Key Dates
All of the key dates for individuals + businesses!
JANUARY 2025
21 January
Activity Statements
Due date to lodge and pay monthly activity statements for December 2024 (*see below for extensions granted to certain small businesses).
Tax obligations that may be payable include:
- GST, wine equalisation tax and luxury car tax for December 2024;
- PAYG withholding for December 2024 for monthly PAYG instalment payers; and
- PAYG instalment for December 2024 for monthly PAYG instalment payers.
*Small business clients (up to $10 million turnover) who report GST monthly and lodge electronically are granted a one-month extension for the December monthly BAS only. The due date is 21st February 2025.
21 January
Activity Statements
Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the December 2024 quarter.
28 January
TFN/ABN Reporting
Due date for investment bodies to lodge quarterly TFN/ABN reports for the December 2024 quarter for new TFN/ABN quotations by investors.
28 January
Superannuation
Due date for employers to pay superannuation guarantee contributions for the December 2025 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28th February 2026. The SGC is not tax deductible.
31 January
Income Tax Returns
Due date for all entities other than individuals, that were taxable large/medium entities in the latest year lodged, to lodge 2023/24 income tax returns, unless required earlier.
The due date for companies and superannuation funds in this category to pay income tax was 1st December 2024.
The due date for trusts in this category to pay income tax is the date stated on their notice of assessment.
Agents cannot ‘self-assess’ a lodgement deferral from this date or assume a later date for lodgement on the basis that a taxpayer will be non-taxable in the current year.
31 January
Income Tax Returns
Due date for taxable head companies of consolidated groups (including new registrants), that have a member deemed to be a large/medium entity in the latest year lodged, to lodge 2024/25 income tax returns, unless required earlier.
31 January
TFN/ABN Reporting
Due date for closely held trusts to lodge quarterly TFN reports for the December 2024 quarter for TFNs quoted to a trustee by beneficiaries.
NOTE:
- As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
- When the due date for lodgment or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.