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Suite 501, Level 5,
7 Secant Street,
Liverpool NSW 2170

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Tax Agent Due Dates only

When a due date falls on a Saturday, Sunday or Public Holiday, you can lodge or pay on the next business day.

When paying super contributions, you must leave enough time for payments to be processed and reach the super fund.

CLICK HERE for more detailed information from the ATO.


JULY

21 July

Lodge and pay June 2023 monthly BAS.

Lodge and pay quarter 4, 2022-23 PAYG instalment activity statement for head companies of consolidated groups.

28 July

Lodge and pay quarter 4, 2022-23 activity statement if electing to receive and lodge by paper and not an active STP reporter.

Pay quarter 4, 2022-23 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.

Make super guarantee contributions for quarter 4, 2022-23 to funds by this date.

31 January

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2022-23.

Lodge Venture capital deficit tax return for June balancers.

Lodge Franking account return for 30 June balancers if there is an amount payable

Lodge Community housing provider annual report.


AUGUST

14 August

Lodge PAYG withholding payment summary annual report for:

  • large withholders whose annual withholding is greater than $1 million.
  • payers who have no tax agent or BAS agent involved in preparing the report.

21 August

Lodge and pay July 2023 monthly BAS

25 August

Lodge and pay quarter 4, 2022-23 activity statement if you lodge electronically

28 August

Lodge and pay quarter 4, 2022-23 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Lodge Taxable payments annual report (TAPR)


SEPTEMBER

21 September

Lodge and pay August 2023 monthly BAS

30 September

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.

Lodge Annual TFN withholding report 2023 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.


OCTOBER

21 October

Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.

Lodge and pay quarter 1, 2023-24 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay September 2023 monthly BAS

28 October

Lodge and pay quarter 1, 2023-24 activity statement if electing to receive and lodge by paper and not an active STP reporter.

Pay quarter 1, 2023-24 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.

Make super guarantee contributions for quarter 1, 2023-24 to funds by this date.

Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2022-23 income year.

31 October

Final date to add new clients to client list to ensure 2023 tax return is covered by lodgement program

Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2023.

Lodge and pay Self-managed superannuation fund annual return for (taxable and non-taxable) new registrant SMSF if ATO have advised the SMSF that the first-year return has a 31 October 2023 due date.

Lodge tax return for all entities prosecuted for non-lodgement of prior year returns and advised of a lodgement due date of 31 October 2023.

Lodge Annual investment income report (AIIR).

Lodge Departing Australia superannuation payemnts (DASP) annual report

Lodge Franking account tax return when both the:

  • return is a disclosure only (no amount payable)
  • taypayer is a 30 June balancer.

Lodge PAYG withholding annual report no ABN withholding (NAT 3448).

Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187).

Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413).

Lodge lost members report for the period 1 January – 30 June 2023.

Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2023–24.


NOVEMBER

21 November

Lodge and pay October 2023 monthly BAS

25 November

Lodge and pay quarter 1, 2023-24 activity statement if you lodge electronically.

28 November

Lodge and pay quarter 1, 2023-24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.


DECEMBER

1 December

Pay income tax for taxable large and medium taxpayers, companies and super funds. Lodgement of return is due 31 January 2024.

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. Lodgement of return is due 31 January 2024.

Pay income tax for companies and super funds when lodgement of the tax return was due 31 October 2023.

21 December

Lodge and pay November 2023 monthly BAS


JANUARY

21 January

Lodge and pay quarter 2, 2023-24 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay December 2023 monthly BAS except for business clients with up to $10 million turnover who report GST monthly and lodge electronically

28 January

Make quarter 2, 2023-24 super guarantee contributions to funds by this date

31 January

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2023-24.

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 date is:

  • 1 December 2023 – for companies and super funds
  • for trusts – as stated on their notice of assessment

FEBRUARY

21 February

Lodge and pay December 2023 monthly BAS for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

Lodge and pay January 2024 monthly BAS.

28 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 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.

Lodge and pay quarter 2, 2023–24 activity statement for all lodgment methods.

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.


MARCH

21 March

Lodge and pay February 2024 monthly BAS.

31 March

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.

Payment for companies and super funds in this category is also due by this date.

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.

Payment for companies in this category is also due by this date.

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.

Payment for individuals and trusts in this category is due as advised on their notice of assessment.


APRIL

21 April

Lodge and pay quarter 3, 2023–24 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay March 2023 monthly BAS.

28 April

Lodge and pay quarter 3, 2023–24 activity statement if electing to receive and lodge by paper and not an active STP reporter.

Pay quarter 3, 2023–24 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.

Make super guarantee contributions for quarter 3, 2023–24 to the funds by this date.

30 April

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2023–24.

Lodge lost members report for the period 1 July 2022 to 31 December 2023.


MAY

15 May

Lodge 2023 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.

21 May

Lodge and pay April 2024 monthly BAS.

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.

Lodge and pay Fringe benefits tax annual return if lodging by paper.

26 May

Lodge and pay eligible quarter 3, 2023–24 activity statements if you or your client have elected to receive and lodge electronically.

28 May

Lodge and pay quarter 3, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.


JUNE

5 June

Lodge tax return for all entities with a lodgment due date of 15 May 2024 if the tax return is not required earlier and both of the following criteria are met:  

  • non-taxable or a credit assessment in latest year lodged
  • non-taxable or receiving a credit assessment in the current year.

Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2024 provided they also pay any liability due by this date.

21 June

Lodge and pay May 2024 monthly BAS.

25 June

Lodge and pay 2024 Fringe benefits tax annual return for tax agents if lodging electronically.

30 June

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2023–24 financial year.

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