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  • Lodging your general purpose financial statement

    We require you to lodge general purpose financial statements (GPFS) for each income year commencing on or after 1 July 2016, if you:

    If you need to lodge soon

    You may use our transitional administrative approach if you are experiencing difficulties in preparing your GPFS in accordance with Australian Accounting Standards.

    You have until 4 April 2018 to lodge using the lodgment concession for your income year that commenced between 1 July 2016 and 30 June 2017.

    Where your due date for lodgment of your income tax return for the 2017 income year (or substituted accounting period in lieu of that income year) is before 4 April 2018, you have until 4 April 2018 to give us your GPFS.

    If your lodgment due date is after 4 April 2018, that lodgment date still applies.

    You can also request an extension if you are unable to meet lodgment deadlines due to exceptional and unforeseen circumstances. Failure to lodge on time may result in increased penalties.

    To lodge your GPFS report you will need your:

    • relevant income year
    • entity’s balance date (financial year end date)
    • general purpose financial statement saved in .pdf format.

    How to lodge your GPFS

    You must lodge your GPFS through the Business Portal or Tax Agent Portal. We do not accept paper or email lodgments of the GPFS.

    When you lodge your GPFS ensure that you:

    • attach it as a PDF
    • ensure the PDF does not exceed 20MBs
    • do not include any content containing encrypted data, active content (for example JavaScript or PostScript), external references, attached objects or executables in the PDF
    • have your GPFS translated into English if the GPFS is not prepared in English.

    You can lodge your GPFS through the:

    • Business Portal – by selecting Online forms in the left hand menu
    • Tax Agent Portal – by selecting Client forms in the left hand menu.

    When you lodge, remember to provide your relevant income year and the financial year end date.

    See also:

      Last modified: 14 Feb 2018QC 54533