Handy information

21^st July -            - Lodge and pay June 2025 Monthly Activity Statements

17^th July              - Lodge and pay June 2025 Quarter Employee Super Guarantee amounts – Due 28th

28^th July              - Lodge and pay June 2025 Quarter Instalment (if varied amount)

21^st August        - Lodge and pay July 2025 Monthly Activity Statements

25^th August        - Lodge and pay June 2025 Quarter Activity Statements

28^th August        - Lodge and pay June 2025 Quarter Employee Super Guarantee Statement – if an employer has not paid enough contributions on time

28^th August        – Lodge Taxable Payments Annual Report (TPAR)

21^st September – Lodge and pay August 2025 Monthly Activity Statements

30^th September – Lodge and pay PAYG withholding payment summary annual report

17^th October     -  Lodge and pay September 2025 Quarter Employee Super Guarantee amounts – Due 28th

21^st October      – Lodge and pay September 2025 Monthly Activity Statements

21^st October      – Pay Annual PAYG Instalment Notice – Only if varying the instalment amount or using the rate method to calculate the instalment

21^st November – Lodge and pay October 2025 Monthly Activity Statements

25^th November - Lodge and pay September 2025 Quarter Activity Statements

28^th November – Lodge and pay September 2025 Quarter Employee Super Guarantee Statement – if an employer has not paid enough contributions on time

21^st December – Lodge and pay November 2025 Monthly Activity Statements

21^st January       – Lodge and pay December 2025 Monthly Activity Statements

16^th January      - Lodge and pay December 2025 Quarter Employee Super Guarantee amounts – Due 28th

21^st February    – Lodge and pay January 2026 Monthly Activity Statements

28^th February    - Lodge and pay December 2025 Quarter Activity Statements

28^th February    – Lodge and pay December 2025 Quarter Employee Super Guarantee Statement – if an employer has not paid enough contributions on time

21^st March         – Lodge and pay February 2026 Monthly Activity Statements

21^st April             – Lodge and pay March 2026 Monthly Activity Statements

28^th April            – Lodge and pay March 2026Quarter Employee Super Guarantee amounts

28^th April            - Lodge and pay March 2026 Quarter Instalment (if varied amount)

15^th May             – Lodge 2025 tax returns for all entities that did not have to lodge earlier, and are not eligible for the 5^th of June concession

• Tax payments due for companies and super funds, if required.

21^st May             – Lodge and pay April 2026 Monthly Activity Statements

26^th May             - Lodge and pay March 2026 Quarter Activity Statements

28^th May             – Lodge and pay March 2026 Quarter Employee Super Guarantee Statement – if an employer has not paid enough contributions on time

5^th June               – Lodge tax returns for all entities with a lodgment due date of 15 May 2026, if the tax return is not required earlier and both of the following criteria are met:

• non-taxable or a credit assessment in latest year lodged
• non-taxable or receiving a credit assessment in the current year.

• Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2026, provided they also pay any liability due by this date.
  Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not be applied by the ATO if lodged and paid by this date.

21^st June             – Lodge and pay May 2026 Monthly Activity Statements

25^th June            – Lodge and pay 2026 Fringe Benefits Tax Annual Return

30^th June            – Super guarantee contributions must be paid to qualify for a tax deduction in the 2025-26 financial year

• • Note: If clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, 2024–2025 tax returns must be lodged by 30 June 2026, regardless of any deferrals in place.