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Hire Purchase Calculators

All HP calculators are no longer date dependant and have been moved to Calculations/Financial.

The journal worksheet in our HP schedules now includes a journal for acquisition of the asset.

You can also view an updated video on these calculators by clicking here.

FBT JobPapers for 2024  New

The 2024 version of our working paper file for FBT jobs is now available for download.  Updates to the calculator this year include –

  • Protection over all sheets has been minimised to include just our formulas and labels or text, giving you more flexibility in adding your own data or comments;
  • You can now import Excel or CSV data to any unprotected cell in this workbook with just a few clicks on that option in the Accountants menu, consistent with our other JobPaper files;
  • A new Table group in the Accountants menu now allows you to work better with our tables.  Options in this group include insert or delete multiple rows, sort columns and fill down data (the latter can also be performed outside tables);
  • Insert pictures, shapes, icons or screen shots in all sheets to make it easier for you to follow or review your work;
  • New items in the Tools menu group include clear formats and fit or reset column widths to allow more flexibility in managing your data; and
  • If you need help or would like to provide feedback, click on the Email Support button in the Tools group to open a new email using your default email program and our address and the exact file name/version will be inserted in your email.

And just a reminder that this JobPaper can be used for all employer types (taxable, exempt or rebatable) and has worksheets to calculate all benefits to be shown on the FBT return form.

You can access a video on this calculator at Main Menu/Videos or click on this link to view it on our YouTube channel.

Calculations/2024/JobPapers/FBT

Practice reminders

21 Apr 2024

Activity Statements

Lodge and pay quarter 3, 2023–24 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay March 2023 monthly business activity statement.

28 Apr 2024

Activity Statements

Lodge and pay quarter 3, 2023–24 activity statement if electing to receive and lodge by paper and not an active STP reporter.

Pay quarter 3, 2023–24 instalment notice (form R, S or T). Lodge the notice only if you are varying the instalment amount.

Superannuation Guarantee

Make super guarantee contributions for quarter 3, 2023–24 to the funds by this date.  Note: Employers who do not pay minimum super contributions for quarter 3 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 May 2024.

30 Apr 2024

TFN Report

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 3, 2023–24.

Lost Members Report

Lodge lost members report for the period 1 July 2022 to 31 December 2023.

15 May 2024

Income Tax Returns

Lodge 2023 tax returns for all entities that did not have to lodge earlier (including all remaining consolidated groups) and are not eligible for the 5 June concession.

Due date for companies and super funds to pay if required.  Note: Individuals and trusts in this category pay as advised on their notice of assessment.

21 May 2024

Activity Statements

Lodge and pay April 2024 monthly business activity statement.

Fringe Benefits Tax

Final date to add new FBT clients to your client list to ensure they receive the lodgment and payment concessions for their fringe benefits tax returns.

Lodge and pay Fringe benefits tax annual return if lodging by paper.

26 May 2024

Activity Statements

Lodge and pay eligible quarter 3, 2023–24 activity statements if you or your client have elected to receive and lodge electronically.

PAYG Withholding Variations

Request information for PAYG withholding variation applications for 2025 (letter available in “letters” module)
28 May 2024

Super Guarantee

Lodge and pay quarter 3, 2023–24 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.  Note: Employers who lodge 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.

Use the ATO Super guarantee charge statement and calculator tool to work out the super guarantee charge and prepare the Superannuation guarantee charge statement – quarterly.

5 Jun 2024

Income Tax Returns

Lodge tax return for all entities with a lodgment due date of 15 May 2024 if the tax return is not required earlier and both of the following criteria are met:

  • non-taxable or a credit assessment in latest year lodged
  • non-taxable or receiving a credit assessment in the current year.

Note: This includes companies and super funds but excludes large and medium taxpayers and head companies of consolidated groups.

Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2024 provided they also pay any liability due by this date.  Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.

21 Jun 2024

Activity Statements

Lodge and pay May 2024 monthly business activity statement.

25 Jun 2024

FBT Return

Lodge and pay 2024 Fringe benefits tax annual return for tax agents if lodging electronically.

30 Jun 2024

Super Guarantee Contributions

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2023–24 financial year.

Child Care Subsidy and Family Tax Benefit Payments

If any of your clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partners must lodge their 2022–23 tax return by 30 June 2024, regardless of any deferrals in place. For more information see the Services Australia

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