5 June
Lodge 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.
Note: This includes companies and super funds but excludes large and medium taxpayers and head companies of consolidated groups.
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.
Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.
21 June
Lodge and pay May 2024 monthly business activity statement.
25 June
Lodge and pay 2024 Fringe benefits tax annual return for tax agents if lodging electronically.
30 June
Super 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 see the Services AustraliaExternal Link website.
Information for registered agents about preparing and lodging tax statements and returns due in June 2024.