Due Dates

Lodge and pay quarter 4, 2024–25 activity statement if lodging by paper.

Pay quarter 4, 2024–25 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

Make super guarantee contributions for quarter 4, 2024–25 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 2025.

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2024–25.

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.

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.

Lodge and pay July 2024 monthly business activity statement.

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

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.

In any of these scenarios we are here to help – as this is a matter which clearly requires the expertise of a tax professional. Email us at [email protected] or call us on (08) 7078 3505