• GST, wine equalisation tax and luxury car tax for March 2025.
• PAYG withholding:
  • for March 2025 (medium withholders).
  • for the March 2025 quarter (small withholders).
• PAYG instalment:
  • for March 2025 for monthly PAYG instalment payers.
  • for the March 2025 quarter for quarterly PAYG instalment payers (3rd quarter of the 2024/25 income year).
• FBT instalment for the March 2025 quarter (4th quarter of the 2025 FBT year).

An entity is generally a “deferred BAS payer” for a particular month, if the entity is a small or medium withholder (total annual PAYG withholding $1m or less), is not required to pay GST monthly, and has a quarterly tax obligation due that month (e.g. FBT instalment or GST). The quarterly activity statement due date applies to these entities (28 Apr 2025, or 26 May 2025 if lodged electronically through an agent or the entity is an active STP reporter).

21 Apr 2025 Activity statements

Due date for head companies of consolidated groups to lodge and pay quarterly instalment activity statements for the March 2025 quarter.

28 Apr 2025 Activity Statements

Due date to pay quarterly PAYG and/or GST instalment notice for the March 2025 quarter (3rd quarter of the 2024/25 income year) for entities that are not head companies of consolidated groups.

Due date to lodge the instalment notice if varying the instalment amount.

28 Apr 2025 TFN/ABN reporting

Due date for investment bodies to lodge quarterly TFN/ABN reports for the March 2025 quarter for new TFN/ABN quotations by investors.

28 Apr 2025 Activity statements

Due date to lodge and pay quarterly activity statements for the March 2025 quarter (if lodged on paper and the entity is not an active STP reporter). Tax obligations that may be payable include:

• GST, wine equalisation tax and luxury car tax for the March 2025 quarter.
• PAYG withholding:
  • for March 2025 (medium withholders).
  • for the March 2025 quarter (small withholders).
• PAYG instalment for the March 2025 quarter for quarterly PAYG instalment payers (3rd quarter of the 2024/25 income year).
• FBT instalment for the March 2025 quarter (4th quarter of the 2025 FBT year).

The due date to lodge and pay is 26 May 2025 if lodged electronically through a tax agent or BAS agent or the entity is an active STP reporter.

28 Apr 2025 Superannuation

Due date for employers to pay superannuation guarantee contributions for the March 2025 quarter.

Employers who fail to pay the minimum superannuation guarantee contributions by this date must pay the superannuation guarantee charge (SGC) and lodge a Superannuation guarantee charge statement – quarterly by 28 May 2025. The SGC is not tax deductible.

30 Apr 2025 Research and Development

Last day to register with Innovation Australia for the 2023/24 income year for companies that are 30 June balancers.

30 Apr 2025 National rental affordability scheme

End of the National Rental Affordability Scheme (NRAS) year.

30 Apr 2025 Franking account tax return

Due date for New Zealand franking companies (a New Zealand resident company which has made an election to join the Australian imputation system) with a 31 March 2025 year end to lodge the franking account tax return, where any of the following apply:

• a liability for franking deficit tax
• a liability for over-franking tax, or
• an obligation to notify the Commissioner of any significant variation in their benchmark franking percentage between franking periods.

New Zealand franking companies should lodge using the Franking account tax return 2024 form with the dates changed.

30 Apr 2025 TFN reporting

Due date for closely held trusts to lodge quarterly TFN reports for the March 2025 quarter for TFNs quoted to a trustee by beneficiaries.

30 Apr 2025 Superannuation

Due date for APRA-regulated superannuation funds (i.e. not self-managed) and RSA providers to advise the ATO of lost members using the Member Account Attribution Service for the half-year to 31 December 2024.