Companies and super funds

Lodging and paying

The lodgment due dates for companies and super funds are displayed on all client listings generated by the end of July 2024.

You can review your clients' payment options in Online services for agents or find further information on how to pay online. You can also phone us on 13 72 86 Fast Key Code 1 2 2 between 8:00 am and 6:00 pm AEST, Monday to Friday.

SMSFs must lodge an SMSF annual return and pay a supervisory levy. For the 2023–24 income year, they must include the levy amount in their income tax calculation and make their payment (if required) using standard payment methods.

Unless the fund is being wound up, we cannot process returns for SMSFs that have no assets. Do not lodge these returns or pay the supervisory levy.

30 June balancers

Lodgment and payment due dates for 30 June balancing companies and super funds
Due date for lodgment	Due date for payment	Description
31 October 2024	1 December 2024	Entities with one or more prior year returns outstanding as at 30 June 2024.
31 October 2024	1 December 2024	Entities prosecuted for non-lodgment of prior year tax returns and advised of a lodgment due date of 31 October 2024.
31 October 2024	1 December 2024	Entities that may be required to lodge early.
1 December 2024	As per notice of assessment	Companies that are not full self-assessment (NFSA) taxpayers. Note: Companies not subject to full self-assessment include agents for non-resident insurers and re-insurers, and overseas shipping companies.
31 January 2025	1 December 2024	Large and medium taxpayers whose 2023 tax return was taxable unless required earlier.
28 February 2025	28 February 2025	Subsidiary member of a consolidated group that has exited the consolidated group in the financial year. Large and medium taxpayers whose 2023 tax return was non-taxable. This includes entities whose 2023 tax return was made not necessary by 30 June 2024. Large and medium taxpayers established between 1 July 2022 and 30 June 2023 and the 2023 tax return is not necessary and you advised us that a tax return was not necessary. New registrant large and medium taxpayers. Head companies of consolidated groups that are new registrants. Note: If the new registrant is a head company of a consolidated group, it is important to refer to Consolidated groups. In some instances, the company may need to lodge using the arrangements for a large entity. New registrant SMSF unless required earlier.
31 March 2025	31 March 2025	Entities with total income in the 2022–23 year of more than $2 million unless required earlier.
15 May 2025	15 May 2025	Entities that may not have an obligation to lodge. Entities who are subsidiary members of a consolidated group that has been consolidated for a full year. These clients should not have an obligation to lodge. Not-for-profit (NFP) entities that assess that they have a requirement to lodge an income tax return and have not been allocated an earlier lodgment due date. New registrants, excluding large and medium taxpayers, head companies of consolidated groups and SMSFs. All remaining entities that are tax agent clients.
5 June 2025	5 June 2025	Tax return for companies and super funds with a lodgment due date of 15 May 2025 and provided both the prior year and the current year will be non-taxable or result in a refund. This does not include large and medium taxpayers or head companies of consolidated groups. Note: This is not a lodgment due date but a concessional arrangement where penalties will be waived if lodgment is made by this date.