Monday 7th October

  • Labour Day – ACT, NSW & SA
  • King’s Birthday – QLD

Monday 21st October

  • Activity statements – September monthly activity statements – final date for lodgment and payment.
    Quarter 1 (July–September) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
    PAYG instalments – Annual PAYG instalment notice – final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.

Thursday 24th October

  • Royal Hobart Show – Public Holiday – Tasmania

Monday 28th October

  • Activity statements – September monthly activity statements – final date for lodgment and payment.
  • Activity statement – Annual activity statement – TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries – final date for lodgment and payment.
  • GST Instalments – Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used.
    • Final date for opting out of option 3 for the current financial year.
    • Quarter 1 (July–September) instalment notices (forms S and T) – final date for payment and, if varying instalment amount, lodgment.
  • GST – Final date for eligible quarterly GST reporters to elect to report GST annually.
  • PAYG instaments – Final date for eligible instalment reporters to elect to report annually for June balancers.
    • Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2024 income year for June balancers.
    • Quarter 1 (July–September) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.
  • Superannuation – Payment of super guarantee contributions, for quarter 1 (July–September) – contributions.

Thursday 31st October

  • PAYG withholding – Lodgment for PAYG withholding where ABN not quoted – annual report.
  • PAYG withholding – Lodgment for PAYG withholding from interest, dividends and royalties paid to non-residents – annual report
  • PAG withholding – Lodgment for PAYG withholding annual report – payments to foreign residents
  • Annual GST return or Annual GST information report – lodgment and payment (if required) is due when the income tax return is due, for those who have an income tax obligation. (If you use a tax agent, different lodgment and payment dates may apply)
  • Income Tax – Individual, partnership and trust income tax returns – final date for lodgment unless an approved SAP or a later lodgment date has been granted.
  • Trusts that are medium to large taxpayers in the last year they lodged and have one prior year return overdue as at 30 June of the last financial year.
    • Lodgment of income tax returns for trusts, which did not lodge their income tax return on time for the previous financial year.
  • Income tax return lodgment due date for all June balancing companies where one or more prior-year returns were overdue, as at 30 June.
    • Income tax returns lodgment due date for companies that did not lodge their income tax return on time for the previous financial year.
  • TFN report – Quarter 1 (July–September) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

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