Due Dates
Lodge Your Tax Return
Lodge Your Tax Return
Just as individuals need to report their earnings to the ATO on a tax return, so does your business, even if there is no tax to pay
| Lodge Your Tax Return | Declare | Due Date |
|---|---|---|
| Sole trader (can be known as an individual in business or working for yourself) | Your business income in your individual tax return. | 31 October unless you lodge through a registered tax agent* |
| Partnership | Your share of the partnership income in your individual tax return. The partnership itself will also need to lodge a partnership return. | Both returns are due by 31 October unless you lodge through a registered tax agent* |
| Trust | Any trust distribution you receive in your individual tax return. The trust will also need to lodge a trust return. | Both returns are due by 31 October unless you lodge through a registered tax agent* |
| Company | Any salary or wages you receive, including any other payments such as director’s fees or income from dividends, in your individual tax return. The company will also have to lodge a company tax return. | If you don’t lodge through a registered tax agent Individual tax returns are due by 31 October Company tax returns are generally due by 28 February each year |
Paying Super
If you are required to pay super for your employees or workers, you must pay super contributions to their nominated super fund by the following dates
The tax returns you need to lodge and when you need to lodge will depend on your business structure:
| Quarter | Period | Due Date |
|---|---|---|
| Quarter 1 | 1 July to 30 September | 28 October |
| Quarter 2 | 1 October to 31 December | 28 January |
| Quarter 3 | 1 January to 31 March | 28 April |
| Quarter 4 | 1 April to 30 June | 28 July |
Fringe Benefits Tax
If you pay your employees some types of non-cash benefits (like paying for a work car that they can also use at home), you may need to register for and pay fringe benefits tax (FBT)
Did you know?
- The FBT year runs from 1 April to 31 March.
- You need to lodge your FBT return and pay the amount owed for the year by 21 May.
Quarterly IAS/BAS Lodgement Due Dates 2023/24
| # | Month | Description | Due Date |
|---|---|---|---|
| 1 | July-23 | Year End Finalization STP Event | 07/14/2023 |
| 2 | July-23 | Monthly IAS – July | 08/21/2023 |
| 3 | Aug-23 | Monthly IAS – Aug | 09/21/2023 |
| 4 | Sept-23 | Quaterly BAS July – Sept | 11/27/2023 |
| 5 | Oct-23 | Monthly IAS – Oct | 11/21/2023 |
| 6 | Nov-23 | Monthly IAS – Nov | 12/21/2023 |
| 7 | Dec-23 | Quaterly BAS Oct-Dec | 02/28/2024 |
| 8 | Dec-23 | Annual Income Tax Return | 01/07/2024 |
| 9 | Jan-24 | Monthly IAS – Jan | 02/22/2024 |
| 10 | Feb-24 | Monthly IAS – Feb | 03/21/2024 |
| 11 | Mar-24 | Quaterly BAS Jan-Mar | 05/26/2024 |
| 12 | Apr-24 | Monthly IAS – Apr | 05/22/2024 |
| 13 | May-24 | Monthly IAS – May | 06/21/2024 |
| 14 | Jun-24 | Quaterly BAS Apr-Jun | 08/26/2024 |
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