January 2023

Information for registered agents about preparing and lodging tax statements and returns due in January 2023.

21 January

• Lodge and pay quarter 2, 2022–23 PAYG instalment activity statement for head companies of consolidated groups.
• Lodge and pay December 2022 monthly business activity statement except for business clients with up to $10 million turnover who report GST monthly and lodge electronically.

28 January

• Make quarter 2, 2022–23 super guarantee contributions to funds by this date.
  
  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 by 28 February 2023.

Note: The super guarantee charge is not tax deductible.

31 January

• Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 2, 2022–23.
• Lodge 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 2022 – for companies and super funds
  • for trusts – as stated on their notice of assessment.
   

Note: You cannot request an agent assessed deferral from this date or assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year.

• 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 2022.

Back to list of due dates