Tax time frequently asked questions

What penalties will you be charged if you don’t lodge your tax return on time?

Penalties are imposed on a case–by-case basis and depend on your lodgment history, amount of tax payable and when your tax return is lodged. We cannot tell you whether a penalty will be applied, or the amount, before you lodge your tax return.

However, our policy is not to apply a penalty if your tax return:

• is lodged voluntarily, and
• does not result in any tax payable.

If your tax return results in you having to pay money to the Tax Office and you don't pay on time, we may impose general interest charges starting from the date the payment was due.

If you disagree with the imposition of penalties or general interest charge, refer to Objections, amendments and reviews essentials.

Sections within General lodgement

• Do you need to lodge an income tax return for 2009?
• What methods are available for you to lodge your tax return?
• When do you have to lodge your 2009 tax return?
• What penalties will you be charged if you don’t lodge your tax return on time?
• If you change your name and/or address, do you need to update your contact details before lodging your tax return?
• How do you order TaxPack 2009, or other publications?
• How do you make a Family Tax Benefit claim?

Last Modified: Wednesday, 29 July 2009