new clients to appoint a tax agent for a fringe benefits tax role for the FBT year to 31 March 2025. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents. |
| 21 May 2025 | Activity statements | Due date to lodge and pay monthly activity statements for April 2025. Tax obligations that may be payable include:
|
| 26 May 2025 | Activity statements | Due date to lodge and pay quarterly activity statements for the March 2025 quarter (if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter). Tax obligations that may be payable include:
|
| 28 May 2025 | Superannuation | Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2025 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly. The SGC is not tax deductible. |
Key Dates – June 2025
| Date | Category | Description |
|---|---|---|
| 5 Jun 2025 | Income tax returns | Due date for all entities otherwise required to lodge on 15 May 2025 (excluding large/medium entities and head companies of consolidated groups) to lodge 2023/24 income tax returns, where both of the following criteria are met:
|
| 5 Jun 2025 | Income tax returns | Due date for individuals and trusts otherwise required to lodge on 15 May 2025 to lodge 2023/24 income tax returns, provided they also pay any liability due by this date. * Note that this is not a lodgement due date, but a concessional arrangement where the taxpayer will not have to pay failure to lodge on time (FTL) penalties if the taxpayer lodges and pays by this date. |
| 21 Jun 2025 | Activity statements | Due date to lodge and pay monthly activity statements for May 2025. Tax obligations that may be payable include:
|
| 25 Jun 2025 | FBT returns | Due date to lodge fringe benefits tax returns for the FBT year to 31 March 2025 (if lodged electronically through a tax agent). The due date to lodge is 21 May 2025 if lodged without an agent or on paper (regardless of whether an agent is used). The due date to pay fringe benefits tax (if required) is 21 May 2025 if lodged without an agent or on paper and 25th June 2025 where lodged electronically by an agent. |
| 30 Jun 2025 | Superannuation | Superannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2024/25 income year. |
| 30 Jun 2025 | Child Care Subsidy Family Tax Benefit | Due date for recipients of Child Care Subsidy and Family Tax Benefits from Services Australia (and their partners) to lodge 2023/24 tax returns, regardless of any deferrals granted. |
| 30 Jun 2025 | End of financial year | End of the 2024/25 income year. |
Key Dates – July 2025
| Date | Category | Description |
|---|---|---|
| 14 Jul 2025 | PAYG withholding | Due date for payers to issue the following types of PAYG withholding payment summaries to payees (includes employees and recipients of certain other payments)
|
| 14 Jul 2025 | Employee share schemes | Due date for providers of interests in employee share schemes (ESS interests) to provide Employee share scheme statements to employees. |
| 21 Jul 2025 | Activity statements | Due date for entities that are not "deferred BAS payers" to lodge and pay monthly activity statements for June 2024. Tax obligations that may be payable include:
|
| 21 Jul 2025 | Activity statements | Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the June 2025 quarter. |
| 28 Jul 2025 | PAYG instalments GST instalments | Due date to pay quarterly PAYG and/or GST instalment notice for the June 2025 quarter (4th quarter of the 2024/25 income year). Also due date to lodge the instalment notice if varying the instalment amount. If you have already lodged your income tax return, you should not vary your June quarter PAYG instalment. |
| 28 Jul 2025 | TFN/ABN reporting | Due date for investment bodies to lodge quarterly TFN/ABN reports for the June 2025 quarter for new TFN/ABN quotations by investors. |
| 28 Jul 2025 | Superannuation | Due date for employers to pay superannuation guarantee contributions for the June 2025 quarter. Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly by 28 Aug 2025. The SGC is not tax deductible. |
| 28 Jul 2025 | Activity statements | Due date to lodge and pay quarterly activity statements for the June 2025 quarter (if lodged on paper and the entity is not an active STP reporter). Tax obligations that may be payable include:
|
| 31 Jul 2025 | Franking account tax return | Due date for June balancing companies (including New Zealand franking companies) to lodge the Franking account tax return 2025, where any of the following apply:
|
| 31 Jul 2025 | Community House | Due date to lodge Community housing provider annual report for the year to 30 June 2025. |
| 31 Jul 2025 | Venture capital | Due date to lodge Venture Capital Deficit tax returns for June balancers. |
| 31 Jul 2025 | TFN reporting | Due date for closely held trusts to lodge quarterly TFN reports for the June 2025 quarter for TFNs quoted to a trustee by beneficiaries. |
| 31 Jul 2025 | Early stage innovation | Due date to lodge Early stage innovation company reports. |
| 31 Jul 2025 | FACTA | Due date for Australian financial institutions to provide information to the ATO about US reportable accounts for FACTA purposes for the period 1 January 2024 to 31 December 2024. |
Key Dates – August 2025
| Date | Category | Description |
|---|---|---|
| 14 Aug 2025 | Superannuation | Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year to 30 June 2025, if the payers choose to report DASP with other payment summaries due that day. Superannuation funds and RSA providers that are not required to lodge the PAYG payment summary statement must report DASPs in a separate annual report by 31 Oct 2025. |
| 14 Aug 2025 | Employee share schemes | Due date for providers of interests in employee share schemes (ESS interests) to lodge the Employee share scheme (ESS) annual report for the year to 30 June 2025 |
| 14 Aug 2025 | PAYG withholding | Due date for the following entities to lodge the PAYG payment summary statement
for the year to 30 June 2025:
|
| 21 Aug 2025 | Activity statements | Due date to lodge and pay monthly activity statements for July 2025. Tax obligations that may be payable include:
|
| 21 Aug 2025 | GST | Final date for eligible monthly GST payers to elect to report GST annually for 2025/26. |
| 25 Aug 2025 | Activity statements | Due date to lodge and pay quarterly activity statements for the June 2025 quarter (if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter). Tax obligations that may be payable include:
|
| 28 Aug 2025 | Government grants | Due date for Government entities to report grants they have paid during the year to 30 June 2025 using the taxable payments annual report. |
| 28 Aug 2025 | Taxable payments | Due date for taxpayers in the following industries to lodge the taxable payments annual report in respect of payments made to persons providing services to the taxpayer during the year to 30 June 2025:
|
| 28 Aug 2025 | Superannuation | Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jul 2025 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly. The SGC is not tax deductible. |
| 29 Aug 2025 | Life insurance | Due date for life insurance companies with a year end of 30 June 2025 to determine the transfer value of complying superannuation assets and segregated exempt assets and to value complying superannuation liabilities and exempt life insurance policy liabilities. |
Key Dates – September 2025
| Date | Category | Description |
|---|---|---|
| 21 Sep 2025 | Activity statements | Due date to lodge and pay monthly activity statements for August 2025. Tax obligations that may be payable include:
|
| 30 Sep 2025 | PAYG withholding | Due date for small and medium withholders (total annual PAYG withholding $1m or less) to lodge the PAYG payment summary statement
for the year to 30 June 2025, if they use a tax agent or BAS agent to prepare the report and payees include unrelated persons.
Types of payment summaries that may need to be reported include:
|
| 30 Sep 2025 | TFN reporting | Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year to 30 June 2025 if amounts have been withheld from payments to beneficiaries. |
Key Dates – October 2025
| Date | Category | Description |
|---|---|---|
| 21 Oct 2025 | Activity statements | Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2025 quarter. |
| 21 Oct 2025 | PAYG instalments | Due date to pay annual PAYG instalment notice for the year to 30 June 2025. Due date to lodge the instalment notice if varying the instalment amount or using the rate method to calculate the instalment. If you have already lodged your income tax return, you should not vary your annual PAYG instalment. |
| 21 Oct 2025 | Activity statements | Due date for entities that are not "deferred BAS payers" to lodge and pay monthly activity statements for September 2025. Tax obligations that may be payable include:
|
| 28 Oct 2025 | Superannuation | Due date for employers to pay superannuation guarantee contributions for the September 2025 quarter. Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly by 28 Nov 2025. The SGC is not tax deductible. |
| 28 Oct 2025 | TFN / ABN reporting | Due date for investment bodies to lodge quarterly TFN/ABN reports for the September 2025 quarter for new TFN/ABN quotations by investors. |
| 28 Oct 2025 | PAYG instalments | Final date to change PAYG instalment option for 2024/25 (from rate method to GDP-adjusted instalment, or vice versa). Final date for eligible quarterly PAYG instalment payers to elect to pay an annual PAYG instalment for 2024/25. |
| 28 Oct 2025 | TFN reporting / Activity statements | Due date for trustees of closely held trusts to lodge and pay annual activity statements for the year to 30 June 2025, for amounts withheld from payments to beneficiaries. |
| 28 Oct 2025 | GST | Final date to change GST payment option for 2025 (from actual to instalments, or vice versa). Final date for eligible quarterly GST payers to elect to report GST annually for 2025/26. |
| 28 Oct 2025 | PAYG instalments GST instalments | Due date to pay quarterly PAYG and/or GST instalment notice for the September 2025 quarter (1st quarter of the 2025/26 income year). Due date to lodge the instalment notice if varying the instalment amount. |
| 28 Oct 2025 | Activity statements | Due date to lodge and pay quarterly activity statements for the September 2025 quarter (if lodged on paper and not an active STP reporter). Tax obligations that may be payable include:
|
| 31 Oct 2025 | Superannuation | Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year to 30 June 2025, if the payers were not required to lodge the PAYG payment summary statement for the year. |
| 31 Oct 2025 | PAYG withholding | Due date for entities subject to PAYG withholding to lodge the following annual reports for the year to 30 June 2025:
|
| 31 Oct 2025 | Franking account tax return | Due date to lodge the Franking Account Tax return where the return is disclosure only (no amount payable) and the taxpayer's franking year ends on 30 June 2025. |
| 31 Oct 2025 | Annual investment income reporting | Due date for the following entities to lodge the Annual investment income report (AIIR) for the year to 30 June 2025:
|
| 31 Oct 2025 | Income tax returns | Due date for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment date of 31 October to lodge 2024/25 income tax returns. Payment (if required) for companies and superannuation funds in this category is due by 1 December 2025. |
| 31 Oct 2025 | Not-for-profits | Due date to lodge not-for-profit self-review return for non-charitable not-for-profit entities with an active ABN that self-assess as income tax exempt. |
| 31 Oct 2025 | Income tax returns | Due date for all entities with one or more prior year returns outstanding as at 30 June 2025 to lodge 2024/25 income tax returns. Payment (if required) for companies and superannuation funds in this category is due by 1 December 2025. If all outstanding prior year returns are lodged by this date, concessional due dates for 2024/25 returns lodged by tax agents will apply. |
| 31 Oct 2025 | Tax agents | Final date for new clients to appoint a tax agent for the year to 30 June 2025. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents. |
| 31 Oct 2025 | GST | Due date for entities who pay or report GST annually, and who are required to lodge income tax returns by 31 October and who do not use a tax agent, to lodge the Annual GST return or Annual GST information report for the year to 30 June 2025. |
| 31 Oct 2025 | Superannuation | Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to advise the ATO of lost members using the Member Account Attribution Service for the half-year to 30 June 2025. |
| 31 Oct 2025 | Income tax returns | Due date for self-managed superannuation funds to lodge (and pay) the Self-managed Superannuation Fund Annual Return for (taxable and non-taxable) new registrant funds where the ATO has advised that the return must be lodged by this date. |
| 31 Oct 2025 | Income tax returns | Due date to lodge 2024/25 individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents. |
| 31 Oct 2025 | TFN reporting | Due date for closely held trusts to lodge quarterly TFN reports for the September 2025 quarter for TFNs quoted to a trustee by beneficiaries. |
Key Dates – November 2025
| Date | Category | Description |
|---|---|---|
| 21 Nov 2025 | Activity statements | Due date to lodge and pay monthly activity statements for October 2025. Tax obligations that may be payable include:
|
| 25 Nov 2025 | Activity statements | Due date to lodge and pay quarterly activity statements for the September 2025 quarter (if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter). Tax obligations that may be payable include:
|
| 28 Nov 2025 | Superannuation | Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Oct 2025 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly. The SGC is not tax deductible. |
Key Dates – December 2025
| Date | Category | Description |
|---|---|---|
| 1 Dec 2025 | Income tax | Due date for taxable head companies of consolidated groups (including new registrants), that have a member deemed to be a large/medium entity in the immediate prior year, to pay income tax for the year to 30 June 2025. The due date for these entities to lodge 2024/25 income tax returns is 31 Jan 2026. |
| 1 Dec 2025 | Income tax | Due date for companies and superannuation funds, that were required to lodge income tax returns on 31 Oct 2025, to pay income tax for the year to 30 June 2025. |
| 1 Dec 2025 | Income tax | Due date for companies and superannuation funds, that were taxable large/medium entities in the immediate prior year, to pay income tax for the year to 30 June 2025. The due date for these entities to lodge 2024/25 income tax returns is 31 Jan 2026. |
| 21 Dec 2025 | Activity statements | Due date to lodge and pay monthly activity statements for November 2025. Tax obligations that may be payable include:
|
