February 2025 Key Dates

• December 2024 Quarterly Activity Statement: Lodge and pay the quarterly activity statement for December 2024 using any lodgment method.
• Quarter 2, 2024–25 Superannuation Guarantee Charge Statement: Lodge and pay the Superannuation Guarantee Charge (SGC) statement for Quarter 2 if the employer did not make sufficient contributions on time.
  Note: Employers lodging an SGC statement can choose to offset late contributions made to a fund against their super guarantee charge for the quarter. However, any remaining super guarantee charge must still be paid.
• Self-Managed Superannuation Fund (SMSF) Annual Return: Lodge and pay the annual return for new registrant SMSFs (taxable and non-taxable), unless the SMSF was given a 31 October 2024 due date following the finalization of a registration review.

For more detailed information, visit the ATO website.

Staying ahead of tax lodgment deadlines is key to avoiding penalties and keeping your finances in order. Acting promptly not only ensures compliance but also gives you peace of mind knowing everything is handled on time.

At Banyan Consulting, we’re here to make tax time stress-free. Whether you need guidance or hands-on support, our team is ready to help. Have questions or need assistance? Reach out to us anytime at reception@banyanconsulting.com.au or give us a call at 02 9283 9888.

Please note: This list of lodgment program due dates is a guide and not all-inclusive. Timelines and events may change, so staying updated is crucial. Unless stated otherwise, the dates provided apply to 30 June balancers only.

Remember, if a due date falls on a weekend or public holiday, you have until the next business day to lodge or pay. Payment deadlines for tax returns depend on your client type, lodgment due date, and when the return is lodged. Don’t leave it to chance—let’s tackle this together!