Key Dates January 2024

Date Category Description
21 Jan 2024 Activity Statements Due date to lodge and pay monthly activity statements for December 2023 (*see below for extension granted to certain small businesses). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for December 2023.
  • PAYG withholding for December 2023 (medium withholders).
  • PAYG instalment for December 2023 for monthly PAYG instalment payers.

* Small business clients (up to $10 million turnover) who report GST monthly and lodge electronically are granted a one month extension for the December monthly BAS only. The due date is 21 Feb 2024.

28 Jan 2024 Superannuation Due date for employers to pay superannuation guarantee contributions for the December 2023 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 Feb 2024The SGC is not tax deductible.

28 Jan 2024 TFN/ABN reporting Due date for investment bodies to lodge quarterly TFN/ABN reports for the December 2023 quarter for new TFN/ABN quotations by investors.
31 Jan 2024 TFN/ABN reporting Due date for closely held trusts to lodge quarterly TFN reports for the December 2023 quarter for TFNs quoted to a trustee by beneficiaries.
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