The following is general information published by the ATO regarding the due lodgement dates of income tax returns. This information is subject to change and/or your specific circumstances. We strongly recommend that you contact our office to confirm the applicable dates that may be relevant to your particular situation.
Individuals and trusts
The lodgment end dates for individuals and trusts are detailed in the following table:
| LODGEMENT DATE | DESCRIPTION |
|---|---|
| 31 October | Individuals that do not lodge through a tax agent (e.g. lodged through e-tax) |
| All individuals and trusts where one or more prior year was outstanding at 30 June | |
| Clients prosecuted for non-lodgement of prior year and advised 31 October | |
| 15 January | Large/medium trusts (turnover over $ 10m last year lodged) and taxable last year |
| 28 February | Large/medium trusts (turnover over $ 10m last year lodged) and non-taxable last year |
| New registrant large/medium trusts | |
| 31 March | Individuals and trusts where the prior year resulted in a tax liability over $ 20,000 |
| 1 May | All remaining individuals and trusts |
The payment dates for individual and trust income tax returns is as follows:
Individual and trust tax returns due 15 May:
- Lodged up to and including 12 February – the payment date is 21 March
- Lodged from 13 February to 12 March – the payment date is 21 April
- Lodged from 13 March – the payment date is 5 June
Individual and trust tax returns with a due date other than 15 May:
- If tax return is lodged on or before the due date, payment will be due the later of:
- 21 days after the relevant lodgement due date
- 21 days after the notice of assessment is deemed received (3 days after issue)
- If tax return is lodged late – any tax is payable 21 days after the due date for lodgement
- If tax return is not lodged and default assessment issued – tax is payable 21 days after lodgement due date
It is important to note that the above dates are a general guide only and is dependent upon factors such as the taxpayers lodgement history and the level payer level. We recommend that you contact our office directly to confirm your lodgement dates.
Further information can be found on the ATO website.
Partnerships
Completion and lodgment of partnership tax returns is required to enable sufficient time for the lodgment of the partners’ tax returns by their lodgment due date. Further information can be found on the ATO website.
Companies and super funds
The following table details lodgment and payment due dates for 30 June balancing companies and super funds:
| LODGEMENT DATE | PAYMENT DATE | DESCRIPTION |
|---|---|---|
| 31 October | 1 December | Entities with one or more prior year returns outstanding as at 30 June |
| Prosecuted for non-lodgement of prior year and advised 31 October | ||
| Entities that may be required to lodge early | ||
| 15 January | 1 December | Large/medium taxpayers whose prior year tax return was taxable |
| 28 February | 28 February | Large/medium taxpayers whose prior year tax return was non-taxable |
| New registrant large/medium taxpayers | ||
| New registrant SMSF | ||
| 31 March | 31 March | Entities with total income in the prior year of more than $ 2m |
| 15 May | 15 May | Entities that may not have an obligation to lodge |
| Non-profit organisations that assess they have a requirement to lodge | ||
| New registrations (excluding large/medium taxpayers and SMSF’s) | ||
| All remaining entities that are tax agent clients |
It is important to note that the above dates are a general guide only and is dependent upon factors such as the tax payers lodgement history. We recommend that you contact our office directly to confirm your lodgement dates. Further information can be found on the ATO website.
Large/medium taxpayers
Refer to the following link to determine if you are classified as a “large/medium taxpayer” – Taxpayer classification
Lodgement due dates are:
- 31 October – Prior year return outstanding at 30 June (company and s/fund payment date is 1 December)
- 15 January – Taxable large/medium in prior year (company and s/fund payment date is 1 December)
- 28 February – Non-taxable large/medium taxpayers (in the prior year)
- 28 February – New registrant large/medium taxpayers (company and s/fund payment date is 28 February)
It is important to note that the above dates are a general guide only and is dependent upon factors such as the tax payers lodgement history. We recommend that you contact our office directly to confirm your lodgement dates. Further information can be found on the ATO website.