The December 2024 to February 2025 due dates are as follows:

December 2024

2 December – Pay 2024 income tax for companies that were taxable medium or large taxpayers in the previous financial year or required to lodge by 31 October 2024.

9 December – Lodge and pay November 2024 monthly payroll tax.

23 December – Lodge and pay November 2024 monthly business activity statement or instalment activity statement.

January 2025

14 January – Lodge and pay December 2024 monthly or periodic payroll tax (for half-yearly lodgers).

15 January – Lodge TFN report for closely held trusts, if any beneficiary quoted their TFN to a trustee in the December 2024 quarter.

21 January:

Activity Statements

• Lodge and pay December 2024 monthly business activity statement or instalment activity statement.

PAYG Instalments

• Lodge and pay December 2024 quarterly PAYG instalment activity statement for the head company of a consolidated group.

28 January – Deadline to pay super guarantee contributions^ for the December 2024 quarter into employee super funds by this date.

31 January – Lodge 2024 income tax returns for companies and trusts that were taxable medium or large taxpayers in the previous financial year and not required to lodge earlier.

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

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.

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.