The February 2025 to April 2025 due dates are as follows:

February 2025

7 February

• Lodge and pay January 2025 monthly payroll tax

21 February:

• Lodge and pay January 2025 monthly business activity statement or instalment activity statement.
• Lodge and pay December 2025 monthly business activity statement or instalment activity statement, for entities with annual turnover up to $10 million that lodge electronically and report GST monthly.

28 February –

Activity Statements and PAYG Instalments

• Lodge and pay December 2024 quarterly activity statement.
• Lodge and pay December 2024 quarterly PAYG instalment. Lodgement is only required if varying the instalment amount.

GST  

• Lodge and pay 2024 annual GST return if no income tax return lodgement obligation.
• Lodge and pay December 2024 quarterly GST instalment notice. Lodgement is only required if varying the instalment amount.

Income Tax

• Lodge and pay 2024 income tax returns for:
  • Medium to large companies and super funds (that were not due at an earlier date);
  • Subsidiary members of a tax consolidated group who exited the group at any point during the 2024 financial year; and
  • Medium to large companies that are new registrants.
• Lodge 2024 income tax returns for medium to large trusts that were non-taxable in the latest year lodged, unless required earlier (including new registrants)

Superannuation

• Lodge Superannuation Guarantee Charge^(SGC) statement and pay the charge, where an employer has a superannuation guarantee shortfall* for the December 2024 quarter.

^SGC is not tax-deductible

*A superannuation guarantee shortfall exists for the December 2024 quarter where an employer fails to pay a superannuation guarantee amount for their employee(s) into the correct fund by 28 January 2025.

March 2025

7 March

• Lodge and pay February 2025 monthly payroll tax.

21 March:

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

31 March

• Lodge and pay 2024 income tax returns for:
  • Companies and super funds with total income of more than $2 million in the latest year lodged (excluding large and medium taxpayers), unless due earlier.
  • Head company of a consolidated group (excluding large and medium entities), with a member who had total income excess of $2 million in their latest year lodged, unless due earlier.
  • Individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large and medium trusts.

April 2025

7 April:

• Lodge and pay March 2025 monthly payroll tax.

22 April:

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

28 April –

Activity Statements and PAYG Instalments

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

GST

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

Superannuation

• Deadline to pay super guarantee contributions^ for the March 2025 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 during the March 2025 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 2025 (SGC is not tax deductible).

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.