The December 2023 to February 2024 due dates are as follows:
1 December – Pay income tax for:
- Companies that were required to lodge by 31 October 2023.
- Companies that were taxable medium to large entities in the immediate prior year.
- Non-full assessment company entities. Payment date is per the notice of assessment.
7 December – Lodge and pay November 2023 monthly payroll tax.
21 December – Lodge and pay November 2023 monthly business activity statement or instalment activity statement.
16 January – Lodge and pay December 2023 monthly and half-yearly payroll tax.
- Lodge and pay December 2023 monthly business activity statement or instalment activity statement.
- Lodge and pay December 2023 quarterly instalment activity statement for the head company of a consolidated group.
29 January – Deadline to pay super guarantee contributions^ for the December 2023 quarter into employee super funds by this date.
- Lodge TFN report for closely held trusts, if any beneficiary quoted their TFN to a trustee in the December 2023 quarter.
- Lodge 2023 income tax returns for companies and trusts that were medium to large taxpayers in the prior year and are not required to lodge earlier.
^Employers who do not pay the super contribution on time will need to lodge and pay the superannuation guarantee charge (SGC) statement by 28 February 2023 (SGC is not tax deductible).
7 February – Lodge and pay January 2024 monthly payroll tax.
21 February – Lodge and pay January 2024 monthly activity statement or instalment activity statement.
Activity Statements and PAYG Instalments
- Lodge and pay December 2023 quarterly activity statements.
- Lodge and pay December 2023 quarterly PAYG instalment. Lodgement is only required if varying the instalment amount.
- Lodge and pay 2023 annual GST or Annual GST information report if no income tax return lodgement obligation.
- Lodge and pay December 2023 quarterly GST instalment notice. Lodgement is only required if varying the instalment amount.
- Lodge and pay 2023 income tax returns for:
- Self-preparing entities that were not due at an earlier date.
- Medium to large companies that were non-taxable in the latest year lodged (including new registrants).
- Lodge 2023 income tax returns for medium to large trusts that were non-taxable in the latest year lodged (including new registrants).
- Lodge Superannuation Guarantee Charge^ (SGC) statement and pay the charge, where an employer has a superannuation guarantee shortfall* for the December 2023 quarter.
^SGC is not tax-deductible
*A superannuation guarantee shortfall exists for the December 2023 quarter where an employer fails to pay a superannuation guarantee amount for their employee(s) into the correct fund by 29 January 2024.