January 2025

Wednesday 1st January

• New Year’s Day

Thursday 15th January

• Lodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.

Tuesday 21st January

• Lodge and pay quarter 2, 2024–25 PAYG instalment activity statement for head companies of consolidated groups.
• Lodge and pay December 2024 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

Sunday 26th January

• Australia Day

Tuesday 28th January

• Make quarter 2, 2024–25 super guarantee contributions to funds by this date.

Note: Employers who do not pay minimum super contributions for quarter 2 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 February 2025.

Friday 31st January

• Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2024–25.
• Lodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier. Payment for large and medium entities with a 31 January due date is:
  • 1 December 2024 for companies and super funds; for trusts, as stated on their notice of assessment.
• Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large or medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2024.

If you use a Tax or BAS agent your filing dates may be different. Contact us to find out the correct date for you.