Key Dates June 2024
| Date | Category | Description |
|---|---|---|
| 5 Jun 2024 | Income tax returns | Due date for all entities otherwise required to lodge on 15 May 2024 (excluding large/medium entities and head companies of consolidated groups) to lodge 2022/23 income tax returns, where both of the following criteria are met:
|
| 5 Jun 2024 | Income tax returns | Due date for individuals and trusts otherwise required to lodge on 15 May 2024 to lodge 2022/23 income tax returns, provided they also pay any liability due by this date.
* Note that this is not a lodgement due date, but a concessional arrangement where the taxpayer will not have to pay failure to lodge on time (FTL) penalties if the taxpayer lodges and pays by this date. |
| 21 Jun 2024 | Activity statements | Due date to lodge and pay monthly activity statements for May 2024. Tax obligations that may be payable include:
|
| 25 Jun 2024 | FBT returns | Due date to lodge fringe benefits tax returns for the FBT year to 31 March 2024 (if lodged electronically through a tax agent).
The due date to lodge is 21 May 2024 if lodged without an agent or on paper (regardless of whether an agent is used). The due date to pay fringe benefits tax (if required) is 21 May 2024 if lodged without an agent or on paper and 25th June 2024 where lodged electronically by an agent. |
| 30 Jun 2024 | Child Care Subsidy Family Tax Benefit | Due date for recipients of Child Care Subsidy and Family Tax Benefits from Services Australia (and their partners) to lodge 2022/23 tax returns, regardless of any deferrals granted. |
| 30 Jun 2024 | End of financial year | End of the 2023/24 income year. |
| 30 Jun 2024 | Superannuation | Superannuation guarantee contributions must be paid by this date to qualify for an income tax deduction in the 2023/24 income year. |