It's important that you finalise your employees' data by 14 July 2024 if you can, and let your employees know when you have so they can lodge their income tax returns.
You will still need to do a payment summary for any payments you don't report through STP.
21 JULY 2024
- June 2024 monthly activity statements - final date for lodgement and payment. To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.
28 JULY 2024
- Quarter 4 activity statements (April – June 2024) – final date for lodgement and payment if electing to receive and lodge by paper and not an active STP reporter.
- Superannuation guarantee contributions for Quarter 4 (April - June 2024) are to be made to the fund by this date. If an employer does not pay the minimum superannuation guarantee contributions for Quarter 4 by this date, they must pay the SGC and lodge a Superannuation guarantee charge statement-quarterly by 28 August 2024. The SGC is not tax deductible.
31 JULY 2024
- Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in Quarter 4 (April – June 2024).
- Lodge Franking account return for 30 June balancers if there is an amount payable.
14 AUGUST 2024
- PAYG withholding payment summary annual report – final date for lodgement for large withholders whose annual withholding is greater than $1 million and for payers who have no tax agent or BAS Agent involved in preparing the report. Use this to report amounts withheld from salary and wages and other payments. These amounts are reported at Label W2 of the activity statement.
21 AUGUST 2024
- July 2024 monthly activity statements - final date for lodgement and payment.
25 AUGUST 2024
- Quarter 4 activity statements (April - June 2024) – final date for lodgement and payment for electronic lodgement. To ensure you receive the correct amount of credit in your income tax assessment, finalise all your PAYG instalments before you lodge your tax return.
28 AUGUST 2024
- Superannuation guarantee charge statement quarterly – due date and payment if the employer did not pay enough contributions on time.
- Taxable payments annual report (TPAR) – final date for lodgement.
21 SEPTEMBER 2024
- August 2024 monthly activity statements - final date for lodgement and payment.
30 SEPTEMBER 2024
- PAYG withholding payment summary annual report – final date for lodgement for payers who use a tax agent or BAS Agent to help prepare the report.
- Lodge Annual TFN Withholding Report 2024 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.