January 2024

15 January

Payroll Tax – December 2023 and July to December 2023 half yearly Periodic

21 January

Lodge and pay quarter 2, 2023–24 PAYG instalment activity statement for head companies of consolidated groups.

28 January

Due date for super guarantee (SG) contributions, for quarter 2, (October–December).

  • Quarter 2 SG contributions are to be received by the superfund by this date – you need to allow sufficient time for SG payments to reach and be processed by your superfund, especially if using a SG clearing house.
  • If you don’t pay the SG contributions for quarter 2 in full and by this date, you must pay the super guarantee charge (SGC) and lodge a SGC statement with us by 28 February.

February 2024

7th February

Lodge and pay state payroll tax.

21st February

Lodge and pay December 2023 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

28th February

Lodge and pay quarter 2, 2023–24 BAS/IAS for all lodgement methods.

Lodge and pay quarter 2, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Note: Employers lodging 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.

March 2024

7th March

Lodge and pay state payroll tax.

21 March

Lodge and pay February 2024 BAS/IAS.

April 2024

7th April

Lodge and pay state payroll tax.

21 April

March monthly BAS/IAS – final date for lodgment and payment.

Quarter 3 (January–March) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.

28 April

Lodge and pay quarter 3, 2023–24 BAS/IAS if electing to receive and lodge by paper and not an active STP reporter.

Make super guarantee contributions for quarter 3, 2023–24 to the funds by this date.

Note: Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 May 2024.

May 2024

7th May

Lodge and pay state payroll tax.

12 May

Quarter 3 (January–March) BAS/IAS if lodged electronically – final date for lodgment and payment*

Only applicable if self lodging BAS. If using a registered BAS agent, the due date is 28 May.

21 May

Lodge and pay April 2024 monthly BAS/IAS.

26 May

Lodge and pay eligible quarter 3, 2023–24 BAS/IAS if using a BAS agent

28 May

Lodge and pay quarter 3, 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.

June 2024

7th June

Lodge and pay state payroll tax.

21 June

Lodge and pay May 2024 BAS/IAS.

30 June

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2023–24 financial year.

End of financial year! 🎉

  Due Date (if lodging via paper) Due Date (if lodging through a BAS agent)
Quater 1 (1 July 2022 – 30 September 2022) 28 October 2023 25 November 2023
Quarter 2 (1 October 2023 – 31 December 2023) 28 February 2024 28 February 2024 (no extension)
Quarter 3 (1 January 2024 – 31 March 2024) 28 April 2024 26 May 2023
Quarter 4 (1 April 2024 – 30 June 2024) 28 July 2024 26 August 2024

Monthly:

If your GST turnover is $20 million or more, you must report and pay GST monthly and lodge your activity statements online. It’s not common practice, however some businesses will elect to pay their activity statements monthly despite an annual turnover of less than $20 million.

The due date to lodge and pay your monthly BAS is the 21st day of the month following the end of the taxable period. For example, a July monthly BAS is due on 21 August. Monthly reporting do not generally attract an extension, even if lodging through a registered BAS agent.

Month Due Date
July 21 August
August 21 September
September 21 October
October 21 November
November 21 December
December 21 January
January 21 February
February 21 March
March 21 April
April 21 May
May 21 June
June 21 July

Annual:

If you have voluntarily registered for GST, that is you earn lower than the $75,000 threshold ($150,000 for not-for-profit bodies), you can elect to lodge your activity statements annually.

In this case, your activity statement will be due the same time you lodge your income tax return. If you aren’t lodging an income tax return, the due date will be 28 February following the annual tax period.

Frequently Asked Questions

You must lodge a Business Activity Statement if your turnover exceeds $75,000 and thus are registered for GST ($150,000 for not-for-profits).

If you have not contacted the ATO prior to the due date with an explanation as to why you are unable to lodge your activity statement on time, you may be charged late penalties and interest.

The ATO oftentimes understands if you are unable to pay your activity statements. Contact the ATO as soon as possible before the due date to arrange a payment plan.

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