Lodgment program 2012-13 - due dates for payment

The Lodgment program 2012-13 provides details of when, within the 2012-13 financial year, you need to lodge documents with us. The program is structured so you can progressively lodge 2012 tax returns and other documents throughout the year.

The lodgment program focuses on lodgment requirements and also details when payment is required. The payment due date for a tax return depends on the following:

• the lodgment due date
• when the return is lodged
• the type of taxpayer.

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

Individuals and trusts

Payment of individual and trust returns due other than 15 May 2013

The due date for payment of individual and trust assessments are detailed in the following table, where tax returns must be lodged by either:

• 31 October 2012
• 15 January 2013
• 28 February 2013
• 31 March 2013.

If…	then…
the 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 tax return is lodged late	any tax owing is payable 21 days after the due date for lodgment.
the 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.

Payment of individual and trust returns due 15 May 2013

For individual and trust returns that could be lodged by 15 May 2013, the payment due date is determined by when the return is actually lodged:

• tax return lodged up to and including 12 February 2013 - the earliest payment date is 21 March 2013
• tax return lodged from 13 February 2013 up to and including 12 March 2013 - the earliest payment date is 21 April 2013
• tax return lodged from 13 March 2013 - the earliest payment date is 5 June 2013.

These dates are the earliest possible due dates for payment of 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.