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: GST, wine equalisation tax and luxury car tax for April 2025. PAYG withholding for April 2025 (medium withholders). PAYG instalment for April 2025 for monthly PAYG instalment payers.
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: GST, wine equalisation tax and luxury car tax for the March 2025 quarter. PAYG withholding: for March 2025 (medium withholders). for the March 2025 quarter (small withholders). PAYG instalment for the March 2025 quarter for quarterly PAYG instalment payers (3rd quarter of the 2024/25 income year). FBT instalment for the March 2025 quarter (4th quarter of the 2025 FBT year). The due date to lodge and pay is 28 Apr 2025 if lodged on paper and the entity is not an active STP reporter.
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.

Date	Category	Description
15-May-25	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-25	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-25	Activity statements	Due date to lodge and pay monthly activity statements for April 2025. Tax obligations that may be payable include: �GST, wine equalisation tax and luxury car tax for April 2025. �PAYG withholding for April 2025 (medium withholders). �PAYG instalment for April 2025 for monthly PAYG instalment payers.
26-May-25	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: �GST, wine equalisation tax and luxury car tax for the March 2025 quarter. �PAYG withholding: �for March 2025 (medium withholders). �for the March 2025 quarter (small withholders). �PAYG instalment for the March 2025 quarter for quarterly PAYG instalment payers (3rd quarter of the 2024/25 income year). �FBT instalment for the March 2025 quarter (4th quarter of the 2025 FBT year). The due date to lodge and pay is 28 Apr 2025 if lodged on paper and the entity is not an active STP reporter.
28-May-25	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.