Key Dates May 2024

Date Category Description
15 May 2024 Income tax returns Due date for all entities that did not have to lodge earlier (including all remaining consolidated groups), that are not eligible for the 5 Jun 2024 concession, to lodge 2022/23 income tax returns.

The due date for companies and superannuation funds in this category to pay income tax is also 15 May 2024.

The due date for individuals and trusts in this category to pay income tax is the date stated on their notice of assessment.
21 May 2024 Tax agents Final date for new clients to appoint a tax agent for a fringe benefits tax role for the FBT year to 31 March 2024. Appointments after this date may not qualify for concessional due dates for returns lodged by tax agents.
21 May 2024 Activity statements Due date to lodge and pay quarterly activity statements for the March 2024 quarter (if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the March 2024 quarter.
  • PAYG withholding:
    • for March 2024 (medium withholders).
    • for the March 2024 quarter (small withholders).
  • PAYG instalment for the March 2024 quarter for quarterly PAYG instalment payers (3rd quarter of the 2023/24 income year).
  • FBT instalment for the March 2024 quarter (4th quarter of the 2024 FBT year).

The due date to lodge and pay is 28 Apr 2024 if lodged on paper and the entity is not an active STP reporter.
21 May 2024 FBT Returns Due date for the lodgement of the 2023/24 Fringe Benefits Tax Annual Return if lodging by paper (whether or not an agent is involved). The due date for employers in this category to pay the balance of the FBT owing is also 21 May 2024.
26 May 2024 Activity statements Due date to lodge and pay quarterly activity statements for the March 2022 quarter (if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter). Tax obligations that may be payable include:

  • GST, wine equalisation tax and luxury car tax for the March 2022 quarter.
  • PAYG withholding:
    • for March 2022 (medium withholders).
    • for the March 2022 quarter (small withholders).
  • PAYG instalment for the March 2022 quarter for quarterly PAYG instalment payers (3rd quarter of the 2021/22 income year).
  • FBT instalment for the March 2022 quarter (4th quarter of the 2022 FBT year).

The due date to lodge and pay is 28 Apr 2022 if lodged on paper and the entity is not an active STP reporter.
28 May 2024 Superannuation Due date for employers who failed to pay the minimum superannuation guarantee contributions by 28 Apr 2024 to pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement - quarterly. The SGC is not tax deductible.

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