Payment for large and medium entities with a 31 January due date

• 1 December 2025 for companies and super funds
• for trusts, as stated on their notice of assessment.

Note: You cannot assume a later date for lodgment on the basis that the taxpayer will be non-taxable in the current year. If you request a lodgment deferral, it will be escalated for manual assessment as an ATO assessed deferral.