This is a friendly reminder of the upcoming Key Due Dates across the month of October 2025 for small-to-medium sized businesses:
7 October 2025
- September 2025 - Monthly Payroll Tax Return.
21 October 2025
- Pay annual PAYG Instalment Notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.
- Lodge & pay September 2025 - Monthly Business Activity Statement.
28 October 2025
- Lodge & pay September 2025 - Quarterly Activity Statement if electing to receive and lodge by paper and not an active Single Touch Payroll (STP) reporter. (Extension for lodging electronically or through Tax Agent is 25 November 2025).
- Lodge & pay September 2025 Quarter 2025-26 Instalment Notice (Form R, S or T). Lodge the Notice only if you vary the instalment amount.
- Make Superannuation Guarantee Contributions for September 2025 Quarter to Funds by this date.
Note: Employer who do not pay minimum superannuation contributions for September2025 quarter by this date, must pay the Superannuation Guarantee Charge and lodge a Superannuation Guarantee Charge Statement by 28 November 2025.
31 October 2025
- Final date for new clients to appoint a Tax Agent in order to qualify for concessional due dates for 24/25 Returns lodged by Tax Agents. Appointments after this date may not qualify for concessional due dates.
- Lodge Tax Returns for All Entities if one or more prior year returns were outstanding as at 30 June 2025.
- Lodge TFN Report for Closely-Held Trusts for TFNs quoted to Trustee by beneficiaries in September 2025 Quarter.
- Lodge Not-for-Profit (NFP) self-review return for non-charitable NFP entities with an active Australian Business Number (ABN) that self-assess as income tax exempt.
For More Information
For more information or assistance in these matters, please contact the Archer Gowland Redshaw office to speak with an adviser on (07) 3002 2699 | info@agredshaw.com.au
