The March 2025 to May 2025 due dates are as follows:

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).

May 2025

7 May:

• Lodge and pay April 2025 monthly payroll tax.

15 May:

• Lodge 2024 tax return for all entities (unless due earlier). Payment for companies and super funds is due on this date, the payment due date for individuals and trusts is advised on the notice of assessment.

21 May:

FBT

• Lodge and pay annual 2025 Fringe Benefits Tax (FBT) return, if not lodging through a registered tax agent.

Activity Statements and PAYG Instalments

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

26 May:

• Lodge and pay March 2025 quarterly activity statement, if lodging through a tax agent or an active STP reporter.

28 May:

• Lodge Superannuation Guarantee Charge^ (SGC) statement and pay the charge, where an employer has a superannuation guarantee shortfall* for the March 2025 quarter.

^SGC is not tax-deductible

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