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      ATO - Key lodgment and payment due dates for clients of registered agents for 2024–25:

      JULY 2024 TO JUNE 2025
      DATE AREA OF TAX WHAT IS DUE
      21-Jul Activity statement Lodge and pay quarter 4, 2023–24 PAYG instalment activity statement for head companies of consolidated groups
      28-Jul Activity statement Lodge and pay quarter 4, 2023–24 activity statement if electing to receive and lodge by paper and not an active STP reporter
      28-Jul Activity statement Pay quarter 4, 2023–24 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
      28-Jul Superannuation Make super guarantee contributions for quarter 4, 2023–24 to funds by this date.
      31-Jul   Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2023–24
      31-Jul   Lodge Venture capital deficit tax return for June balancers.
      31-Jul   Lodge Franking account return for 30 June balancers if there is an amount payable.
      31-Jul   Lodge Early stage innovation company report.
      14-Aug Payment summary Lodge PAYG withholding payment summary annual report for:

      1) large withholders whose annual withholding is greater than $1 million

      2) payers who have no tax agent or BAS agent involved in preparing the report.
      14-Aug ESS ESS annual report – final day for lodgment.
      21-Aug   Lodge and pay July 2024 monthly business activity statement.
      25-Aug   Lodge and pay quarter 4, 2023–24 activity statement if you lodge electronically.
      28-Aug Superannuation Lodge and pay quarter 4, 2023–24 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.

      Note: The TPAR tells us about payments that are made to contractors for providing services. Some government entities also need to report the grants they have paid in a TPAR.
      21-Sep Activity statement Lodge and pay August 2024 monthly business activity statement.
      30-Sep Payment summary Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent excluding large withholders whose annual withholding is greater than $1 million.
      30-Sep   Lodge Annual TFN withholding report 2024 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.
      21-Oct   Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
      21-Oct Activity statement Lodge and pay quarter 1, 2024–25 PAYG instalment activity statement for head companies of consolidated groups.
      21-Oct Activity statement Lodge and pay September 2024 monthly business activity statement.
      28-Oct Activity statement Lodge and pay quarter 1, 2024–25 activity statement if electing to receive and lodge by paper and not an active STP reporter. Pay quarter 1, 2024–25 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.
      28-Oct Superannuation Make super guarantee contributions for quarter 1, 2024–25 to funds by this date.

      Note: Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 November 2024.
      28-Oct Activity statement Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2023–24 income year.
      31-Oct   Final date to be added as a Fullstack to ensure your 2024 tax return is covered by the extended lodgement due date.
      31-Oct   Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2024.

      Note:

      1. This means all prior year returns must be lodged, not just the immediate prior year.

      2. If all outstanding prior year returns have been lodged by 31 October 2024, the lodgment program due dates will apply to the 2024 tax return.

      3. SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.
      31-Oct   Lodge and pay Self-managed superannuation fund annual return for (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first-year return has a 31 October 2024 due date.
      31-Oct   Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2024:

      1. Some prosecuted clients may have a different lodgment due date – refer to the letter you received for the applicable due date.

      2. Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment.

      3. Payment (if required) for companies and super funds in this category is due on 1 December 2024.

      4. SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.
      31-Oct   Lodge Annual investment income report (AIIR).
      31-Oct   Lodge Departing Australia superannuation payments (DASP) annual report.
      31-Oct   Lodge Franking account tax return when both the:

      1. return is a disclosure only (no amount payable)

      2. taxpayer is a 30 June balancer.
      31-Oct   Lodge PAYG withholding annual report no ABN withholding (NAT 3448).
      31-Oct   Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187). This report advises amounts withheld from payments to foreign residents for:

      1. interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR)

      2. royalty payments.
      31-Oct   Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for:  

      1. entertainment and sports activities
      2. construction and related activities
      3. arranging casino gaming junket activities.
      31-Oct   Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2024–25.
      31-Oct   Lodge not-for-profit (NFP) self-review return for non-charitable NFP entities with an active Australian business number (ABN) that self-assess as income tax exempt.
      31-Oct   ASIC - Small proprietary companies controlled by a foreign company (and are not disclosing entities).
      21-Nov   Lodge and pay October 2024 monthly business activity statement.
      25-Nov   Lodge and pay quarter 1, 2024–25 activity statement if you lodge electronically.
      28-Nov   Lodge and pay quarter 1, 2024–25 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

      Note: Employers lodging 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.
      1-Dec   Pay income tax for taxable large and medium taxpayers, companies and super funds. Lodgment of return is due 31 January 2025.
      1-Dec   Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large or medium taxpayer in the latest year lodged. Lodgment of return is due 31 January 2025.
      1-Dec   Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2024.
      21-Dec   Lodge and pay November 2024 monthly business activity statement.
      21-Jan   Lodge and pay quarter 2, 2024–25 PAYG instalment activity statement for head companies of consolidated groups.
      21-Jan   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.
      28-Jan   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.
      31-Jan   Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2024–25.
      31-Jan   Lodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.
      31-Jan   Payment for large and medium entities with a 31 January due date is:

      1) 1 December 2024 for companies and super funds

      2) for trusts, as stated on their notice of assessment.

      Note: You cannot assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year. If you request a lodgment deferral, it will be escalated for manual assessment as an ATO assessed deferral.
      31-Jan   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.
      21-Feb   Lodge and pay December 2024 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
      21-Feb   Lodge and pay January 2025 monthly business activity statement.
      28-Feb   Lodge tax return for non-taxable large and medium entities as per the latest year lodged (except individuals).
      28-Feb   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.
      28-Feb   Lodge tax returns for new registrant (taxable and non-taxable) large or medium entities (except individuals).
      28-Feb   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.
      28-Feb   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.
      28-Feb   Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.
      28-Feb   Lodge tax return for large or medium new registrant (non-taxable) head company of a consolidated group.
      28-Feb   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 2024 due date at finalisation of a review of the SMSF at registration.

      Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see Super lodgment.
      28-Feb   Lodge and pay quarter 2, 2024–25 activity statement for all lodgment methods.
      28-Feb   Pay quarter 2, 2024–25 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
      28-Feb   Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation.

      Note: If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return.
      28-Feb   Lodge and pay quarter 2, 2024–25 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

      Note: Employers lodging 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.
      21-Mar   Lodge and pay February 2025 monthly business activity statement.
      31-Mar   Lodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large and medium taxpayers), unless the return was due earlier.
      31-Mar   Payment for companies and super funds in this category is also due by this date.
      31-Mar   Lodge tax return for the head company of a consolidated group (excluding large and medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier.
      31-Mar   Payment for companies in this category is also due by this date.
      31-Mar   Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large and medium trusts.
      31-Mar   Payment for individuals and trusts in this category is due as advised on their notice of assessment.
      21-Apr   Lodge and pay quarter 3, 2024–25 PAYG instalment activity statement for head companies of consolidated groups.
      21-Apr   Lodge and pay March 2024 monthly business activity statement.
      28-Apr   Lodge and pay quarter 3, 2024–25 activity statement if electing to receive and lodge by paper and not an active STP reporter.
      28-Apr   Pay quarter 3, 2024–25 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.
      28-Apr   Make super guarantee contributions for quarter 3, 2024–25 to the funds by this date.

      Note: Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 May 2025.
      30-Apr   Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2024–25.
      30-Apr   Lodge lost members report for the period 1 July 2023 to 31 December 2024.
      15-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.
      15-May   Due date for companies and super funds to pay if required.

      Note: Individuals and trusts in this category pay as advised on their notice of assessment.
      21-May   Lodge and pay April 2025 monthly business activity statement.
      21-May   Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns.
      21-May   Lodge and pay Fringe benefits tax annual return if lodging by paper.
      26-May   Lodge and pay eligible quarter 3, 2024–25 activity statements if you or your client have elected to receive and lodge electronically.
      28-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.
      5-Jun   Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2025 provided they also pay any liability due by this date.
      5-Jun   Lodge tax return for companies and super funds with a lodgment due date of 15 May 2025 provided both the prior year and current year return will be non-taxable or result in a refund.

      Note:

      1) This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.

      2) Large and medium taxpayers and head companies of consolidated groups are excluded from this concession.
      21-Jun   Lodge and pay May 2025 monthly business activity statement.
      25-Jun   Lodge and pay 2025 Fringe benefits tax annual return for tax agents if lodging electronically.
      30-Jun   Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2024–25 financial year.

      If any of your clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partner must lodge their 2023–24 tax return by 30 June 2025, regardless of any deferrals in place. For more information see the Services AustraliaExternal Link website.

      ASIC - Annual Statements

      Each year, ASIC sends your company an annual statement shortly after the annual review date (which in most cases is the date you registered the company).

      Your annual statement will contain:

      • a statement of your company's current details,
      • check and update your company details
      • your company's corporate key

      To keep your company registered, you must complete the following steps.

      • pay your annual company review fee
      • check and update your company details
      • pass a solvency resolution

      Where your annual statement is sent:

      • the registered agent address (if one is appointed)
      • your online account (if you are registered for online access)
      • your nominated mailing address, or 
      • your company’s registered office address.

      If you do not receive an annual statement within 5 days of your review date, please contact our ASIC Corpsec at corpsec@fullstack.com.au