Wednesday 1st January
Thursday 15th January
- Lodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.
Tuesday 21st January
- Lodge and pay quarter 2, 2024–25 PAYG instalment activity statement for head companies of consolidated groups.
- Lodge and pay December 2024 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
Sunday 26th January
Tuesday 28th January
- Make quarter 2, 2024–25 super guarantee contributions to funds by this date.
Note: Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 February 2025.
Friday 31st January
- Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2024–25.
- 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 2024 for companies and super funds; for trusts, as stated on their notice of assessment.
- Lodge tax return for the 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, unless the return was required earlier. Payment was due 1 December 2024.
If you use a Tax or BAS agent your filing dates may be different. Contact us to find out the correct date for you.