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Key lodgment dates for businesses

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Important information

Using a tax agent

If you use the services of a tax 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 tax 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.

If a 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 are granted the deferred due date.

List of acronyms used

  • ABN - Australian business number
  • AIIR - Annual investment income report
  • APRA - Australian Prudential Regulation Authority
  • DASP - Departing Australia superannuation payment
  • FBT - Fringe benefits tax
  • GIC - General interest charge
  • GST - Goods and services tax
  • PAYG - Pay as you go withholding
  • SAP - Substituted accounting period
  • SGC - Superannuation guarantee charge

Last Modified: Friday, 3 July 2009

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