Lodgment Program 2010-11 - due dates for payment of 2010 income tax

The Lodgment Program 2010-11 provides details of when, within the 2010-11 financial year, documents need to be lodged with the ATO. The program is structured to accommodate progressive lodgment of 2010 income tax returns throughout the year.

The lodgment program focuses on lodgment requirements and also details when payment is required. The payment due date for an income tax return depends on the lodgment due date, when the return is lodged, and the type of taxpayer.

The details outlined in this document are for income tax returns and, therefore, do not apply to registered BAS agents.

Individuals and trusts

Due dates for the payment of individual and trust assessments, where income tax returns are required to be lodged by either 31 October 2010, 15 January 2011, 28 February 2011 or 31 March 2011, are included in the following table.

If…	then…
the income tax return is lodged on or before the lodgment due date	payment of tax owing will be due on the later of: 21 days after the relevant lodgment due date 21 days after the notice of assessment is deemed to have been received (the notice of assessment is deemed to have been received three days after issue).
the income tax return is lodged late	any tax owing is payable 21 days after the due date for lodgment.
the income tax return is not lodged at all and a default assessment is issued	any tax owing is payable 21 days after the due date for lodgment.

The actual due date for payment is notified on the notice of assessment.

Staggered payment due date arrangements are in place for individual and trust assessments for income tax returns that are required to be lodged by 15 May 2011. The payment due dates are:

• income tax return lodged up to and including 12 February 2011 - payment date of 21 March 2011
• income tax return lodged from 13 February 2011 up to and including 12 March 2011 - payment date of 21 April 2011
• income tax return lodged from 13 March 2011 - payment date of 5 June 2011.

These payment dates are the earliest possible due dates for payment of income tax and allow at least two weeks for processing. Where processing takes longer than this, the actual due date for payment on the notice of assessment will be later than the dates indicated above.