The April 2024 to June 2024 due dates are as follows:
April 2024
2 April – Lodge and pay 2023 income tax returns for:
- Companies and super funds with total income of more than $2 million in the latest year lodged (if not due earlier).
- Individuals and trusts whose latest tax return lodged resulted in a tax liability of $20,000 or more (if not due earlier).
8 April – Lodge and pay March 2024 monthly payroll tax.
22 April:
- Lodge and pay March 2024 monthly business activity statement or instalment activity statement.
- Lodge and pay March 2024 quarterly instalment activity statement for the head company of a consolidated group.
29 April:
Activity Statements and PAYG Instalments
- Lodge and pay March 2024 quarterly business activity statements, if lodging by paper and not an active Singe Touch Payroll (STP) reporter.
- Lodge and pay March 2024 quarterly PAYG instalment notice. Lodgement is only required if varying the instalment amount.
GST
- Lodge and pay March 2024 quarterly GST instalment notice. Lodgement is only required if varying the instalment amount.
Superannuation
- Deadline to pay super guarantee contributions^ for the March 2024 quarter into employee super funds by this date.
30 April – Lodge TFN report for closely held trusts, if any beneficiary quoted their TFN to a trustee in the March 2024 quarter.
^Employers who do not pay the super contribution on time will need to lodge and pay the superannuation guarantee charge (SGC) statement by 28 May 2024 (SGC is not tax deductible).
May 2024
7 May – Lodge and pay April 2024 monthly payroll tax.
15 May – Lodge 2023 income tax returns for all entities not required to lodge earlier. Payment for companies and super funds is also due on this date. The payment due date for individuals and trusts is advised on the notice of assessment.
21 May – Lodge and pay April 2024 monthly business activity statement or instalment activity statement.
21 May – Lodge and pay 2024 Fringe Benefits Tax (FBT) return, if lodging by paper.
27 May – Lodge and pay March 2024 quarterly business activity statements, if lodging electronically or an active Singe Touch Payroll (STP) reporter.
28 May – Lodge Superannuation Guarantee Charge^ (SGC) statement and pay the charge, where an employer has a superannuation guarantee shortfall* for the March 2024 quarter.
^SGC is not tax-deductible
*A superannuation guarantee shortfall exists for the March 2024 quarter where an employer fails to pay a superannuation guarantee amount for their employee(s) into the correct fund by 29 April 2024.
June 2024
7 June – Lodge and pay May 2024 monthly payroll tax.
21 June – Lodge and pay May 2024 monthly business activity statement or instalment activity statement.
25 June – Lodge and pay 2024 FBT return, if lodging electronically through a tax agent.
30 June – Superannuation contributions must be paid to employees’ super funds by this date to qualify for a tax deduction in the 2024 financial year.
Learn more
If you need any assistance with meeting your deadlines or other taxation matters, contact Kristy Baxter or Angela Stavropoulos on taxmed@pilotpartners.com.au or 07 3023 1300.