Skip to content 
Key Dates
Due Dates
Key lodgement and payment dates for this financial year are:
Monday 4th November
- Recreation Day – Tasmania
Tuesday 5th November
- Melbourne Cup Day (VIC)
Monday 11th November
- Remembrance Day
Thursday 21st November
- Activity statements – Lodge and pay October monthly activity statements
Tuesday 25th November
- Activity statements – Quarter 1 (July–September) activity statements lodged electronically – final date for lodgment and payment
Thursday 28th November
- Superannuation – Lodge and pay quarter 1 (1 July–30 September) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.
If you use a Tax or BAS agent your filing dates may be different. Contact us to find out the correct date for you.
Sunday 1st December
- Income Tax – Payment due date for companies that were taxable medium to large clients in the immediate prior year
Payment due date for companies that were required to lodge by 31 October
Saturday 21st December
- Activity Statements – November monthly activity statements – final date for lodgment and payment.
Tuesday 24th December
- Christmas Eve – Regional Holiday (NT, QLD, SA)
Wednesday 25th December
- Christmas Day
Thursday 26th December
- Boxing Day
- Proclamation Day – SA
Tuesday 31st December
- New Year’s Eve – Regional Holiday (NT, SA)
If you use a Tax or BAS agent your filing dates may be different. Contact us to find out the correct date for you.
Wednesday 1st January
- New Year’s Day
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, 2023-24 PAYG instalment activity statement for head companies of consolidated groups.
- Lodge and pay December 2023 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
Sunday 26th January
- Australia Day
Tuesday 28th January
- Make quarter 2, 2023–24 super guarantee contributions to funds by this date.
Friday 31st January
- Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2023–24.
If you use a Tax or BAS agent your filing dates may be different. Contact us to find out the correct date for you.
Wednesday 12th February
- Royal Hobart Regatta – parts of TAS
Friday 21st February
- Lodge and pay December 2023 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
Saturday 22nd February
- Lodge and pay January 2024 monthly business activity statement.
- Launceston Cup – TAS
Monday 24th February
- Christmas Day
Friday 28th February
- Lodge tax return for non-taxable large and medium entities as per the latest year lodged (except individuals).
Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment. - Lodge and pay quarter 2, 2023–24 activity statement for all lodgment methods.
- Lodge tax returns for new registrant (taxable and non-taxable) large or medium entities (except individuals).
Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment. - Lodge tax return for non-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.
- Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.
- Lodge tax return for large or medium new registrant (non-taxable) head company of a consolidated group.
- Lodge and pay Self-managed superannuation fund annual return for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2023 due date at finalisation of a review of the SMSF at registration.
- Pay quarter 2, 2023–24 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
- Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation.
- Lodge and pay quarter 2, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.
If you use a Tax or BAS agent your filing dates may be different. Contact us to find out the correct date for you.
Monday 3rd March
- Labour Day – WA
Monday 10th March
- Eight Hours Day – TAS
- Labour Day – VIC
- Adelaide Cup Day – SA
- Canberra Day – ACT
Friday 21st March
- Lodge and pay February 2024 monthly Business Activity Statement.
- Harmony Day
If you use a Tax or BAS agent your filing dates may be different. Contact us to find out the correct date for you.
Friday 18th April
- Good Friday
Saturday 19th April
- Easter Saturday
Sunday 20th April
- Easter Sunday
Monday 21st April
- Easter Monday
- March monthly activity statements – final date for lodgment and payment
- Q3 (January-March) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
Friday 25th April
- ANZAC Day
Monday 28th April
- Activity Statements – Quarter 3 (January–March) activity statements – final date for lodgment and payment.
- PAYG Instalments – Quarter 3 (January–March) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.
- GST Instalments – Quarter 3 (January–March) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgment.
- Superannuation – Due date for super guarantee (SG) contributions, for quarter 3, (January–March).
Quarter 3 (January–March) SG contributions are to be received by the superfund by this date – you need to allow sufficient time for SG payments to reach and be processed by your superfund, especially if using a SG clearing house.
If you do not pay minimum SG contributions for quarter 3 in full and by this date, you must pay the super guarantee charge (SGC) and lodge a SGC statement with the ATO by 28 May.
Wednesday 30th April
- TFN report – Quarter 3 (January–March) 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.
Monday 5th May
- May Day – NT
- Labour Day – QLD
Monday 12th May
- Activity Statements – Quarter 3 (January–March) activity statements lodged electronically – final date for lodgment and payment
refer to the two week lodgment concession for information on your eligibility for this later due date.
Thursday 15th May
- Tax returns for all remaining individuals and trusts not required earlier and not eligible for the 5 June concession (including new registrations).
Wednesday 21st May
- Fringe benefits tax (FBT) – Lodgment due date for your FBT return. For 2021, if you prepare your own return you can lodge by 25 June without incurring late lodgement penalties.
- Final date to pay when you prepare your own FBT return. If a tax agent is preparing your FBT return, different dates may apply.
- Activity statements – April monthly activity statements – final date for lodgment and payment.
Wednesday 28th May
- Superannuation – Lodge and pay quarter 3 (1 January–31 March) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time. You can choose to offset contributions you’ve paid late to a fund for each employee against the super guarantee charge for the quarter for those employees.
If you use a Tax or BAS agent your filing dates may be different. Contact us to find out the correct date for you.
Monday 2nd June
- Reconciliation Day – ACT
- Western Australia Day – WA
Monday 9th June
- King’s Birthday – ACT, NSW, TAS, SA, VIC
Saturday 21st June
- Activity statements – May monthly activity statements – final date for lodgment and payment.
Wednesday 25th June
- Fringe Benefits tax return – Lodgment and payment due date for tax agents lodging electronically.
Monday 30th June
- End of Financial Year
If you use a Tax or BAS agent your filing dates may be different. Contact us to find out the correct date for you.
Tell Us About Your Business
Stay Connected
Sign up with your email address to receive news and updates.
We Serve All Across Australia
Our bookkeeping services are tailored to meet the specific needs of the hospitality industry throughout Australia. With in-depth knowledge of industry trends and financial regulations, we ensure your business stays compliant and profitable, wherever you are in the country.
