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  • Non-lodgment

    We focus on occasions when taxpayers avoid or delay payment of tax by non-lodgment of their tax return, fringe benefit tax (FBT) return or activity statement.

    Examples include when an entity has:

    • not lodged and has a high amount of incoming and outgoing cash amounts
    • not lodged a return when returns for previous and subsequent years had been lodged
    • lodged business activity statements during the year but did not lodge a tax return
    • not lodged and has reportable fringe benefits amounts included in their employee's payment summaries or STP reporting.

    We also look at:

    • outstanding business activity statements
    • entities that did not lodge a return for the year under review and where instalments are low compared to the previous year
    • directors with a number of outstanding lodgments
    • directors who lodge a return not necessary.

    Find out about other areas that attract our attention:

    See also:

    • Prepare and lodge – for information on key lodgment dates, deferral requests and other related information
    Last modified: 07 Dec 2020QC 58472