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.
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.
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.
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.
