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Key lodgment and payment dates for business for January.

Last updated 20 June 2023

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.

28 January


  • Due date for super guarantee (SG) contributions, for quarter 2, (October–December).
    • Quarter 2 SG contributions are to be received by the superfund by this date – you need to allow sufficient time for SG payments to reach and be processed by your superfund, especially if using a SG clearing house.
    • If you don't pay the SG contributions for quarter 2 in full and by this date, you must pay the super guarantee charge (SGC) and lodge a SGC statement with us by 28 February.

It's important to note, SGC is more than the SG you would have normally paid and is not tax deductible.