Key Dates

July 2023 to December 2023

21 July

Lodge and pay June 2023 monthly business activity statement.

Lodge and pay quarter 4, 2022–23 PAYG instalment activity statement for head companies of consolidated groups.

28 July

Lodge and pay quarter 4, 2022–23 activity statement if electing to receive and lodge by paper and not an active STP reporter.

Pay quarter 4, 2022–23 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

Make super guarantee contributions for quarter 4, 2022–23 to funds by this date.

Note: Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 August 2023.

31 July

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2022–23.

Lodge Venture capital deficit tax return for June balancers.

Lodge Franking account return for 30 June balancers if there is an amount payable.

14 August

Lodge PAYG withholding payment summary annual report for:

  • large withholders whose annual withholding is greater than $1 million
  • payers who have no tax agent or BAS agent involved in preparing the report.

21 August

Lodge and pay July 2023 monthly business activity statement.

25 August

Lodge and pay quarter 4, 2022–23 activity statement if you lodge electronically.

28 August

Lodge and pay quarter 4, 2022–23 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Note: Employers who lodge a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

Lodge Taxable payments annual report (TPAR).

Note: The TPAR tells us about payments that are made to contractors for providing services. Some government entities also need to report the grants they have paid in a TPAR.

21 September

Lodge and pay August 2023 monthly business activity statement.

30 September

Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent excluding large withholders whose annual withholding is greater than $1 million.

Lodge Annual TFN withholding report 2023 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

21 October

Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.

Lodge and pay quarter 1, 2023–24 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay September 2023 monthly business activity statement.

28 October

Lodge and pay quarter 1, 2023–24 activity statement if electing to receive and lodge by paper and not an active STP reporter. Pay quarter 1, 2023–24 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.

Make super guarantee contributions for quarter 1, 2023–24 to funds by this date.

Note: Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 November 2023.

Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2022–23 income year.

31 October

Final date to add new clients to our client list to ensure their 2023 tax return is covered by the lodgment program.

Note: The lodgment program is a concession to registered agents.

Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2023.

Note:

  • This means all prior year returns must be lodged, not just the immediate prior year.
  • If all outstanding prior year returns have been lodged by 31 October 2023, the lodgment program due dates will apply to the 2023 tax return.
  • SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.

Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2023:

  • Some prosecuted clients may have a different lodgment due date – refer to the letter you received for the applicable due date.
  • Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment.
  • Payment (if required) for companies and super funds in this category is due on 1 December 2023.
  • SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.

Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2023–24.

21 November

Lodge and pay October 2023 monthly business activity statement.

25 November

Lodge and pay quarter 1, 2023–24 activity statement if you lodge electronically.

28 November

Lodge and pay quarter 1, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Note: Employers lodging a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

1 December

Pay income tax for taxable large and medium taxpayers, companies and super funds. Lodgment of return is due 31 January 2024.

Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large or medium taxpayer in the latest year lodged. Lodgment of return is due 31 January 2024.

Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2023.

21 December

Lodge and pay November 2023 monthly business activity statement.

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