2024-25 Financial Year Calendar – Important Tax Dates in Australia

• 1 July – Individual tax returns are due from now until 31 October if preparing and lodging yourself.
• 7 July – Lodge monthly payroll tax return (applies to all states).
• 14 July – Employers must issue PAYG withholding payment summaries to employees by today (if reporting via STP this information is in myGov for your employees).
• 14 July – Employee Share Scheme – Employee Statements
• 21 July – Lodge and pay June BAS (if you lodge monthly).
• 21 July – Annual payroll reconciliation must be lodged and any further liability paid by this date.
• 28 July – Lodge and pay Q4 (April–June) BAS (if you lodge quarterly).
• 28 July – Super guarantee contributions for Q4 (April–June) is due today.

• 7 August – Lodge monthly payroll tax return (applies to all states).
• 14 August – PAYG withholding payment summary annual report is due.
• 14 August – Employee Share Scheme – Lodgment
• 21 August – Lodge and pay July BAS (if you lodge monthly).
• 28 August – Taxable payments annual report (TPAR) due for contractors.

• 7 September – Lodge monthly payroll tax return (applies to all states).
• 21 September – Lodge and pay August BAS (if you lodge monthly).

• 7 October – Lodge monthly payroll tax return (applies to all states).
• 21 October – Lodge and pay September BAS (if you lodge monthly).
• 28 October – Lodge and pay your Q1 (July–Sept) BAS (if you lodge quarterly).
• 28 October – Super guarantee contributions for Q1 (July–Sept) is due today.
• 31 October – Last day to submit individual income tax returns.

• 7 November – Lodge monthly payroll tax return (applies to all states).
• 21 November – Lodge and pay October BAS (if you lodge monthly).

• 7 December – Lodge monthly payroll tax return (applies to all states).
• 21 December – Lodge and pay November BAS (if you lodge monthly).

• 7 January – Lodge monthly payroll tax return (applies to all states).
• 21 January – Lodge and pay December BAS (if you lodge monthly).
• 28 January – Super guarantee contributions for Q2 (Oct–Dec) is due today.

• 7 February – Lodge monthly payroll tax return (applies to all states).
• 21 February – Lodge and pay January BAS (if you lodge monthly).
• 28 February – Lodge and pay Q2 (Oct–Dec) BAS (if you lodge quarterly).

• 7 March – Lodge monthly payroll tax return (applies to all states).
• 21 March – Lodge and pay February BAS (if you lodge monthly).

• 7 April – Lodge monthly payroll tax return (applies to all states).
• 21 April – Lodge and pay March BAS (if you lodge monthly).
• 28 April – Lodge and pay Q3 (Jan–March) BAS (if you lodge quarterly).
• 28 April – Super guarantee contributions for Q3 (Jan–Mar) is due today.
• 30 April – R&D Tax Incentive claims due today.

• 7 May – Lodge monthly payroll tax return (applies to all states).
• 15 May – Company income tax returns due for lodgement and payment (make sure you check with your accountant as earlier lodgment dates can apply).
• 15 May – Partnership & Trust Income tax returns due for lodgement.
• 15 May – Individual tax returns due for lodgement if using a tax agent.
• 21 May – Lodge and pay April BAS (if you lodge monthly).
• 21 May – Fringe Benefits Tax return is due by today if you lodge by paper.
• 28 May – Fringe Benefits Tax return is due by today if you lodge electronically.

Note: The FBT tax year runs from 1 April to 31 March.

• 7 June – Lodge monthly payroll tax return (applies to all states).
• 21 June – Lodge and pay May BAS (if you lodge monthly).
• 25 June – FBT Return Due.
• 30 June – Trust distribution resolutions due.
• 30 June – Prepare for end of financial year and wrap up your books for the 2023-24 year.

• 1 July – Individual tax returns are due from now until 31 October if preparing and lodging yourself.
• 7 July – Lodge monthly payroll tax return (applies to all states).
• 14 July – Employers must issue PAYG withholding payment summaries to employees by today (if reporting via STP this information is in myGov for your employees).
• 14 July – Employee Share Scheme – Employee Statements
• 21 July – Lodge and pay June BAS (if you lodge monthly).
• 21 July – Annual payroll reconciliation must be lodged and any further liability paid by this date.
• 28 July – Lodge and pay Q4 (April–June) BAS (if you lodge quarterly).
• 28 July – Super guarantee contributions for Q4 (April–June) is due today.