Tax & Accounting: Important Dates 2023

This list of lodgment program due dates is not comprehensive – it is a guide only. Events or timelines may change. Unless otherwise stated, the due dates provided are for 30 June balancers only.

When a due date falls on a Saturday, Sunday or public holiday, you can lodge or pay on the next business day. The payment due dates for a tax return are determined by client type, the lodgment due date and when the return is lodged.


July 2023

21 JulyLodge 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 JulyLodge 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.

31 JulyLodge 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 Early stage innovation company report.

Lodge Community housing provider annual report.

August 2023

14 AugustLodge 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 AugustLodge and pay July 2023 monthly business activity statement.
25 AugustLodge and pay quarter 4, 2022–23 activity statement if you lodge electronically.
28 AugustLodge and pay quarter 4, 2022–23 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Lodge Taxable payments annual report (TPAR).

September 2023

21 SeptemberLodge and pay August 2023 monthly business activity statement.
30 SeptemberLodge 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.

October 2023

21 OctoberPay 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 OctoberLodge 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.

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 OctoberLodge and pay Self-managed superannuation fund annual return for (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first-year return has a 31 October 2023 due 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

Lodge Annual investment income report (AIIR).

Lodge Departing Australia superannuation payments (DASP) annual report.

Lodge Franking account tax return when both the return is a disclosure only (no amount payable) and taxpayer is a 30 June balancer.

Lodge PAYG withholding annual report no ABN withholding (NAT 3448).

Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187). This report advises amounts withheld from payments to foreign residents for interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR) and royalty payments.

Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for entertainment and sports activities, construction and related activities, and arranging casino gaming junket activities.

November 2023

21 NovemberLodge and pay October 2023 monthly business activity statement.
25 NovemberLodge and pay quarter 1, 2023–24 activity statement if you lodge electronically.
28 NovemberLodge and pay quarter 1, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

December 2023

1 DecemberPay 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 DecemberLodge and pay November 2023 monthly business activity statement.

January 2024

21 JanuaryLodge and pay quarter 2, 2023–24 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay December 2023 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

28 JanuaryMake quarter 2, 2023–24 super guarantee contributions to funds by this date.
31 JanuaryLodge tax return for taxable large and medium entities as per the latest year lodged (all entities other than individuals), unless required earlier.

Payment for large and medium entities with a 31 January due date is 1 December 2023 – for companies and super funds, and for trusts – as stated on their notice of assessment.

Lodge tax return for the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large or medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2023.

February 2024

21 FebruaryLodge and pay December 2023 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

Lodge and pay January 2024 monthly business activity statement.

28 FebruaryLodge tax return for non-taxable large and medium entities as per the latest year lodged (except individuals).

Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

Lodge tax returns for new registrant (taxable and non-taxable) large or medium entities (except individuals).

Payment (if required) for companies and super funds is also due on this date. Payment for trusts in this category is due as per their notice of assessment.

Lodge tax return for non-taxable head company of a consolidated group, including a new registrant, that has a member who has been deemed a large or medium entity in the latest year lodged.

Lodge tax return for any member of a consolidated group who exits the consolidated group for any period during the year of income.

Lodge tax return for large or medium new registrant (non-taxable) head company of a consolidated group.

Lodge and pay Self-managed superannuation fund annual return for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2023 due date at finalisation of a review of the SMSF at registration.

Lodge and pay quarter 2, 2023–24 activity statement for all lodgment methods.

Pay quarter 2, 2023–24 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

Annual GST return – lodge (and pay if applicable) if the taxpayer does not have a tax return lodgment obligation.

Lodge and pay quarter 2, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

March 2024

21 MarchLodge and pay February 2024 monthly business activity statement.
31 MarchLodge tax return for companies and super funds with total income of more than $2 million in the latest year lodged (excluding large and medium taxpayers), unless the return was due earlier.

Payment for companies and super funds in this category is also due by this date.

Lodge tax return for the head company of a consolidated group (excluding large and medium), with a member who had a total income in excess of $2 million in their latest year lodged, unless the return was due earlier.

Payment for companies in this category is also due by this date.

Lodge tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more, excluding large and medium trusts.

Payment for individuals and trusts in this category is due as advised on their notice of assessment.

April 2024

21 AprilLodge and pay quarter 3, 2023–24 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay March 2023 monthly business activity statement.

28 AprilLodge and pay quarter 3, 2023–24 activity statement if electing to receive and lodge by paper and not an active STP reporter.

Pay quarter 3, 2023–24 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.

Make super guarantee contributions for quarter 3, 2023–24 to the funds by this date.

30 AprilLodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2023–24.

Lodge lost members report for the period 1 July 2022 to 31 December 2023.

May 2024

15 MayLodge 2023 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups) and are not eligible for the 5 June concession.

Due date for companies and super funds to pay if required.

21 MayLodge and pay April 2024 monthly business activity statement.

Lodge and pay Fringe benefits tax annual return if lodging by paper.

26 MayLodge and pay eligible quarter 3, 2023–24 activity statements if you have elected to receive and lodge electronically.
28 MayLodge and pay quarter 3, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

June 2024

5 JuneLodge tax return for all entities with a lodgment due date of 15 May 2024 if the tax return is not required earlier and both of the following criteria are met:

  • non-taxable or a credit assessment in latest year lodged
  • non-taxable or receiving a credit assessment in the current year.

Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2024 provided they also pay any liability due by this date.

21 JuneLodge and pay May 2024 monthly business activity statement.
25 JuneLodge and pay 2024 Fringe benefits tax annual return for tax agents if lodging electronically.
30 JuneSuper guarantee contributions must be paid by this date to qualify for a tax deduction in the 2023–24 financial year.

If any of your clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partners must lodge their 2022–23 tax return by 30 June 2024, regardless of any deferrals in place

For more information and assistance, you can reach us through email at admin@eclipseadvisory.com.au or by telephone 0402 222 299.

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