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  • January

    Key lodgment and payment dates for business for January.

    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.

    28 January


    • Due date for super guarantee contributions, for quarter 2, (October–December) – contributions to be made to the fund by this date.
      • If you do not pay minimum super contributions for quarter 2 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 February. The super guarantee charge is not tax deductible.

    31 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.
    Last modified: 15 Dec 2022QC 32060