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.
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.
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.
Lodge PAYG withholding payment summary annual report for:
Lodge and pay July 2023 monthly business activity statement.
Lodge and pay quarter 4, 2022–23 activity statement if you lodge electronically.
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.
Lodge and pay August 2023 monthly business activity statement.
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.
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.
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.
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:
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:
Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2023–24.
Lodge and pay October 2023 monthly business activity statement.
Lodge and pay quarter 1, 2023–24 activity statement if you lodge electronically.
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.
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.
Lodge and pay November 2023 monthly business activity statement.