Your upcoming tax calendar for December and January

It’s that time of the year again, as we approach the end of 2023, please remember to organise your tax obligations this holiday season.

Below are the key compliance dates coming up. If you have questions or need help with any of the following, we are here to help.

KEY TAX DATES

21 December 2023 – GST – Monthly Activity Statement and payment for November

21 December 2023 – PAYG withheld and PAYG instalment – Monthly Activity Statement and payment for November

21 January 2023 – GST – Monthly Activity Statement and payment for December

21 January 2023 – PAYG withheld, FBT instalment and PAYG instalment – Monthly Activity Statement and payment for December, if you lodge the BAS yourself

21 January 2023 – PAYG instalment – October to December quarterly instalment payment if you do not lodge through us

21 January 2023 – Large companies – PAYG instalment activity state for December is due for head companies of consolidated groups.

28 January 2023 – Superannuation guarantee – The due date for payment of superannuation guarantee contributions for the October to December 2022 quarter.

31 January 2023 – Income tax return - Due date for lodgment of 2022–23 returns by large/medium companies and superannuation funds, unless required earlier.

31 January 2023 – Income tax return - Payment for large/medium entities with a 31 January due date is:

1 December 2023 — for companies and super funds

for trusts — as stated on their notice of assessment.

31 January 2023 – Income tax return - Due date for lodgment of 2022–23 returns by the taxable head company of a consolidated group (including a new registrant) that has a member who has been deemed a large/medium entity in the latest year lodged, unless the return was required earlier. Payment was due 1 December 2023.

We wish you a safe and relaxing Christmas, and an abundant New Year!

Thank you for working with us this year — we appreciate you!