Key Dates
To make sure you don’t forget when to lodge your activity statements and other liabilities, we will publish the dates for the current accounting period here. Check back here regularly to keep up with your important due dates.
Here are the key dates for BAS, IAS and the Superannuation Guarantee for the following accounting period:
Quarter 1: July to September 2025
- 14th July – Single Touch Payroll Finalisation for FY25
- 21st July – Lodge and pay June 2025 monthly business activity statement.
- 21st July – Payroll Tax Annual Reconciliation.
- 28th July – Superannuation Guarantee Contributions for Quarter 4 2024-25Â – contributions to be made to the fund by this date (Note: Employers who do not pay minimum super contributions by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28th August 2025.
- 28th July – Lodge and pay quarter 4, 2024–25 activity statement if electing to receive and lodge by paper and not an active STP reporter.
- 21st August – Lodge and pay July 2025 monthly business activity statement.
- 25th August – Lodge and pay eligible quarter 4, 2024–25 activity statements if you or your client have elected to receive and lodge electronically.
- 28th August – Taxable Payments Annual Report.
- 21st September – Lodge and pay August 2025 monthly business activity statement.
- 30th September – Single Touch Payroll – Closely Held Payees – End-of-year finalisation declaration through STP for closely held payees due for employers who have both closely held payees and arm’s length employees.
