5th May

  • Labour Day – QLD
  • May Day – NT

15th May

  • Lodge 2024 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.

21st May

  • Lodge and pay April 2025 monthly business activity statement.
  • Lodge and pay Fringe benefits tax annual return if lodging by paper.

26th May

  • Lodge and pay eligible quarter 3, 2024–25 activity statements if you or your client have elected to receive and lodge electronically.

28th May

  • Lodge and pay quarter 3, 2024–25 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Note: Employers who lodge a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

If you use a Tax or BAS agent your filing dates may be different. Contact us to find out the correct date for you.