• Lodging documents past the due date

    The following are answers to frequently asked questions about what to do if you need to lodge a document and it is late.

    I am about to lodge a document and it is past the due date. Will I be penalised for lodging late?

    If the document represents a low level of risk and your failure to lodge on time is an isolated occurrence, then generally you will not receive an FTL penalty.

    If you are unable to lodge the required document by the due date, you should contact us before that date to enquire about additional time to lodge. You can do this by:

    • using the Business PortalExternal Link to request an extension of lodgement (conditions apply) using secure portal mail
    • phoning us on    
      • 13 28 61 for personal tax enquiries
      • 13 28 66 for business tax enquiries.

    What happens if I lodge a few days after the due date?

    You should make every effort to lodge by the due date. The law imposes an FTL penalty if the document is not received on or before the due date. However, before we apply any penalty, we will take into account any unexpected transmission or postal delays that may have occurred.

    It is past the due date and I still have not lodged. When will my FTL penalty be calculated from?

    The FTL penalty is calculated from the due date for lodgment of the document.

    In cases where the lodgment due date has been deferred, the FTL penalty is calculated from the deferred due date rather than the original due date.

    If a suspension of action has been granted, the FTL penalty is calculated from the original due date for lodgment.

    A deferral changes the lodgment due date of a document to a future date, while a suspension of action does not change the lodgment due date.

      Last modified: 12 Jul 2016QC 16611