Handy information

21^st December – Lodge and pay November 2023 Monthly Activity Statements

21^st January – Lodge and pay December 2023 Monthly Activity Statements

28^th January - Lodge and pay December 2023 Quarter Employee Super Guarantee amounts

21^st February – Lodge and pay January 2024 Monthly Activity Statements

28^th February - Lodge and pay December 2023 Quarter Activity Statements

28^th February – Lodge and pay December 2023 Quarter Employee Super Guarantee Statement – if an employer has not paid enough contributions on time

21^st March – Lodge and pay February 2024 Monthly Activity Statements

21^st April – Lodge and pay March 2024 Monthly Activity Statements

28^th April – Lodge and pay March 2024 Quarter Employee Super Guarantee amounts

15^th May – Lodge 2023 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 2024 Monthly Activity Statements

26^th May - Lodge and pay March 2024 Quarter Activity Statements

28^th May – Lodge and pay March 2024 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 2024, 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 2024, 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 2024 Monthly Activity Statements

25^th June – Lodge and pay 2024 Fringe Benefits Tax Annual Return

30^th June – Super guarantee contributions must be paid to qualify for a tax deduction in the 2023-24 financial year

• Note: If clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, 2022–2023 tax returns must be lodged by 30 June 2024, regardless of any deferrals in place.