Superannuation funds and RSA providers that are not required to lodge the PAYG payment summary statement must report DASPs in a separate annual report by 31 Oct 2025.

14 Aug 2025 Employee share schemes

Due date for providers of interests in employee share schemes (ESS interests) to lodge the Employee share scheme (ESS) annual report for the year to 30 June 2025.

14 Aug 2025 PAYG withholding

Due date for the following entities to lodge the PAYG payment summary statement for the year to 30 June 2025:

• large withholders (total annual PAYG withholding more than $1m).
• small and medium withholders who don’t have a tax agent or BAS agent involved in preparing the report.

Types of payment summaries that may need to be reported include:

• PAYG payment summary – individual non-business.
• PAYG payment summary – foreign employment.
• PAYG payment summary – business and personal services income.
• PAYG payment summary – superannuation income stream.
• PAYG payment summary – superannuation lump sum.
• PAYG payment summary – employment termination payment.

Small and medium withholders who use a tax agent or BAS agent to prepare this report can lodge by 30 Sep 2025 (if payees include unrelated persons) or the due date of their tax return (if closely held payees only). Employers utilising Single Touch Payroll (STP) are not required to provide an annual report for amounts covered by STP.

21 Aug 2025 Activity statements

Due date to lodge and pay monthly activity statements for July 2025. Tax obligations that may be payable include:

• GST, wine equalisation tax and luxury car tax for July 2025.
• PAYG withholding for July 2025 (medium withholders).
• PAYG instalment for July 2025 for monthly PAYG instalment payers.

• GST, wine equalisation tax and luxury car tax for the June 2025 quarter.
• PAYG withholding:
  • for June 2025 (medium withholders).
  • for the June 2025 quarter (small withholders).
  • for the year to 30 June 2025, from employee share schemes amounts where the employee did not quote a TFN or ABN.
  • for the year to 30 June 2025 by investment bodies, from accrued gains on deferred interest securities where the investor did not quote a TFN.
• PAYG instalment for the June 2025 quarter for quarterly PAYG instalment payers (4th quarter of the 2024/25 income year).
• FBT instalment for the June 2025 quarter (1st quarter of the 2026 FBT year).

The due date to lodge and pay is 28 Jul 2025 if lodged on paper and the entity is not an active STP reporter.

28 Aug 2025 Government grants

Due date for Government entities to report grants they have paid during the year to 30 June 2025 using the taxable payments annual report.

28 Aug 2025 Taxable payments

Due date for taxpayers in the following industries to lodge the taxable payments annual report in respect of payments made to persons providing services to the taxpayer during the year to 30 June 2025:

• Building and constructions services
• Cleaning services
• Courier services
• Road freight transport services
• Information technology, computer system design and related services
• Security and surveillance providers and investigation services
• Electronic distribution platforms in relation to taxi travel (as defined in the GST Act, which includes ride-sourcing), short-term accommodation, and all other transactions (asset sharing, food delivery, task-based platforms and other platforms (other than marketplaces))