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MAY 2025

15 May

Lodge 2024 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups) and are not eligible for the 5 June concession.
 

Due date for companies and super funds to pay if required.
 

Note: Individuals and trusts in this category pay as advised on their notice of assessment.

21 May

Lodge and pay April 2025 monthly business activity statement.

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Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns.

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Lodge and pay Fringe benefits tax annual return if lodging by paper.

26 May

Lodge and pay eligible quarter 3, 2024–25 activity statements if you or your client have elected to receive and lodge electronically.

28 May

Lodge and pay quarter 3, 2024–25 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

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Note: Employers who lodge a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

MAY 2025

5 June

Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2025 provided they also pay any liability due by this date.

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Lodge tax return for companies and super funds with a lodgment due date of 15 May 2025 provided both the prior year and current year return will be non-taxable or result in a refund.

Note:

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  • This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.​

  • Large and medium taxpayers and head companies of consolidated groups are excluded from this concession.

21 June

Lodge and pay May 2025 monthly business activity statement.

25 June

Lodge and pay 2025 Fringe benefits tax annual return for tax agents if lodging electronically.

30 June

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2024–25 financial year.

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If any of your clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partner must lodge their 2023–24 tax return by 30 June 2025, regardless of any deferrals in place. For more information see the Services Australia External Link website.

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