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January

Key lodgment and payment dates for business for January.

Last updated 21 April 2026

15 January

TFN report

Quarter 2 (October–December) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

Income tax

  • Due date for lodgment of income tax returns for companies and trusts that were taxable medium to large taxpayers in the prior year and are not required to lodge earlier.
    • If you fail to lodge your current return on time your income tax return for the next financial year will be due by 31 October.

21 January

Activity statements

  • December monthly activity statements – final date for lodgment and payment.
  • Quarter 2 (October–December) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.

QC32060