Financial Year Calendar 2024-25
Never miss a deadline. All important Australian tax, super, and business dates in one place.
$18,200
Tax-Free Threshold
No tax on first $18,200
12%
Super Guarantee
Final legislated rate (since 1 Jul 2025)
$30,000
Concessional Cap
Rising to $32,500 from 1 Jul 2026
$120,000
Non-Concessional Cap
Rising to $130,000 from 1 Jul 2026
2%
Medicare Levy
Of taxable income
$101,000
MLS Threshold
Single, no hospital cover (FY 25-26)
$67,000
HECS Threshold
New marginal repayment from 1 Jul 2025
$24.95/hr
NMW
$948.10/week from 1 Jul 2025
Legend
Milestone Tax Super BAS Health
Q1 (July - September 2025)
1 July 2025
FY 2025-26 begins
milestone 1 July 2025
Super Guarantee rate reaches 12% (final legislated rate)
super 1 July 2025
PPL extended to 24 weeks for births from this date
milestone 1 July 2025
National Minimum Wage rises to $24.95/hr ($948.10/wk)
milestone 7 July 2025
New Child Care Subsidy hourly caps + income thresholds take effect
milestone 21 July 2025
June BAS due (monthly lodgers)
bas 28 July 2025
Q4 2024-25 super contributions due
super 21 August 2025
July BAS due (monthly lodgers)
bas 20 September 2025
Age Pension / DSP indexation
milestone 21 September 2025
August BAS due (monthly lodgers)
bas 1 October 2025
Home Guarantee Scheme expanded: no income caps, no place limits, higher price caps
milestone Q2 (October - December 2025)
21 October 2025
September BAS due (monthly lodgers)
bas 28 October 2025
Q1 FY 2025-26 BAS due (quarterly lodgers)
bas 28 October 2025
Q1 super contributions due
super 31 October 2025
Individual tax return due (self-lodgers)
tax 21 November 2025
October BAS due (monthly lodgers)
bas 1 December 2025
Private health insurance deadline (avoid LHC loading)
health 21 December 2025
November BAS due (monthly lodgers)
bas Q3 (January - March 2026)
1 January 2026
Youth Allowance / Austudy / Carer Allowance indexation
milestone 21 January 2026
December BAS due (monthly lodgers)
bas 28 January 2026
Q2 super contributions due
super 21 February 2026
January BAS due (monthly lodgers)
bas 28 February 2026
Q2 FY 2025-26 BAS due (quarterly lodgers)
bas 15 March 2026
Tax return due (tax agent lodged, prior year deficit)
tax 20 March 2026
Age Pension / JobSeeker / DSP indexation
milestone 21 March 2026
February BAS due (monthly lodgers)
bas 31 March 2026
PAYG instalment due (quarterly payers)
tax 31 March 2026
FBT year ends
tax Q4 (April - June 2026)
1 April 2026
New FBT year begins; PHI rebate indexation
health 21 April 2026
March BAS due (monthly lodgers)
bas 28 April 2026
Q3 FY 2025-26 BAS due (quarterly lodgers)
bas 28 April 2026
Q3 super contributions due
super 15 May 2026
Tax return due (large/medium companies)
tax 21 May 2026
April BAS due (monthly lodgers)
bas ~3 June 2026
Fair Work Commission Annual Wage Review (FY 2026-27 NMW announced)
milestone 15 June 2026
Tax return due (tax agent managed, most individuals)
tax 21 June 2026
May BAS due (monthly lodgers)
bas 30 June 2026
End of FY 2025-26
milestone 30 June 2026
Last day for concessional super contributions ($30,000 cap)
super 30 June 2026
Last day for tax deductible expenses (FY 25-26)
tax 1 July 2026
Stage 3+ tax cut: 16% bracket reduces to 15%
tax 1 July 2026
Super caps rise: conc. $32,500 · non-conc. $130,000 · TBC $2.1M
super 1 July 2026
PPL extended to 26 weeks for births from this date
milestone ⚠️ End of Financial Year Checklist
- ☐ Maximize concessional super contributions ($30,000)
- ☐ Prepay deductible expenses (insurance, subscriptions)
- ☐ Defer income if possible (bonuses, invoices)
- ☐ Review investment portfolio for tax-loss selling
- ☐ Make charitable donations before 30 June
- ☐ Purchase work-related items needed
- ☐ Organize receipts and records
✅ Tax Time Preparation
- ☐ Wait for payment summaries (July)
- ☐ Collect all income statements
- ☐ Gather deduction receipts
- ☐ Check myGov for pre-fill data
- ☐ Calculate work-from-home hours
- ☐ Review private health insurance statement
- ☐ Check spouse/family details are correct
BAS Lodgement Schedule
Monthly Lodgers
GST turnover $20 million+ or voluntary election
Due: 21st of the following month
Quarterly Lodgers
Most businesses under $20 million turnover
Q1 (Jul-Sep): 28 October
Q2 (Oct-Dec): 28 February
Q3 (Jan-Mar): 28 April
Q4 (Apr-Jun): 28 July
📅 Never Miss a Deadline
Set up reminders in your calendar app. The ATO also offers email and SMS reminders through your myGov account.