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  • General purpose financial statements due 15 July 2018

    General purpose financial statements (GPFS) for significant global entities (SGE) with a substituted accounting period ended 31 December 2017, are due on 15 July 2018.

    Lodge your GPFS through the Tax Agent Portal or Business Portal.

    SGE that are corporate tax entities must lodge GPFS by the time they are required to lodge their tax return with respect to income years commencing on or after 1 July 2016.

    If you are a 31 December 2017 early balancer, submit your GPFS for the financial year most closely corresponding to the 2017–2018 income year by 15 July 2018 (unless a lodgment concession or an extension applies).

    Failure to lodge on time may result in increased penalties.

    Lodging your GPFS

    Lodge your GPFS through the Tax Agent Portal under 'Client Forms' or the Business Portal under 'Online Forms'. We do not accept paper or email lodgments of the GPFS.

    Make sure the person submitting the form has the correct permissions assigned by the Administrator in Access ManagerExternal Link to view and lodge the form.

    When you lodge your GPFS, ensure you:

    • attach it as a PDF file that does not exceed 20MB
    • provide your relevant income year and the financial year end date
    • have your GPFS translated into English if the GPFS is not prepared in English
    • do not password protect the PDF
    • do not include any content containing encrypted data, active content (for example JavaScript or PostScript), external references, attached objects or executables in the PDF.

    Requesting an extension

    You can request an extension if you are unable to meet lodgment deadlines due to exceptional and unforeseen circumstances.

    To make a formal request for an extension, email your request to the SGE mailbox at

    The request should identify:

    • the entity's name and ABN
    • the reasons for requesting an extension
    • the proposed new deadline for lodgment. 

    Ensure that you request an extension before the due date of your GPFS.

    Ask us a question

    You can ask your questions by emailing us at

    See also:

      Last modified: 08 Jun 2018QC 55938