Due Dates

21 July

Lodge and pay June 2024 monthly business activity statement.

Lodge and pay quarter 4, 2023–24 PAYG instalment activity statement for head companies of consolidated groups.

28 July

Lodge and pay quarter 4, 2023–24 activity statement if electing to receive and lodge by paper and not an active STP reporter.

Pay quarter 4, 2023–24 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

Make super guarantee contributions for quarter 4, 2023–24 to funds by this date.

Note: Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 August 2024.

31 July

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2023–24.

Lodge Venture capital deficit tax return for June balancers.

Lodge Franking account return for 30 June balancers if there is an amount payable.

Lodge Early stage innovation company report.

Lodge Community housing provider annual report.

14 August

Lodge PAYG withholding payment summary annual report for:

• large withholders whose annual withholding is greater than $1 million
• payers who have no tax agent or BAS agent involved in preparing the report.

21 August

Lodge and pay July 2024 monthly business activity statement.

25 August

Lodge and pay quarter 4, 2023–24 activity statement if you lodge electronically.

28 August

Lodge and pay quarter 4, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Note: Employers who lodge a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

Lodge Taxable payments annual report (TPAR).

Note: The TPAR tells us about payments that are made to contractors for providing services. Some government entities also need to report the grants they have paid in a TPAR.

This list of key dates is not comprehensive – it is a guide only. Events or timelines may change, speak to Venture Private Advisory to certify your due dates for lodgment. When a due date falls on Saturday, Sunday or public holiday, you can lodge or pay on the next business day. The payment due dates for a tax return are determined by client type, the lodgment due date and when the return is lodged.

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