Key Dates April 2024
| Date | Category | Description |
|---|---|---|
| 21 April 2024 | Activity statements | Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the March 2024 quarter. |
| 21 April 2024 |
Activity statements
|
Due date for entities that are not "deferred BAS payers" to lodge and pay monthly activity statements for March 2024. Tax obligations that may be payable include:
An entity is generally a "deferred BAS payer" for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies to these entities (28 Apr 2024, or 26 May 2024 if lodged electronically through an agent or the entity is an active STP reporter). |
| 28 April 2024 | Activity statements | Due date to pay quarterly PAYG and/or GST instalment notice for the March 2024 quarter (3rd quarter of the 2023/24 income year) for entities that are not head companies of consolidated groups.
Due date to lodge the instalment notice if varying the instalment amount. |
| 28 April 2024 | Superannuation | Due date for employers to pay superannuation guarantee contributions for the March 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 May 2024. The SGC is not tax deductible. |
| 28 April 2024 | Activity statements | Due date to lodge and pay quarterly activity statements for the March 2024 quarter (if lodged on paper and the entity is not an active STP reporter). Tax obligations that may be payable include:
The due date to lodge and pay is 26 May 2024 if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter. |
| 30 April 2024 | National rental affordability scheme | End of the National Rental Affordability Scheme (NRAS) year. |