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Lodgment essentials
 
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'Lodgment essentials' provides information for tax professionals on lodgment dates, lodgment deferral, failure to lodge and lodgment guidelines.
85% on-time lodgment requirement
Information detailing the changes that may affect your access to the lodgment program from Lodgment Program 2013-14 onwards.
Lodgment program framework
Information on the lodgment program framework.
Lodgment program framework - frequently asked questions
Frequently asked questions about the lodgment program framework and how it will affect registered tax agents and their clients.
Lodging or paying when a due date falls on a weekend or public holiday
Provides a list of public holidays for the period 1 January 2012 to 30 June 2013 and describes the first business day on which lodgments and payments must be made.
Need help with your lodgment program?
Information about tailored services we can provide to help registered agents who are struggling to manage their lodgment programs.
All super funds must lodge income tax returns
Explains that all Australian resident super funds must lodge income tax returns from their establishment date regardless of their income.
Archived tax file numbers
A fact sheet about the process of lodging a tax return for a person with an archived tax file number.
Common errors that delay income tax returns
Common errors that hold up your clients' income tax returns.
Fraudulent payment summaries
Information about the risk of receiving requests to lodge returns that may include fraudulent payment summaries.
Reduce the risk of refund fraud in your practice
Regularly reviewing your internal procedures and security controls may reduce the potential for you or your staff being unknowing accomplices to refund fraud.
Frequently asked questions about lodgment deferrals
Answers to the questions registered agents frequently ask about lodgment deferrals.
Lodging multiple income tax returns - what you need to do
When lodging multiple income tax returns on the same day you must use the most current financial institution details, addresses and name for all returns being lodged.
Lodging tax returns for non-residents
A fact sheet on how to lodge a tax return for a non-resident of Australia who has a one-off tax lodgment obligation and no tax file number.
Lodgment and payment obligations, general interest charge and penalties
What we consider when working out the most appropriate administrative approach to take for taxpayers in situations when government policy measures have been announced but not yet enacted.
Lodgment deferral scenarios
Six scenarios to help registered agents understand the circumstances where lodgment deferrals may be granted or refused.
Lodgment deferrals - additional time to lodge
Information for registered agents about what is a lodgment deferral, when requests may be granted and how to apply.
Lodgment program deferrals
Information about how registered agent can apply for addition time to lodge.
Preparing tax returns for clients
Information you should know and questions you should ask when preparing tax returns for your clients.
Request for additional time to lodge form (tax professionals)
Information to help you complete and submit a deferral request.
Default assessments for overdue tax returns
Information about why and when we will issue default assessments where tax returns remain outstanding, and how we work out the taxable incomes contained in a default assessment.
Failure to lodge on time fact sheet for tax practitioners
Describes how failure to lodge on time penalty will be applied.
Safe harbour from 'failure to lodge on time' penalties
Advice to registered tax practitioners about safe harbour from failure to lodge (FTL) for their clients.
Help for registered agents affected by natural disasters
Information about the help we can provide if you or your clients are affected by natural disasters, including administrative assistance and how to go about reconstructing records.
Fact sheet for registered tax agents - reconstructing records and making reasonable estimates for individuals
How the ATO helps registered tax agents reconstruct records and make reasonable estimates for their individual clients who have been affected by natural disasters.
Fact sheet for registered tax agents - reconstructing records and making reasonable estimates for businesses
How the ATO helps registered tax agents reconstruct records and make reasonable estimates for their business clients who have been affected by natural disasters.
Keydates - July to September 2012
A list of key dates for registered agents for the period July - September 2012.
Keydates - October to December 2012
A list of key dates for registered agents for the period October - December 2012.
Keydates - January to March 2013
A list of key dates for registered agents for the period January - March 2013.
Keydates - April to June 2013
A list of key dates for registered agents for the period April - June 2013.
Keydates - July to September 2012
A list of key dates for registered agents for the period July - September 2012.
Lodging or paying when a due date falls on a weekend or public holiday
Provides a list of public holidays for the period 1 January 2012 to 30 June 2013 and describes the first business day on which lodgments and payments must be made.
Lodgment program 2012-13 - details of the program
Details of the lodgment program 2012-13. Now includes a revised explanation of the electronic lodgment concession for eligible quarterly activity statements.
Help for registered agents affected by natural disasters
Information about the help we can provide if you or your clients are affected by natural disasters, including administrative assistance and how to go about reconstructing records.
Keydates - October to December 2012
A list of key dates for registered agents for the period October - December 2012.
Need help with your lodgment program?
Information about tailored services we can provide to help registered agents who are struggling to manage their lodgment programs.
All super funds must lodge income tax returns
Explains that all Australian resident super funds must lodge income tax returns from their establishment date regardless of their income.
Keydates - January to March 2013
A list of key dates for registered agents for the period January - March 2013.
Lodgment program 2012-13 - due dates for payment
Information about the due dates for payment of income tax returns.
Archived tax file numbers
A fact sheet about the process of lodging a tax return for a person with an archived tax file number.
Keydates - April to June 2013
A list of key dates for registered agents for the period April - June 2013.
Common errors that delay income tax returns
Common errors that hold up your clients' income tax returns.
Fact sheet for registered tax agents - reconstructing records and making reasonable estimates for individuals
How the ATO helps registered tax agents reconstruct records and make reasonable estimates for their individual clients who have been affected by natural disasters.
Lodgment program 2012-13 - lodgment deferrals for registered agents
Information about complete and submit a deferral request.
Fact sheet for registered tax agents - reconstructing records and making reasonable estimates for businesses
How the ATO helps registered tax agents reconstruct records and make reasonable estimates for their business clients who have been affected by natural disasters.
Fraudulent payment summaries
Information about the risk of receiving requests to lodge returns that may include fraudulent payment summaries.
Lodgment Program - glossary of terms
Explanation of terms used in the Lodgment Program.
Reduce the risk of refund fraud in your practice
Regularly reviewing your internal procedures and security controls may reduce the potential for you or your staff being unknowing accomplices to refund fraud.
Lodgment program 2012-13 - guiding principles
Details of the guiding principles behind the Lodgment program 2012-13.
Lodgment program 2012-13 - managing your lodgment program
Information to help tax agents in planning progressive lodgment of documents through the year.
PAYG withholding payment summary annual report - closely held lodgment concession
Your clients' pay as you go (PAYG) withholding payment summary annual reports must generally be lodged by 14 August 2012.
85% on-time lodgment requirement
Information detailing the changes that may affect your access to the lodgment program from Lodgment Program 2013-14 onwards.
Default assessments for overdue tax returns
Information about why and when we will issue default assessments where tax returns remain outstanding, and how we work out the taxable incomes contained in a default assessment.
Failure to lodge on time fact sheet for tax practitioners
Describes how failure to lodge on time penalty will be applied.
Frequently asked questions about lodgment deferrals
Answers to the questions registered agents frequently ask about lodgment deferrals.
Lodging multiple income tax returns - what you need to do
When lodging multiple income tax returns on the same day you must use the most current financial institution details, addresses and name for all returns being lodged.
Lodging tax returns for non-residents
A fact sheet on how to lodge a tax return for a non-resident of Australia who has a one-off tax lodgment obligation and no tax file number.
Lodgment and payment obligations, general interest charge and penalties
What we consider when working out the most appropriate administrative approach to take for taxpayers in situations when government policy measures have been announced but not yet enacted.
Lodgment deferral scenarios
Six scenarios to help registered agents understand the circumstances where lodgment deferrals may be granted or refused.
Lodgment deferrals - additional time to lodge
Information for registered agents about what is a lodgment deferral, when requests may be granted and how to apply.
Lodgment Program 2009-10 - additional time to lodge
Guide for tax agents to obtain additional time to lodge documents, including self assessment of lodgment deferrals, the lodgment deferral forms and automatic concessions available in the lodgment program.
Lodgment Program 2009-10 - details of the program
Details of the tax agent Lodgment Program 2009-10, covering all major Australian Taxation Office lodgment obligations including those for income tax returns and activity statements.
Lodgment Program 2009-10 - due dates for payment of 2009 income tax
This summary of payment due dates for income tax has been extracted from the Lodgment Program 2009-10 for tax agents.
Lodgment Program 2009-10 - glossary of terms
Explanation of terms used in the Lodgment Program 2009-10.
Lodgment Program 2009-10 - guiding principles
Provides details of the guiding principles behind the tax agent lodgment program for 2009-10.
Lodgment program 2009-10 - managing your lodgment program
Information to assist tax agents in planning progressive lodgment of documents through the year. Updated to include further information about Due lodgment reports (DL) August 2009.
Lodgment program 2009-10 - summary
Portable Document Format (PDF) version of the Lodgment program 2009-10 summary, which was included with The Tax Agent magazine June 2009 edition, is available for download.
Lodgment Program 2010-11 - additional time to lodge
Use this information to help you obtain additional time to lodge documents.
Lodgment Program 2010-11 - details of the program
Details of the Lodgment Program 2010-11.
Lodgment Program 2010-11 - due dates for payment of 2010 income tax
This summary of payment due dates for income tax has been extracted from the Lodgment Program 2010-11.
Lodgment Program 2010-11 - guiding principles
Provides details of the guiding principles behind the Lodgment Program 2010-11.
Lodgment program 2010-11 - managing your lodgment program
Information to assist agents in planning progressive lodgment of documents through the year.
Lodgment Program 2011-12 - additional time to lodge
Use this information to help you obtain additional time to lodge documents.
Lodgment Program 2011-12 - details of the program
Details of the Lodgment Program 2011-12. Includes updated information about the TFN report for closely held trusts - transitional concession as at March 2012.
Lodgment Program 2011-12 - due dates for payment
Information about the due dates for payment of income tax returns.
Lodgment Program 2011-12 - guiding principles
Provides details of the guiding principles behind the Lodgment Program 2011-12.
Lodgment Program 2011-12 - managing your lodgment program
Information to assist tax agents in planning progressive lodgment of documents through the year.
Lodgment program deferrals
Information about how registered agent can apply for addition time to lodge.
Lodgment program framework
Information on the lodgment program framework.
Lodgment program framework - frequently asked questions
Frequently asked questions about the lodgment program framework and how it will affect registered tax agents and their clients.
Preparing tax returns for clients
Information you should know and questions you should ask when preparing tax returns for your clients.
Request for additional time to lodge form (tax professionals)
Information to help you complete and submit a deferral request.
Safe harbour from 'failure to lodge on time' penalties
Advice to registered tax practitioners about safe harbour from failure to lodge (FTL) for their clients.
Tax bonus - frequently asked questions for tax practitioners
Answers to frequently asked questions about the tax bonus. Updated 3 February 2010.
Lodgment Program - glossary of terms
Explanation of terms used in the Lodgment Program.
Lodgment Program 2010-11 - additional time to lodge
Use this information to help you obtain additional time to lodge documents.
Lodgment Program 2010-11 - details of the program
Details of the Lodgment Program 2010-11.
Lodgment Program 2010-11 - due dates for payment of 2010 income tax
This summary of payment due dates for income tax has been extracted from the Lodgment Program 2010-11.
Lodgment Program 2010-11 - guiding principles
Provides details of the guiding principles behind the Lodgment Program 2010-11.
Lodgment program 2010-11 - managing your lodgment program
Information to assist agents in planning progressive lodgment of documents through the year.
Lodgment program 2012-13 - details of the program
Details of the lodgment program 2012-13. Now includes a revised explanation of the electronic lodgment concession for eligible quarterly activity statements.
Lodgment program 2012-13 - due dates for payment
Information about the due dates for payment of income tax returns.
Lodgment program 2012-13 - lodgment deferrals for registered agents
Information about complete and submit a deferral request.
Lodgment Program - glossary of terms
Explanation of terms used in the Lodgment Program.
Lodgment program 2012-13 - guiding principles
Details of the guiding principles behind the Lodgment program 2012-13.
Lodgment program 2012-13 - managing your lodgment program
Information to help tax agents in planning progressive lodgment of documents through the year.
PAYG withholding payment summary annual report - closely held lodgment concession
Your clients' pay as you go (PAYG) withholding payment summary annual reports must generally be lodged by 14 August 2012.
Lodgment Program - glossary of terms
Explanation of terms used in the Lodgment Program.
Lodgment Program 2011-12 - additional time to lodge
Use this information to help you obtain additional time to lodge documents.
Lodgment Program 2011-12 - details of the program
Details of the Lodgment Program 2011-12. Includes updated information about the TFN report for closely held trusts - transitional concession as at March 2012.
Lodgment Program 2011-12 - due dates for payment
Information about the due dates for payment of income tax returns.
Lodgment Program 2011-12 - guiding principles
Provides details of the guiding principles behind the Lodgment Program 2011-12.
Lodgment Program 2011-12 - managing your lodgment program
Information to assist tax agents in planning progressive lodgment of documents through the year.
Lodgment Program 2009-10 - additional time to lodge
Guide for tax agents to obtain additional time to lodge documents, including self assessment of lodgment deferrals, the lodgment deferral forms and automatic concessions available in the lodgment program.
Lodgment Program 2009-10 - details of the program
Details of the tax agent Lodgment Program 2009-10, covering all major Australian Taxation Office lodgment obligations including those for income tax returns and activity statements.
Lodgment Program 2009-10 - due dates for payment of 2009 income tax
This summary of payment due dates for income tax has been extracted from the Lodgment Program 2009-10 for tax agents.
Lodgment Program 2009-10 - glossary of terms
Explanation of terms used in the Lodgment Program 2009-10.
Lodgment Program 2009-10 - guiding principles
Provides details of the guiding principles behind the tax agent lodgment program for 2009-10.
Lodgment program 2009-10 - managing your lodgment program
Information to assist tax agents in planning progressive lodgment of documents through the year. Updated to include further information about Due lodgment reports (DL) August 2009.
Lodgment program 2009-10 - summary
Portable Document Format (PDF) version of the Lodgment program 2009-10 summary, which was included with The Tax Agent magazine June 2009 edition, is available for download.
Tax bonus - frequently asked questions for tax practitioners
Answers to frequently asked questions about the tax bonus. Updated 3 February 2010.
 
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