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  • Income tax

    Key lodgment and payment dates for business – income tax returns.

    These dates apply to entities that balance on 30 June, (at the end of the Australian financial year). They do not apply to entities that use a substituted accounting period.

    31 October

    Individual, partnership and trust income tax returns due:

    • Income tax returns for trusts that were either taxable or non-taxable medium to large taxpayers in the last year they lodged and have one or more prior year returns overdue as at 30 June in the previous financial year.
    • Income tax returns for Trusts where the previous financial year income tax return was not lodged by the due date.
    • Exception – new registrant trusts from the previous financial year can lodge by 28 February unless required earlier.

    Income tax return lodgment due date for all June balancing companies where:

    • the previous financial year income tax return was not lodged on time, or
    • one or more prior-year returns were overdue as at 30 June of the previous financial year.

    1 December

    Income tax lodgment date for non full assessment company entities.

    • Payment date is as per the notice of assessment.

    Income tax payment due date for companies that were:

    • taxable medium to large taxpayers in the immediate prior year
    • required to lodge by 31 October.

    15 January

    Lodgment due date for income tax returns for companies, and trusts that were taxable medium to large business clients in the prior year and are not required to lodge earlier.

    If you don't lodge your return for the previous financial year on time, your income tax return for the current financial year is due by 31 October.

    28 February

    Income tax return lodgment due date for:

    • medium to large trusts that were non-taxable in the latest year lodged unless required earlier
    • new registrant trusts unless required earlier
    • self-preparing taxpayers that were not due at an earlier date.

    If you fail to lodge your return for the previous financial year on time your income tax return for the current financial year will be due by 31 October.

    Last modified: 11 Dec 2017QC 32053