As we approach the end of the 2024–25 financial year, it is important to begin preparations for year-end compliance. This typically involves finalising your general ledger accounts and ensuring all statutory obligations are met in a timely manner.
It can, however, be a busy period where key deadlines are inadvertently overlooked – such as lodgement of Fringe Benefits Tax (FBT) returns or the payment of Superannuation Guarantee (SG) contributions.
To assist you in meeting your compliance obligations and avoiding any interest charges or penalties, we have outlined the key lodgement and payment due dates for May and June 2025 below.
Key Tax Compliance Dates – May & June 2025
- 15 May 2025 – Income Tax: Lodge 2024 income tax returns for all entities that are not required to lodge earlier and are not eligible for the 5 June concession.
- 21 May 2025 – PAYG Withholding: Lodge and pay April 2025 monthly activity statement.
- 21 May 2025 – PAYG Instalments: Lodge and pay April 2025 activity statement for monthly PAYG instalment reporters.
- 21 May 2025 – Fringe Benefits Tax: Lodge FBT return for the year ended 31 March 2025, and make payment if not lodging through a registered tax agent.
- 21 May 2025 – Fringe Benefits Tax: Final date to add new FBT clients to your client list to access FBT lodgement and payment concessions.
- 28 May 2025 – Fringe Benefits Tax: Payment due date for FBT annual return if lodging electronically.
- 28 May 2025 – Superannuation Guarantee: Due date for SG contributions for the January to March 2025 quarter.
- 5 June 2025 – Income Tax: Due date for lodgement of income tax returns for all entities eligible for the 5 June concession.
Note: Entities may lodge by 8 June 2025 without requesting a deferral, provided any liability is paid by that date. - 21 June 2025 – GST: Lodge and pay the May 2025 monthly activity statement.
- 21 June 2025 – PAYG Withholding and Instalments: Lodge and pay the May 2025 monthly activity statement.
- 25 June 2025 – Fringe Benefits Tax: Lodge 2025 FBT annual return through a tax agent (if lodging electronically).
- 30 June 2025 – Superannuation Guarantee: Super contributions must be paid by this date to qualify for a tax deduction in the 2024–25 financial year.
Should you require assistance with year-end compliance, superannuation obligations, or managing operational, staffing, or workplace health and safety matters, please do not hesitate to contact us.
