The Australian Taxation Office has announced the following key dates to look out for in October 2024.
21 October
Pay annual PAYG instalment notice. Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
Lodge and pay September 2024 monthly business activity statement.
28 October
Lodge and pay quarter 1, 2024–25 activity statement if electing to receive and lodge by paper and not an active STP reporter.
Pay quarter 1, 2024–25 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.
Make super guarantee contributions for quarter 1, 2024–25 to funds by this date.
- Note: Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 November 2024
31 October
Final date to add new clients to your client list to ensure their 2024 tax return is covered by the lodgement program.
- Note: The lodgement program is a concession to registered agents. We can ask for documents to be lodged earlier than the lodgement.
Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2024.
Lodge Franking account tax return when both the:
- return is a disclosure only (no amount payable)
- taxpayer is a 30 June balancer.
Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187). This report advises amounts withheld from payments to foreign residents for:
- interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR)
- royalty payments.
If you have any questions about these key dates, please don’t hesitate to contact our office.
