The Australian Taxation Office has announced the following key dates to look out for in December 2024 & January 2025.
21 December
Lodge and pay November 2024 monthly business activity statement.
21 January
Lodge and pay December 2024 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
28 January
Make quarter 2, 2024–25 super guarantee contributions to funds by this date.
- Note: Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 February 2025.
31 January
Lodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.
Payment for large and medium entities with a 31 January due date is:
- 1 December 2024 for companies and super funds
- for trusts, as stated on their notice of assessment.
Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large or medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2024.
If you have any questions about these key dates, please don’t hesitate to contact our office.