21 January
- Lodge and Pay December Quarter PAYG Instalment Activity Statement
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
28 January
Pay December Quarter Super Guarantee
Make quarter 2 2024-25 super guarantee contributions to funds by this dateNOTE: 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
31 January
Lodge TFN report for closely held trusts
If any beneficiary quoted their TFN to a trustee in quarter 2, 2024-25- 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