28 JANUARY 2024
- Super guarantee contributions for Quarter 2 (October – December 2023) are to be made to the fund by this date. 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 - quarterly (NAT 9599) with the ATO by 28 February 2024. Remember, the super guarantee charge is not tax deductible.
31 JANUARY 2024
- Income tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals) due date for lodging, unless required earlier.
- Payment for large and medium entities with a 31 January due date is 1 December 2023 for companies and super funds and for trusts – as stated on their notice of assessment.
21 FEBRUARY 2024
- December 2023 monthly activity statement - due date for lodgement and payment for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
- January 2024 monthly activity statement - due date for lodgement and payment.
28 FEBRUARY 2024
- Quarter 2 activity statements (October - December 2023) - due date for lodgement and payment (all lodgement methods).
- Income tax return for non-taxable large and medium entities as per latest year lodged (all entities other than individuals) due date for lodging. 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.
- Income tax return 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.
- Self-managed superannuation fund annual return (NAT 71226) for newly registered self-managed super funds (SMSF) is due on this date for lodgement and payment unless you have been advised of a 31 October 2023 due date at finalisation of a review of the SMSF at registration. You need to ensure you leave enough time for the audit report to be completed to enable lodgement of the SMSF annual return by the due date.
- Annual GST return or information report if taxpayer does not have a tax return lodgement obligation (if taxpayer has a tax return obligation, this return/report must be lodged by the lodgement due date of the tax return).
- Superannuation guarantee charge (SGC) statement - quarterly and paying the super guarantee charge for Quarter 2 (October – December 2023), if the employer did not pay enough contributions on time. The super guarantee charge is not tax deductible.
21 MARCH 2024
- February 2024 monthly activity statement – due date for lodgement and payment.
31 MARCH 2024
- Income 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) – due date for lodging, unless due earlier. Payment for companies and super funds 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.