Key Dates October 2024
| Date | Category | Description |
|---|---|---|
| 21 Oct 2024 | Activity statements | Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the September 2024 quarter. |
| 21 Oct 2024 | PAYG instalments | Due date to pay annual PAYG instalment notice for the year to 30 June 2024.
Due date to lodge the instalment notice if varying the instalment amount or using the rate method to calculate the instalment. If you have already lodged your income tax return, you should not vary your annual PAYG instalment. |
| 21 Oct 2024 | Activity statements | Due date for entities that are not "deferred BAS payers" to lodge and pay monthly activity statements for September 2024. Tax obligations that may be payable include:
|
| 28 Oct 2024 | PAYG instalments GST instalments | Due date to pay quarterly PAYG and/or GST instalment notice for the September 2024 quarter (1st quarter of the 2024/25 income year).
Due date to lodge the instalment notice if varying the instalment amount. |
| 28 Oct 2024 | Activity statements | Due date to lodge and pay quarterly activity statements for the September 2024 quarter (if lodged on paper and not an active STP reporter). Tax obligations that may be payable include:
The due date to lodge and pay is 25 Nov 2024 if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter. |
| 28 Oct 2024 | GST | Final date to change GST payment option for 2024 (from actual to instalments, or vice versa).
Final date for eligible quarterly GST payers to elect to report GST annually for 2024/25. |
| 28 Oct 2024 | TFN reporting / Activity statements | Due date for trustees of closely held trusts to lodge and pay annual activity statements for the year to 30 June 2024, for amounts withheld from payments to beneficiaries. |
| 28 Oct 2024 | TFN / ABN reporting | Due date for investment bodies to lodge quarterly TFN/ABN reports for the September 2024 quarter for new TFN/ABN quotations by investors. |
| 28 Oct 2024 | Superannuation | Due date for employers to pay superannuation guarantee contributions for the September 2024 quarter.
Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly by 28 Nov 2024. The SGC is not tax deductible. |
| 28 Oct 2024 | PAYG instalments | Final date to change PAYG instalment option for 2024/25 (from rate method to GDP-adjusted instalment, or vice versa).
Final date for eligible quarterly PAYG instalment payers to elect to pay an annual PAYG instalment for 2024/25. |
| 31 Oct 2024 | Annual investment income reporting | Due date for the following entities to lodge the Annual investment income report (AIIR) for the year to 30 June 2024:
If there is no requirement to lodge the AIIR, investment bodies that are companies may still be required to lodge a Dividend and interest schedule with their 2023/24 income tax returns. |
| 31 Oct 2024 | Income tax returns | Due date for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment date of 31 October to lodge 2023/24 income tax returns. Payment (if required) for companies and superannuation funds in this category is due by 1 December 2024. |
| 31 Oct 2024 | Tax agents | Final date for new clients to appoint a tax agent for the year to 30 June 2024. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents. |
| 31 Oct 2024 | Income tax returns | Due date for self-managed superannuation funds to lodge (and pay) the Self-managed Superannuation Fund Annual Return for (taxable and non-taxable) new registrant funds where the ATO has advised that the return must be lodged by this date. |
| 31 Oct 2024 | GST | Due date for entities who pay or report GST annually, and who are required to lodge income tax returns by 31 October, to lodge the Annual GST return or Annual GST information report for the year to 30 June 2024. |
| 31 Oct 2024 | PAYG withholding | Due date for entities subject to PAYG withholding to lodge the following annual reports for the year to 30 June 2024:
|
| 31 Oct 2024 | Superannuation | Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to advise the ATO of lost members using the Member Account Attribution Service for the half-year to 30 June 2023. |
| 31 Oct 2024 | Income tax returns | Due date to lodge 2023/24 individual, partnership and trust income tax returns. Concessional due dates apply to returns lodged by tax agents. |
| 31 Oct 2024 | Superannuation | Due date for superannuation funds and retirement savings account (RSA) providers to report Departing Australia superannuation payments (DASPs) made during the year to 30 June 2024, if the payers were not required to lodge the PAYG payment summary statement for the year. |
| 31 Oct 2024 | Income tax returns | Due date for all entities with one or more prior year returns outstanding to lodge 2023/24 income tax returns. Payment (if required) for companies and superannuation funds in this category is due by 1 December 2024.
If all outstanding prior year returns are lodged by this date, concessional due dates for 2023/24 returns lodged by tax agents will apply. |
| 31 Oct 2024 | TFN reporting | Due date for closely held trusts to lodge quarterly TFN reports for the September 2024 quarter for TFNs quoted to a trustee by beneficiaries. |
| 31 Oct 2024 | Franking account tax return | Due date to lodge the Franking Account Tax return where the return is disclosure only (no amount payable) and the taxpayer's franking year ends on 30 June 2024. |