The June 2025 to August 2025 due dates are as follows:

June 2025

9 June:

• Lodge and pay May 2025 monthly payroll tax.

23 June:

• Lodge and pay May 2025 monthly business activity statement or instalment activity statement.

25 June:

• Lodge and pay 2025 annual Fringe Benefits Tax (FBT) return, if lodging through a registered tax agent.

30 June:

• End of financial year.

July 2025

7 July:

• Employee share scheme (ESS) statements for the 2025 financial year to be sent to employees.

14 July:

Single Touch Payroll (STP) Finalisation

• Complete end of year finalisation declaration for employees through Single Touch Payroll (STP).

PAYG Withholding

• Provide Pay As You Go (PAYG) withholding payment summaries to payees, for payments not reported through STP.

21 July:

Activity Statements

• Lodge and pay June 2025 monthly business activity statement or instalment activity statement.
• Lodge and pay June 2025 quarterly PAYG instalment activity statement for the head company of a consolidated group.

Payroll Tax

• Lodge and pay 2025 annual payroll tax return (including wages for the month of June 2025).

28 July:

Activity Statements and PAYG Instalments

• Lodge and pay June 2025 quarterly activity statement, if lodging by paper and not an active STP reporter.
• Lodge and pay June 2025 quarterly PAYG instalment. Lodgement is only required if varying the instalment amount.

GST

• Lodge and pay June 2025 quarterly GST instalment. Lodgement is only required if varying the instalment amount.

Superannuation

• Deadline to pay super guarantee contributions^ for the June 2025 quarter into employees super funds by this date.

^ Employers who do not pay the super contribution on time will need to lodge and pay the superannuation guarantee charge (SGC) statement by 28 August 2025 (SGC is not tax deductible).

31 July:

TFN Report

• Lodge TFN report for closely held trusts, if any beneficiary quoted their TFN to a trustee during the June 2025 quarter.

August 2025

7 August:

• Lodge and pay July 2025 monthly payroll tax.

14 August:

PAYG Withholding

• Lodge 2025 Pay As You Go (PAYG) withholding payment summary annual report for large withholders (annual withholding of more than $1 million) or those without a registered tax agent lodging on their behalf. This is not required for any payments reported through Single Touch Payroll (STP).

Employee Share Scheme (ESS)

• Lodge 2025 Employee Share Scheme (ESS) annual report.

21 August:

Activity Statement

• Lodge and pay July 2025 monthly business activity statement or instalment activity statement.

GST

• Deadline to elect to report Goods and Services Tax (GST) annually for eligible monthly reporters.

25 August

• Lodge and pay June 2025 quarterly activity statement, if lodging through a tax agent or an active STP reporter.

28 August:

Taxable Payments Annual Report

• Lodge 2025 Taxable Payments Annual Report (TPAR) for contractor payments made by businesses in certain industries (construction, cleaning, couriers and road freight etc).

Superannuation

• Lodge Superannuation Guarantee Charge^ (SGC) statement and pay the charge, where an employer has a superannuation guarantee shortfall* for the June 2025 quarter.

^SGC is not tax-deductible.

*A superannuation guarantee shortfall exists for the June 2025 quarter where an employer fails to pay a superannuation guarantee amount for their employee(s) into the correct fund by 28 July 2025.

Learn more

If you need any assistance with meeting your deadlines or other taxation matters, contact Kristy Baxter or Angela Stavropoulos or your Pilot advisor on 07 3023 1300.