28 APRIL 2024
- Super guarantee contributions for Quarter 3 (January – March 2024) are to be made to the fund by this date. Employers who do not pay minimum super contributions for Quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement with the ATO by 28 May 2024. Remember, the super guarantee charge is not tax deductible.
15 MAY 2024
- Income tax returns for the 2023 financial year for all other entities that did not have to lodge earlier and are not eligible for the 5 June 2024 concession. Due date for lodging and due date for company and super funds to pay if required. Individuals and trusts in this category to pay as per their notice of assessment.
21 MAY 2024
- April 2024 monthly business activity statement - due date for lodgement and payment.
- Final date for appointing a tax agent for a fringe benefits tax role. You must tell us by this date to make sure you receive the lodgement and payment concessions for fringe benefits tax returns.
- Fringe benefits tax annual return – due date for lodgement and payment if lodging by paper.
26 MAY 2024
- Quarter 3 activity statements (January - March 2024) - due date for lodgement and payment if you or your tax agent have elected to receive and lodge electronically.
28 MAY 2024
- Superannuation guarantee charge (SGC) statement - quarterly and paying the super guarantee charge for Quarter 3 (January – March 2024), if the employer did not pay enough contributions on time.
5 JUNE 2024
- Income tax return lodgement for the 2023 financial year, including companies and super funds where the return is not required earlier, and both of the following criteria are met: non-taxable or refund as per latest year lodged and non–taxable or receiving a refund in the current year. This is for all entities with a lodgement end date of 15 May 2024, excluding large/medium business taxpayers. Income tax returns due for individuals and trusts with a lodgement end date of 15 May 2024 provided they also pay any liability due by this date. This is not a lodgement end date but a concessional arrangement where you will not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date.
21 JUNE 2024
- May 2024 monthly business activity statement – due date for lodgement and payment.
25 JUNE 2024
- Lodge and pay Fringe benefits tax annual return via your tax agent (lodging electronically).
30 JUNE 2024
- Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2023–2024 financial year.
- If you receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, you and your partner must lodge the 2022–2023 tax return by 30 June 2024, regardless of any deferrals in place.