June 2024

  • 30/6/2024 Super guarantee contributions or personal contributions (pre-tax) must be paid by this date to qualify for a tax deduction in the 2023–24 financial year.
  • 25/6/2024 Lodge and pay 2024 Fringe benefits tax annual return for tax agents if lodging electronically.
  • 21/6/2024 May 2024 monthly IAS due
  • 7/6/2024 May 2024 monthly payroll tax due
  • 5/6/2024 Lodge 2023 tax returns for all entities that are eligible for the 5 June concession.

May 2024

  • 28/5/2024 Superannuation Guarantee Charge Statement – Mar 2024 quarter

You need to lodge and pay the SGC statement if your March quarter super wasn’t paid on time. Note: The super guarantee charge is not tax-deductible.

Use the ATO’s Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

  • 26/5/2024 Mar 2024 quarterly BAS due
  • 21/5/2024 Apr 2024 monthly IAS due
  • 15/5/2024 Lodge 2023 tax returns for all entities that did not have to lodge earlier, and are not eligible for the 5 June concession.
  • 7/5/2024 Apr 2024 monthly payroll tax due

April 2024

  • 28/4/2024 Mar 2024 quarter super guarantee contribution due

Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly by 28 May 2024.

  • 21/4/2024 Mar 2024 monthly IAS due
  • 7/4/2024 Mar 2024 monthly payroll tax due

March 2024

  • 21/3/2024 Feb 2024 monthly IAS due
  • 7/3/2024 Feb 2024 monthly payroll tax due

February 2024

  • 28/2/2024 Superannuation Guarantee Charge Statement – Dec 2023 quarter

You need to lodge and pay the SGC statement if your December quarter super wasn’t paid on time. Note: The super guarantee charge is not tax-deductible.

Use the ATO’s Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

  • 28/2/2024 Dec 2023 quarterly BAS due
  • 21/2/2024 Jan 2024 monthly IAS due
  • 7/2/2024 Jan 2024 monthly payroll tax due

January 2024

  • 28/1/2024 Dec 2024 quarter super guarantee contribution due

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 – quarterly by 28 February 2024.

  • 21/1/2024 Dec 2023 monthly IAS due
  • 7/1/2024 Dec 2023 monthly payroll tax due

December 2023

  • 21/12/2023 Nov 2023 monthly IAS due
  • 7/12/2023 Nov 2023 monthly payroll tax due

November 2023

  • 28/11/2023 Superannuation Guarantee Charge Statement – Sept 2023 quarter

You need to lodge and pay the SGC statement if your September quarter super wasn’t paid on time. Note: The super guarantee charge is not tax deductible.

Use the ATO’s Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

  • 25/11/2023 Sept 2023 quarterly BAS due
  • 21/11/2023 Oct 2023 monthly IAS due
  • 7/11/2023 Oct 2023 monthly payroll tax due

October 2023

  • 28/10/2023 Sept 2023 quarter super guarantee contribution due
  • 21/10/2023 Sept 2023 monthly IAS due
  • 7/10/2023 Sept 2023 monthly payroll tax due

September 2023

  • 30/9/2023 2022-23 PAYG Withholding Payment Summary Annual Report due if lodging by your BAS agent or tax agent
  • 21/9/2023 Aug 2023 monthly IAS due
  • 7/9/2023 Aug 2023 monthly payroll tax due

August 2023

  • 28/8/2023 Superannuation Guarantee Charge Statement – Jun 2023 quarter
  • 28/8/2023 2022-23 Taxable Payments Annual Report (TPAR) due
  • 25/8/2023 Jun 2023 quarterly BAS due
  • 21/8/2023 Jul 2023 monthly IAS due
  • 14/8/2023 2022-23 PAYG Withholding Payment Summary Annual Report due if lodging by yourself
  • 7/8/2023 Jul 2023 monthly payroll tax due

July 2023

  • 28/7/2023 Jun 2023 quarter super guarantee contribution due
  • 21/7/2023 Jun 2023 monthly IAS due
  • 7/7/2023 2022-23 annual payroll tax reconciliation due