October brings important lodgment deadlines for registered agents, covering PAYG instalments, activity statements, superannuation contributions, and tax returns. Staying on top of these dates helps avoid penalties and ensures timely compliance for clients.
Important dates:
21 October
- Pay annual PAYG instalment notice (Form N) if varying the instalment or using the rate method.
- Lodge and pay Q1 2025–26 PAYG instalment activity statement for head companies of consolidated groups.
- Lodge and pay September 2025 monthly BAS.
28 October
- Lodge and pay Q1 2025–26 activity statement if lodging by paper.
- Pay Q1 2025–26 instalment notice (Forms R, S, T) if varying the instalment.
- Make super guarantee contributions for Q1 2025–26. (Late payments incur super guarantee charge; statement due 28 Nov 2025.)
- Lodge annual TFN withholding report for closely held trusts.
31 October
- Final date to add new clients to your lodgment program.
- Lodge outstanding prior year tax returns for all entities (including SMSFs).
- Lodge AIIR, DASP annual report, franking account tax return (disclosure only), PAYG withholding annual reports (various types), lost members report (1 Jan – 30 Jun 2025), TFN reports for closely held trusts, and NFP self-review return.
- Payment due for individuals, trusts, companies, and super funds as per assessment notices.
Note: The lodgment program allows flexibility, but some clients may require earlier submission to meet program obligations.
If you have any questions regarding the above information, please do not hesitate to contact our office to speak to one of our team.
