Key lodgment dates for businesses

Important information

Using a tax agent

If you use the services of a registered agent to prepare your income tax return or other required forms, your agent will advise you when these are to be lodged. Contact your agent to establish when they require your information to lodge your return and forms on time. You remain responsible for ensuring that the necessary information is with your agent in time.

Not using a tax agent

If you don't have a registered agent, you should lodge according to the dates listed in this document. If you cannot lodge by that date, phone 13 28 66 as soon as possible (before the date which is shown on the form) to find out if you can lodge at a later date.

Due date falling on a weekend or public holiday

Where a due date falls on a day that is not a business day (that is, the due date is a Saturday, a Sunday or a public holiday), lodgment or payment may be made on the first business day after the due date without incurring a penalty or general interest charge.

A business day means a day other than a Saturday or a Sunday, or a day that is a public holiday. A public holiday is a day that is a public holiday for the whole of any state or territory in Australia.

Lodgment and/or payment will be due on the next business day for all taxpayers regardless of where the taxpayer is located.

If the due date falls on a public holiday which is a public holiday for the whole of a state or territory, taxpayers in all states and territories may lodge and/or pay on the first business day regardless of whether they celebrate that public holiday in their own state or territory.

Medium to large business taxpayers

Medium to large business taxpayers for income tax return lodgment purposes include all:

• public companies not operating as bodies corporate
• companies that have an annual total income of greater than $10 million
• companies that are members of a group of companies where at least one member of that group has an annual total income greater than $10 million (a company is a member of a group of companies if an ultimate or intermediate holding company exists, and that holding is 50% or greater)
• life and general insurance companies, reinsurers and friendly societies (regardless of income level)
• superannuation funds or pooled super trusts that have either an annual total income greater than $10 million, investments of more than $50 million or both
• non-complying super funds and pooled super funds
• trusts that had an annual total income of greater than $10 million in the latest year lodged
• full self-assessment partners of a partnership where the partnership had total income greater than $10 million in the latest year lodged
• other full self-assessment taxpayers that had an annual total income of greater than $10 million in the latest year lodged
• other taxpayers not covered above who are advised by us to lodge as a medium to large business.

List of acronyms used

• ABN - Australian business number
• AIIR - Annual investment income report
• FBT - Fringe benefits tax
• GIC - General interest charge
• GST - Goods and services tax
• PAYG - Pay as you go 
• SAP - Substituted accounting period
• SGC - Superannuation guarantee charge
• TFN - Tax file number

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

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© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products)