Key ATO Dates | February 2024

Preparing and lodging tax statements and returns due in February 2024

Keeping on top of key ATO compliance dates each month is important to ensuring you meet lodgment deadlines.

We've provided you with the key ATO dates for February 2024 below:

21 February

• Lodge and pay December 2023 monthly business activity statement for business clients with up to $10 million turnover who report GST monthly and lodge electronically.
• Lodge and pay January 2024 monthly business activity statement.

28 February

• Lodge and pay Self-managed superannuation fund annual return for new registrant (taxable and non-taxable) SMSF, unless they have been advised of a 31 October 2023 due date at finalisation of a review of the SMSF at registration.

Note: There are special arrangements for newly registered SMSFs that do not have to lodge a return – see Super lodgment.

• Lodge and pay quarter 2, 2023–24 activity statement for all lodgment methods.
• Pay quarter 2, 2023–24 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.
• Lodge and pay quarter 2, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Note: Employers lodging a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

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At Trinity Advisory, we specialise in tax accounting, advisory services, and business coaching for small businesses located in and around Cairns (116 Mulgrave Road, Parramatta Park QLD 4870) and the Sunshine Coast (2/8 Maroochydore Road, Maroochydore QLD 4558).

Should you need any taxation or accounting advice for your business, get in touch with Trinity Advisory today. Our team of expert Business Accountants, Advisors and Coaches are here to help!