15 January
TFN report
Quarter 2 (October to 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 to December) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
31 January
Global and domestic minimum tax
The Combined global and domestic minimum tax return and the GloBE Information Return are due 31 January 2027 for fiscal years ending on 31 July 2025.
Sharing economy reporting regime (SERR)
Electronic distribution platform operators must collect and report information about suppliers who earn income through their platform. Due 31 January for transactions between 1 July and 31 December.