The new year is well underway, and another tax filing season is on the horizon. While it’s generally a stressful time for individuals and businesses alike, staying proactive about deadlines can make for a smooth filing experience.
To save you some headaches down the road, we’ve compiled key deadlines and best practices for 2025. Keep in mind, however, that this calendar is not exhaustive. Income tax rates may affect specific requirements and determine whether you qualify for certain government benefits.
For precise guidance related to your filing status, we recommend consulting the Australian Taxation Office (ATO) for Australian taxpayers or the Inland Revenue for those in New Zealand.
Australian Tax Calendar 2025
| JANUARY | |
|---|---|
| DATE | DETAILS |
| 21 | Lodge and pay Q2 2024-25 PAYG Instalment Activity Statement (IAS) Lodge and pay December 2024 Business Activity Statement (BAS) |
| 28 | Make Q2 2024-25 super guarantee contributions |
| 31 | Lodge TFN report for closely held trusts Lodge tax return for taxable large and medium entities. Payment was due 1 December 2024. |
| FEBRUARY | |
|---|---|
| DATE | DETAILS |
| 21 | Lodge and pay December 2024 BAS/IAS for business clients with up to $10 million turnover that lodge electronically Lodge and pay January 2025 monthly BAS/IAS |
| 28 | Lodge tax return for non-taxable large and medium entities as per the latest year lodged (except individuals). Lodge tax returns for new registrant (taxable and non-taxable) large or medium entities (except individuals). Lodge tax returns for new registrant self-managed superannuation funds |
| MARCH | |
|---|---|
| DATE | DETAILS |
| 21 | Lodge and pay February 2025 monthly BAS/IAS |
| 31 | Lodge tax return for companies and super funds with total income exceeding $2 million in the latest year lodged (excluding large and medium taxpayers) Lodge tax return for individuals and trusts with tax liability of $20,000 or more |
| APRIL | |
|---|---|
| DATE | DETAILS |
| 21 | Lodge and pay March 2025 monthly BAS/IAS |
| 28 | Make super guarantee contributions for Q3 2024-25 |
| MAY | |
|---|---|
| DATE | DETAILS |
| 15 | Lodge 2024 tax returns for all entities that weren’t required to lodge earlier, including all remaining consolidated groups, and are ineligible for the 5 June concession. |
| 21 | Lodge and pay April 2025 monthly BAS/IAS Lodge and pay Fringe benefits tax annual return if submitting by paper. |
| 26 | Extended deadline for lodging and paying Q3 2024–25 BAS if you or your client have opted for electronic receipt and lodgement |
| 28 | Lodge and pay Q3 2024-25 superannuation guarantee charge statement if employer didn’t make enough contributions on time |
| JUNE | |
|---|---|
| DATE | DETAILS |
| 5 | Pay third quarterly instalment of 2025 estimated tax |
| 21 | Lodge and pay May 2025 monthly BAS/IAS |
| 25 | Lodge and pay 2025 Fringe benefits tax annual return for tax agents if lodging electronically |
| 30 | End of the financial year |
| JULY The beginning of the busy season for Australian taxpayers, ending 31 October 2025. |
|
|---|---|
| DATE | DETAILS |
| 5 | Deadline to pay third quarterly instalment of 2025 estimated tax |
| 14 | Deadline for employers reporting to Single Touch Payroll (STP) to make a finalisation declaration |
| 21 | Lodge and pay June 2025 monthly BAS/IAS |
| 28 | Employers must pay super guarantee contributions for Q2 2025-26 |
| AUGUST | |
|---|---|
| DATE | DETAILS |
| 5 | Deadline to pay third quarterly instalment of 2025 estimated tax |
| 21 | Lodge and pay July 2025 monthly BAS/IAS |
| 25 | Extended deadline for lodging and paying Q4 2024-25 BAS |
| 28 | Deadline to lodge a Taxable Payments Annual Report (TPAR) |
| SEPTEMBER | |
|---|---|
| DATE | DETAILS |
| 21 | Lodge and pay August 2025 monthly BAS/IAS |
| 30 | Deadline for end-of-year finalisation of STP for closely held employees |
| OCTOBER | |
|---|---|
| DATE | DETAILS |
| 21 | Lodge and pay September 2025 monthly BAS/IAS |
| 28 | Employers must pay super guarantee contributions for Q3 2025-26 |
| 31 | Deadline to lodge a tax return for fiscal year 1 July 2024 - 30 June 2025 |
| NOVEMBER | |
|---|---|
| DATE | DETAILS |
| 21 | Lodge and pay October 2025 monthly BAS/IAS |
| DECEMBER | |
|---|---|
| DATE | DETAILS |
| 1 | Deadline for medium-large taxpayers, companies, and super funds to pay income tax for 2024-25. Lodgement of return is due 31 January 2026. |
Pay As You Go (PAYG) Withholding
PAYG withholding payments are due by the 21st day of the following month or quarterly, aligning with BAS deadlines.
New Zealand Tax Timetable
Note that this calendar follows the standard balance date of 31 March.
| JANUARY | |
|---|---|
| DATE | DETAILS |
| 15 | Goods and Services Tax (GST) return and payment due for two-monthly filers Accounting Income Method (AIM) instalments due Provisional tax instalments due for GST monthly or two-monthly filers, or are not registered for GST Provisional tax instalments due for those using the standard, estimation, or ratio method |
| 20 | Payment due date for employers who deduct under $500,000 PAYE and ESCT per year Payment due date for employers who deduct $500,000+ PAYE and ESCT per year Quarterly Fringe Benefits Tax (FBT) return and payment due |
| 28 | GST return and payment due AIM instalments due |
| FEBRUARY | |
|---|---|
| DATE | DETAILS |
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 7 | End-of-year income tax payment due for people and organisations without a tax agent Deadline for income year FBT return and payment for people and organisations without a tax agent |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 28 | GST return and payment due for those who file two-monthly GST AIM instalments due Provisional tax instalments due for people and organisations who use the ratio method |
| MARCH | |
|---|---|
| DATE | DETAILS |
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 28 | GST return and payment due for those who file two-monthly GST AIM instalments due |
| 31 | End of 2024 income tax year 2024 income tax return due for clients of tax agents with valid extension of time |
| APRIL | |
|---|---|
| DATE | DETAILS |
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 7 | End-of-year income tax due for clients of tax agents Income year FBT return and payment due for clients of tax agents |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| MAY | |
|---|---|
| DATE | DETAILS |
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 7 | GST return and payment due for those who file two and six-monthly GST AIM instalments due Provisional tax instalments due for people and organisations who use the standard, estimation, or ratio method |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 28 | AIM instalments due |
| JUNE | |
|---|---|
| DATE | DETAILS |
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 30 | Provisional tax instalments due for people and organisations who use the ratio method GST return and payment due for those who file two-monthly GST AIM instalments due |
| JULY | |
|---|---|
| DATE | DETAILS |
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 7 | Final date for filing individual income tax returns without an extension |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 28 | AIM instalments due |
| AUGUST | |
|---|---|
| DATE | DETAILS |
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 28 | GST return and payment due for those who file two-monthly GST AIM instalments due Provisional tax instalments due for people and organisations who use the standard, estimation, or ratio method |
| SEPTEMBER | |
|---|---|
| DATE | DETAILS |
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 29 | AIM instalments due |
| OCTOBER | |
|---|---|
| DATE | DETAILS |
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 28 | GST return and payment due for those who file two or six-monthly GST AIM instalments due Provisional tax instalments due for people and organisations who use the ratio method |
| NOVEMBER | |
|---|---|
| DATE | DETAILS |
| 5 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 28 | AIM instalments due |
| DECEMBER | |
|---|---|
| DATE | DETAILS |
| 5 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year |
| 8 | Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
| 20 | Payment due date for employers who deduct less than $500,000 PAYE and ESCT per year Payment due date for employers who deduct $500,000 PAYE and ESCT or more per year |
Best Practices for a Successful Tax Season
Whether you’re an accounting firm owner, small business stakeholder, or individual taxpayer, navigating the 2025 filing season doesn’t have to be overwhelming.
Understanding your annual taxable income and ensuring you have all the necessary documentation will help you manage tax obligations. For other measures, read on below.
File Early
Don’t wait until the last minute to prepare and lodge a tax return. Filing early helps avoid interest charges and ensures quicker access to potential government assistance and tax refunds. You'll also have time to gather any missing documents and resolve issues should they arise.
Keep Accurate Records
Create a comprehensive filing system, whether digital or physical, for each financial year. Organise separate folders for different types of income and expenses, including work-related expenses and government payments. Additionally, track all tax deductions to maximise your tax return.
For digital records, use consistent naming conventions and maintain regular backups. Accounting firms should encourage their clients to adopt similar documentation practices.
Stay Updated
Tax laws, regulations, and government benefits change frequently. New categories of work-related expenses might qualify for deductions, and government assistance programs may be modified. Stay on top of these updates by setting up alerts or subscribing to tax authority websites and newsletters.
Invest in a Tax Preparation Software
Use modern tax preparation software to simplify and optimise your filing process. Consider cloud-based software for enhanced data security and accessibility without the added cost of IT infrastructure. These tools can help track taxable income and automatically calculate tax rates.
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Scale up your team’s capacity by engaging outsourced staffing services. These services connect you with global tax professionals who can help you handle filing requirements throughout the year and especially during the busy tax season.
Related Reading: The Ultimate Guide to Offshore Accounting
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