Key Dates February 2024
| Date | Category | Description |
|---|---|---|
| 21 Feb 2024 | Activity statements | Due date to lodge and pay monthly activity statements for January 2024. Tax obligations that may be payable include:
|
| 21 Feb 2024 | Activity statements | Due date for small business clients (up to $10 million turnover) who report GST monthly and lodge electronically to lodge and pay monthly activity statements for December 2023. Tax obligations that may be payable include:
* Note that these entities have two monthly activity statements due on the same day - December 2023 and January 2024. |
| 28 Feb 2024 | Superannuation | Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Jan 2023 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly. The SGC is not tax deductible. |
| 28 Feb 2024 | Income tax returns | Due date for all entities other than individuals, that are new registrant taxable or non-taxable large/medium entities, to lodge 2022/23 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2024. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment. |
| 28 Feb 2024 | PAYG instalments GST instalments | Due date to pay quarterly PAYG and/or GST instalment notice for the December 2023 quarter (2nd 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 Feb 2024 | SMSF Income tax returns | Due date for new registrant (taxable or non-taxable) self-managed superannuation funds (SMSFs) to lodge 2022/23 SMSF annual returns and pay income tax (unless advised of a 31 October 2023 due date at finalisation of a review of the SMSF at registration).
There are special arrangements for newly registered SMSFs that do not have to lodge a return. |
| 28 Feb 2024 | Income tax returns | Due date for all entities other than individuals, that were non-taxable large/medium entities in the latest year lodged, to lodge 2022/23 income tax returns.
The due date for companies and superannuation funds in this category to pay income tax (if required) is also 28 Feb 2024. The due date for trusts in this category to pay income tax is the date stated on their notice of assessment. |
| 28 Feb 2024 | GST | Due date for entities who pay or report GST annually, who do not have an income tax return obligation, to lodge the Annual GST return or Annual GST information report for the year to 30 June 2023.
The due date for entities that do have an income tax return obligation is the due date of the income tax return. |
| 28 Feb 2024 | Activity statements | Due date to lodge and pay quarterly activity statements for the December 2023 quarter (whether lodged on paper or electronically). Tax obligations that may be payable include:
|
| 28 Feb 2024 | Income tax returns | Due date for the following entities associated with consolidated groups to lodge 2022/23 income tax returns:
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