Key Dates

21 April
Activity Statements

Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the March 2024 quarter.

21 April
Activity Statements

Due date for entities that are not “deferred BAS payers” to lodge and pay monthly activity statements for March 2024.  Tax obligations that may be payable include:

• GST, wine equalisation tax and luxury car tax for March 2024;
• PAYG withholding:
  • For March 2024 (medium withholders); and
  • For the March 2024 quarter (small withholders).
• PAYG instalment:
  • For March 2024 for monthly PAYG instalment payers; and
  • For the March 2024 quarter for quarterly PAYG instalment payers (3rd quarter of the 2023/24 income year).
• FBT instalment for the March 2024 quarter (4th quarter of the 2024 FBT year).

28 April
Activity Statements

Due date to pay quarterly PAYG and/or GST instalment notice for the March 2024 quarter (3rd quarter of the 2023/24 income year) for entities that are not head companies of consolidated groups.

Due date to lodge the instalment notice if varying the instalment amount.

28 April
TFN/ABN Reporting

Due date for investment bodies to lodge quarterly TFN/ABN reports for the March 2024 quarter for new TFN/ABN quotations by investors.

28 April
Superannuation

Due date for employers to pay superannuation guarantee contributions for the March 2024 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 28 May 2024.  The SGC is not tax deductible.

28 April
Activity Statements

Due date to lodge and pay quarterly activity statements for the March 2024 quarter (if lodged on paper and the entity is not an active STP reporter).  Tax obligations that may be payable include:

• GST, wine equalisation tax and luxury car tax for the March 2024 quater;
• PAYG withholding:
  • For March 2024 (medium withholders); and
  • For the March 2024 quarter (small withholders).
• PAYG instalment for the March 2024 quarter for quarterly PAYG instalment payers (3rd quarter of the 2023/24 income year); and
• FBT instalment for the March 2024 quarter (4th quarter of the 2024 FBT year).

The due date to lodge and pay is 26 May 2024 if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter.

30 April
Franking Account Tax Return

Due date for New Zealand franking companies (a New Zealand resident company which has made an election to join the Australian imputation system) with a 31 March 2024 year end to lodge the franking account tax return, where any of the following apply:

• A liability for franking deficit tax;
• A liability for over-franking tax, or
• An obligation to notify the Commissioner of any significant variation in their benchmark franking percentage between franking periods.

New Zealand franking companies should lodge using the Franking Account Tax Return 2023 form with the dates changed.

30 April
Superannuation

Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to advise the ATO of lost members using the Member Account Attribution Service for the half-year to 31 December 2023.

30 April
TFN Reporting

Due date for closely held trusts to lodge quarterly TFN reports for the March 2024 quarters for TFNs quoted to a trustee by beneficiaries.

30 April
Research + Development

Last day to register with Innovation Australia for the 2022/23 income year for companies that are 30 June balancers,

30 April
National Rental Affordability Scheme

End of the National Rental Affordability Scheme (NRAS) year.