ATO Lodgement dates

Ryan Schirmer • November 30, 2023

1 December

Pay income tax for taxable large and medium taxpayers, companies and super funds. Lodgment of return is due 31 January 2024.

Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large or medium taxpayer in the latest year lodged. Lodgment of return is due 31 January 2024.

Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2023.

21 December

Lodge and pay November 2023 monthly business activity statement.

21 January

Lodge and pay quarter 2, 2023–24  PAYG instalment activity statement  for head companies of consolidated groups.

Lodge and pay December 2023 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, 2023–24 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 2024.

31 January

Lodge  TFN report  for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2023–24.

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 2023 – for companies and super funds

• for trusts – as stated on their notice of assessment.

Note: You cannot assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year. If you request a lodgmentdeferral, it will be escalated for manual assessment as an  ATO assessed  deferral.

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 2023.

21 February

Lodge and pay December 2023 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

Lodge and pay January 2024 monthly business activity statement.

28 February

Lodge tax return for non-taxable large and medium entities as per the latest year lodged (except individuals).

Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

Lodge tax returns for new registrant (taxable and non-taxable) large or medium entities (except individuals).

Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

Lodge tax return for non-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.

Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.

Lodge tax return for large or medium new registrant (non-taxable) head company of a consolidated group.

Lodge and pay  Self-managed superannuation fund annual return  for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2023 due date at finalisation of a review of the SMSF at registration.

Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see  Super lodgment.

Lodge and pay quarter 2, 2023–24 activity statement for all lodgmentmethods.

Pay quarter 2, 2023–24 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation.

Note: If the taxpayer does have a tax return obligation, this return must be lodged by the due date of the tax return.

Lodge and pay quarter 2, 2023–24  Superannuation guarantee charge statement  if the employer did not pay enough contributions on time.

Note: Employers lodging a  Superannuation guarantee charge statement  can choose to offset contributions they paid late to a fund against their  super guarantee charge  for the quarter. They still have to pay the remaining super guarantee charge.

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