2025 IMPORTANT DUE DATES

This page provides a comprehensive overview of the key tax due dates for 2025, including important deadlines for payroll tax, BAS, income tax, and superannuation contributions. Staying informed about these dates is vital for businesses to ensure timely compliance, avoid penalties, and optimise tax strategies. By adhering to these deadlines, you can effectively manage your financial obligations, maintain good standing with tax authorities, and make the most of tax deductions and planning opportunities throughout the year.

2025 QUARTER 3

JANUARY 2025

JAN

NEW YEAR'S DAY (PUBLIC HOLIDAY)

Lodge and pay December 2025 monthly Payroll Tax Return

Lodge and pay December 2024 monthly business activity statement

AUSTRALIA DAY (PUBLIC HOLIDAY)

Lodge and pay quarter 2 (October to December 2024) super guarantee contributions to employees superannuation funds

FEBRUARY 2025

FEB

Lodge and pay January 2025 monthly Payroll Tax Return

Lodge and pay January 2025 monthly business activity statement

Lodge and pay quarter 2 (October to December 2024) business activity statement

MARCH 2025

MAR

Lodge and pay February 2025 monthly Payroll Tax Return

International Women's Day #AccelerateAction

Lodge and pay February 2025 monthly business activity statement

End of Fringe Benefits Tax (FBT) year. If you provide fringe benefits to employees, make sure to complete your FBT return by 21 May if lodging yourself or 25 June if lodging through a tax agent.

2025 QUARTER 4

APRIL 2025

APR

Lodge and pay March 2025 monthly Payroll Tax Return

GOOD FRIDAY (PUBLIC HOLIDAY)

EASTER MONDAY (PUBLIC HOLIDAY)

Lodge and pay March 2025 monthly business activity statement

ANZAC DAY (PUBLIC HOLIDAY)

Pay quarter 3 (January to March 2025) super guarantee contributions to employees superannuation funds
Lodge and pay quarter 3 (January to March 2025) business activity statement if not lodging through a BAS or Tax Agent

MAY 2025

MAY

Lodge and pay April 2025 monthly Payroll Tax Return

Lodge 2025 income tax return if lodging through a Tax Agent

Lodge and pay April 2025 monthly business activity statement
Lodge and pay Fringe Benefits Tax (FBT) return for the year ended 31 March 2025 if not lodging through a Tax Agent

JUNE 2025

JUN

Lodge and pay May 2025 monthly Payroll Tax Return

KING'S BIRTHDAY (PUBLIC HOLIDAY)

Lodge and pay May 2025 monthly business activity statement

Lodge and pay Fringe Benefits Tax (FBT) return for the year ended 31 March 2025 if lodging through a Tax Agent

End of Financial Year (EOFY)

2026 QUARTER 1

JULY 2025

JULY

Single Touch Payroll (STP) finalisation declaration due for the ATO to issue employee 'tax ready income statements'

Lodge and pay June 2025 monthly business activity statement

Pay quarter 4 (April to June 2025) super guarantee contributions to employees superannuation funds
Lodge and pay quarter 4 (April to June 2025) business activity statement if not lodging through a BAS or Tax Agent
Lodge and pay 2024-25 annual payroll tax reconciliaiton

AUGUST 2025

AUG

28AUG

Lodge and pay July 2025 monthly Payroll Tax Return

Lodge and pay July 2025 monthly business activity statement

Lodge and pay quarter 4 (April to June 2025) business actvity statement if lodging through a BAS or Tax Agent

Lodge Taxable Payments Annual Report (TPAR)

SEPTEMBER 2025

SEPT

Lodge and pay August 2025 monthly Payroll Tax Return

Lodge and pay August 2025 monthly business activity statement

Lodge 2025 Annual Tax File Number (TFN) Withholding report (if a trustee has been required to withhold from payments to beneficiaries)

2026 QUARTER 2

OCTOBER 2025

OCT

LABOUR DAY (PUBLIC HOLIDAY in NSW)

Lodge and pay September 2025 monthly Payroll Tax Return

Lodge and pay September 2025 monthly business activity statement

Pay quarter 1 (July to September 2025) super guarantee contributions to employees superannuation funds
Lodge and pay quarter 1 (July to September 2025) business activity statement if not lodging through a BAS or Tax Agent