As a bookkeeping firm, one of the most frequent questions we get from clients is about compliance due dates. Lodging your BAS and other reports on time is crucial to avoid penalties and interest charges. To help you stay on track, we’ve compiled a guide to key compliance due dates for the remainder of 2024 and the upcoming year 2025.

Here’s everything you need to know, from BAS to Single Touch Payroll (STP) Finalisation and otherobligations.

GST and BAS Lodgement Due Dates

Your BAS (Business Activity Statement) reporting schedule depends on your GST turnover:

Monthly Reporting: For businesses with a GST turnover of $20 million or more, monthly lodgement is required. Monthly BAS is due on the 21st of the month following the taxable period.
Quarterly Reporting: Small to medium-sized businesses typically lodge quarterly if their turnover is below $20 million.
Annual Reporting: If you’ve voluntarily registered for GST and your turnover is below $75,000 (or $150,000 for non-profits), you report annually.

Monthly BAS Reporting Due Dates for 2024-2025

July 2024: Due 21 August 2024
August 2024: Due 21 September 2024
September 2024: Due 21 October 2024
October 2024: Due 21 November 2024
November 2024: Due 21 December 2024
December 2024: Due 21 January 2025
January 2025: Due 21 February 2025
February 2025: Due 21 March 2025
March 2025: Due 21 April 2025
April 2025: Due 21 May 2025
May 2025: Due 21 June 2025
June 2025: Due 21 July 2025

Quarterly BAS Reporting Due Dates for 2024-2025

For businesses that lodge their BAS quarterly, here are the due dates for lodgement via paper. If you are lodging online, you may be eligible for a two-week extension. This extension is ongoing and applies to quarters ending 30 September, 31 March, and 30 June, which have an original due date of the 28th of the month following the end of the quarter. However, the second quarter already has an eight-week lodgement period.

Quarterly Lodgement (Paper Filing):

Quarter 1 (1 July 2024 to 30 September 2024): Due 28 October 2024
Quarter 2 (1 October 2024 to 31 December 2024): Due 28 February 2025
Quarter 3 (1 January 2025 to 31 March 2025): Due 28 April 2025
Quarter 4 (1 April 2025 to 30 June 2025): Due 28 July 2025

Lodgement Extensions for Online Filing: If you receive and lodge your activity statements online, you may qualify for an extra two weeks to lodge and pay your quarterly activity statements. The revised deadlines would be:

Quarter 1 (1 July 2024 to 30 September 2024): Due 11 November 2024
Quarter 3 (1 January 2025 to 31 March 2025): Due 12 May 2025
Quarter 4 (1 April 2025 to 30 June 2025): Due 11 August 2025

This extension will be visible online once the activity statement generates and dispatches.

Important Notes:

The Quarter 2 activity statement (1 October 2024 to 31 December 2024) lodgers already have an eight-week period and are not eligible for the two-week extension.
This extension does not apply to monthly activity statements or large business clients, among other specific cases (e.g., entities with over $10 million in annual income or GST turnover over $20 million).

Gecko Cloud Solutions BAS Lodgement Dates

If Gecko Cloud Solutions is lodging your BAS as your registered BAS agent, you are eligible for a four-week extension for quarterly lodgements (except for Quarter 2). Below are the BAS agent lodgement deadlines:

BAS Agent Lodgement Due Dates

Quarter 4, 2023-2024 (1 April 2024 to 30 June 2024): Due 25 August 2024
Quarter 1, 2024-2025 (1 July 2024 to 30 September 2024): Due 25 November 2024
Quarter 2, 2024-2025 (1 October 2024 to 31 December 2024): Due 28 February 2025 (no extension)
Quarter 3, 2024-2025 (1 January 2025 to 31 March 2025): Due 26 May 2025
Quarter 4, 2024-2025 (1 April 2025 to 30 June 2025): Due 25 August 2025

Note: These dates are specific to lodgements made by Gecko Cloud Solutions

Superannuation Lodgement Dates

Superannuation Guarantee Lodgements are very important for all directors as if you want avoid super guarantee charges if you pay late.

It is very important that payments are received by the employee’s fund on or before the quarterly super due dates.

Therefore as a rule of thumb if you using software like Xero or MYOB, then these would be Gecko Clouds recommended dates for lodgement.

Quarter 1, 2024-2025 (1 July 2024 to 30 September 2024): Due 21^st October 2024
Quarter 2, 2024-2025 (1 October 2024 to 31 December 2024): Due 20^th January 2025
Quarter 3, 2024-2025 (1 January 2025 to 31 March 2025): Due 18^th April 2025
Quarter 4, 2024-2025 (1 April 2025 to 30 June 2025): Due 18^th July 2025

If you are lodging your superannuation contributions via ATO Super Clearing house we highly recommend you lodge and pay at least 3 days prior to the due dates.

Quarter 1, 2024-2025 (1 July 2024 to 30 September 2024): Due 23rd October 2024
Quarter 2, 2024-2025 (1 October 2024 to 31 December 2024): Due 23^rd January 2025
Quarter 3, 2024-2025 (1 January 2025 to 31 March 2025): Due 23^rd April 2025
Quarter 4, 2024-2025 (1 April 2025 to 30 June 2025): Due 23^rd July 2025

TPAR (Taxable Payments Annual Report) Due Date

The TPAR is an annual report businesses need to lodge if they make payments to contractors in the building and construction, cleaning, courier, and IT sectors.

TPAR Due Date: 28 August 2025

Note: Ensure you keep accurate records of payments made to contractors throughout the year to avoid last-minute reporting stress.

STP (Single Touch Payroll) Finalisation Due Dates

Single Touch Payroll (STP) is a way for employers to report salaries, wages, PAYG withholding, and superannuation to the ATO. Each financial year, employers must lodge a finalisation declaration.

STP Finalisation for 2024-2025: Due 14 July 2025

If you’re unsure about how to prepare your STP finalisation report, our team at Gecko Cloud Solutions can help ensure everything is correct before submission.

Workcover Declaration for Queensland Employers

Each year you need to declare your wages to Workcover Connect so you can insure your employee’s

The declaration of wages is due for lodgement by 31^st August 2025

If you wish to claim the discount then payment needs to be made before 16^th September 2025

The final due date for payment is 30^th September 2025.

QLeave Due Dates

If your business is in Queensland and employs workers in the construction, cleaning, or community services sectors, you must comply with QLeave obligations. QLeave is the Portable Long Service Leave scheme.

QLeave Reporting Due Dates for 2024-2025:

Quarter 3 (1 July 2024 to 30 September 2024): Due 14 October 2024
Quarter 4 (1 October 2024 to 31 December 2024): Due 14 January 2025
Quarter 1 (1 January 2025 to 31 March 2025): Due 14 April 2025
Quarter 2 (1 April 2025 to 30 June 2025): Due 14 July 2025

Annual Workers Service Returns.

Each year you need to complete a workers service return for all employees this is due 31^st July 2025.

Queensland Payroll Tax Return Due Dates

You must lodge and pay your payroll tax returns on time to avoid unpaid tax interest (UTI) and penalties. You can lodge your returns online through QRO Online

8 October 2024	September 2024 monthly periodic
7 November 2024	October 2024 monthly periodic
9 December 2024	November 2024 monthly periodic
14 January 2025	December 2024 (monthly lodgers) July to December 2024 (half-yearly lodgers)

7 February2025 January 2025 monthly periodic

7 March 2025 February 2025 monthly periodic

7 April 2025 March 2025 monthly periodic

7 May 2025 April 2025 monthly periodic

9 June 2025 May 2025 monthly periodic

21 July 2025 2024.2025 annual return includes June 2025 (monthly lodgers and Jan to June 2025 (half-yearly lodgers)

FAQs

What if I miss a BAS due date?
If you lodge late, the ATO may impose late lodgement penalties and interest. Lodging through a registered BAS Agent can provide extensions, so it’s worth considering.

Can I change my GST reporting cycle?
Yes, you can apply to change your BAS reporting frequency (monthly, quarterly, or annually). This may help align with your cash flow but be sure to apply early in the reporting period.

How do I lodge my reports?
You can lodge your BAS, QLeave, and TPAR directly via the ATO’s online services, or let us handle it for you to avoid errors and penalties.

Can I pay my BAS in instalments?
Yes, the ATO offers payment plans if you’re struggling to pay in full by the due date. Speak to your registered BAS Agent for advice.

Staying compliant can seem overwhelming, but it doesn’t have to be. By knowing your key due dates and working with a registered BAS Agent like Gecko Cloud Solutions, you can avoid penalties and keep your business running smoothly. If you need assistance with your BAS, QLeave, TPAR, or STP reporting, don’t hesitate to get in touch with us.