New registrations (excluding large/medium taxpayers and SMSFвЂ™s)ДЄll remaining entities that are tax agent clients

Non-profit organisations that assess they have a requirement to lodge Large/medium taxpayers whose prior year tax return was non-taxableД®ntities with total income in the prior year of more than $ 2mД®ntities that may not have an obligation to lodge Large/medium taxpayers whose prior year tax return was taxable Prosecuted for non-lodgement of prior year and advisedВ 31 OctoberД®ntities that may be required to lodge early The following table details lodgment and payment due dates for 30В June balancing companies and super funds: LODGEMENT DATEД®ntities with one or more prior year returns outstanding as at 30 June Further information can be found on the ATO website. We recommend that you contact our office directly to confirm your lodgement dates.ДЇurther information can be found on the ATO website.Д¬ompletion and lodgment of partnership tax returns is required to enable sufficient time for the lodgment of the partnersвЂ™ tax returns by their lodgment 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. IfВ tax return is not lodged andВ default assessment issued вЂ“В tax is payable 21 days afterВ lodgement due date.IfВ tax return is lodged late вЂ“ any tax is payable 21 days after the due date for lodgement.21 days after the notice of assessment is deemed received (3 days after issue).21 days after the relevant lodgement due date.IfВ tax return is lodged on or before the due date, payment will be due the later of:.Individual and trust tax returns with a due date other than 15 May: Lodged from 13 March вЂ“ the payment date is 5 June.Lodged from 13 February to 12 March вЂ“ the payment date is 21 April.Lodged up to and including 12 February вЂ“ the payment date is 21 March.Individual and trust tax returns due 15 May: The payment dates for individual and trust income tax returns is as follows: IndividualsВ and trusts whereВ the priorВ year resulted in a tax liability over $ 20,000 Large/medium trusts (turnover over $ 10m last year lodged) and non-taxable last year Large/medium trusts (turnover over $ 10m last year lodged) and taxable last year lodged through e-tax)ДЄll individuals and trusts where one or more prior year was outstanding at 30 JuneД¬lients prosecuted for non-lodgement of prior year and advisedВ 31 October Individuals that do not lodge through a tax agent (e.g. The lodgment end dates for individuals and trusts are detailed in the following table: LODGEMENT DATE We strongly recommend that you contact our office to confirm the applicable dates that may be relevant to your particular situation. This informationВ is subject to change and/or your specific circumstances.

The following is general information published by the ATO regarding the due lodgement dates of income tax returns.

Tax due date