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May 2025

Information for registered agents about preparing and lodging tax statements and returns due in May 2025.

Last updated 30 June 2024

15 May

Lodge 2024 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups) and are not eligible for the 5 June concession.

Due date for companies and super funds to pay if required.

Note: Individuals and trusts in this category pay as advised on their notice of assessment.

21 May

Lodge and pay April 2025 monthly business activity statement.

Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns.

Lodge and pay Fringe benefits tax annual return if lodging by paper.

26 May

Lodge and pay eligible quarter 3, 2024–25 activity statements if you or your client have elected to receive and lodge electronically.

28 May

Lodge and pay quarter 3, 2024–25 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Note: Employers who lodge a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

Back to list of due dates

QC34606