Key Dates

14 August
Superannuation

Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia Superannuation Payments (DASPs) made during the year to 30 June 2025, if the payers choose to report DASPs with other payment summaries due that day.

Superannuation funds and RSA providers that are not required to lodge the PAYG payment summary statement must report DASPs in a separate annual report by 31 October 2025.

14 August
Employee Share Schemes

Due date for providers of interests in employee share schemes (ESS interests) to lodge the Employee Share Scheme (ESS) annual report for the year to 30 June 2025.

14 August
PAYG Withholding

Due date for the following entities to lodge the PAYG payment summary statement for the year to 30 June 2025:

• Large withholders (total annual PAYG withholding more than $1m); and
• Small and medium withholders who don’t have a tax agent or BAS agent involved in preparing the report.

Types of payment summaries that may need to be reported included:

• PAYG payment summary – individual non-business;
• PAYG payment summary – foreign employment;
• PAYG payment summary – business and personal services income;
• PAYG payment summary – superannuation income stream;
• PAYG payment summary – superannuation lump sum; and
• PAYG payment summary – employment termination payment.

Small to medium withholders who use a tax agent or BAS agent to prepare this report can lodge by 30th September 2025 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only).  Employers utilising Single Touch Payroll (STP) are not required to provide an annual report for amounts covered by STP.

21 August
Activity Statements

Due date to lodge and pay monthly activity statements for July 2025.  Tax obligations that may be payable include:

• GST, wine equalisation tax and luxury car tax for July 2025;
• PAYG withholding for July 2025 (medium withholders); and
• PAYG instalment for July 2025 for monthly PAYG instalment payers.

21 August
GST

Final date for eligible monthly GST payers to elect to report GST annually for 2025/26.

25 August
Activity Statements

Due date to lodge and pay quarterly activity statements for the June 2025 quarter (if lodged electronically through a tax agent or BAS agent, or the entity is an active STP reporter).  Tax obligations that may be payable include:

• GST, wine equalisation tax and luxury car tax for the June 2025 quarter;
• PAYG withholding:
  • For June 2025 (medium withholders);
  • For the June 2025 quarter (small withholders); 
  • For the year to 30 June 2025, from employee share schemes amounts where the employee did not quote a TFN or ABN; and
  • For the year to 30 June 2025 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
• PAYG instalment for the June 2025 quarter for quarterly PAYG instalment payers (4th quarter of the 2024/25 income year); and
• FBT instalment for the June 2025 quarter (1st quarter of the 2026 FBT year).

The due date to lodge and pay is 28th July 2025 if lodged on paper and the entity is not an active STP reporter.

28 August
Government Grants

Due date for Government entities to report grants they have paid during the year to 30 June 2025 using the taxable payments annual report.

28 August
Taxable Payments

Due date for taxpayers in the following industries to lodge the taxable payments annual report in respect of payments made to persons providing services to the taxpayer during the year to 30 June 2025:

• Building and construction services;
• Cleaning services;
• Courier services;
• Road freight transport services;
• Information technology, computer system design and related services;
• Security and surveillance providers and investigation services; and
• Electronic distribution platforms in relation to tax travel (as defined in the GST Act, which includes ride-sourcing), short-term accommodation, and all other transactions (asset sharing, food delivery, task-based platforms and other platforms (other than marketplaces)).

28 August
Superannuation

Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28th July 2025 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation Guarantee Charge Statement – quarterly.  The SGC is not tax-deductible.

29 August
Life Insurance

Due date for life insurance companies with a year-end of 30 June 2025 to determine the transfer value of complying superannuation assets and segregated exempt assets, and to value complying superannuation liabilities and exempt life insurance policy liabilities.