Key lodgement and payment dates for business for July & August 2025.
July
28 July
Quarterly BAS, PAYG instalments & super contributions
- Lodge and pay your quarter 4 (April–June 2025) activity statement if:
- You’ve elected to receive and lodge by paper, and
- You’re not an active Single Touch Payroll (STP) reporter.
- Pay quarter 4 instalment notice (forms R, S or T) – only lodge the form if you’re varying the instalment amount.
- Make super guarantee contributions for quarter 4 (April–June 2025) by this date to ensure they’re tax deductible. Contributions must be received by the fund by this date.
31 July
Trust, franking, and compliance reports
- Lodge TFN report for closely held trusts if any beneficiaries quoted their TFNs in quarter 4 of 2024–25.
- Lodge Venture Capital Deficit Tax return – for entities with a 30 June 2025 balance date.
- Lodge Franking Account Return for 30 June 2025 balancers, but only if an amount is payable.
- Lodge Early Stage Innovation Company (ESIC) report.
- Lodge Community Housing Provider annual report.
- Lodge Foreign Account Tax Compliance Act (FATCA) report and Common Reporting Standard (CRS) report for the 2024 calendar year.
August
14 August
Lodge PAYG withholding payment summary annual report for:
- large withholders whose annual withholding is greater than $1 million
- payers who have no tax agent or BAS agent involved in preparing the report.
21 August
Lodge and pay July 2025 monthly business activity statement.
25 August
Lodge and pay quarter 4, 2024–25 activity statement if you lodge electronically.
28 August
Lodge and pay quarter 4, 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.
Lodge Taxable payments annual report (TPAR).
