Key dates coming up in 2025
Some key dates from the Australian Taxation Office (ATO) add these to your calendar and check back regulary to find out what’s coming up.
21 Sep 2025 Activity statements
Due date to lodge and pay monthly activity statements for August 2025. Tax obligations that may be payable include:
- GST, wine equalisation tax and luxury car tax for August 2025.
- PAYG withholding for August 2025 (medium withholders).
- PAYG instalment for August 2025 for monthly PAYG instalment payers.
30 Sep 2025 PAYG withholding
Due date for small and medium withholders (total annual PAYG withholding $1m or less) to lodge the PAYG payment summary statement for the year to 30 June 2025, if they use a tax agent or BAS agent to prepare the report and payees include unrelated persons.
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 to prepare this report can lodge by the due date of their tax return, if they have closely held payees only. Employers utilising Single Touch Payroll (STP) are not required to provide an annual report for amounts covered by STP.
30 Sep 2025 TFN reporting
Due date for trustees of closely held trusts to lodge the Annual TFN withholding report for the year to 30 June 2025 if amounts have been withheld from payments to beneficiaries.
NOTE:
- As some dates may vary, please ensure you contact the Australian Taxation Office to double check any dates in question.
- When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.