• Expanded income tax returns

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    How to obtain these returns

    Follow the links below for wealthy individual expanded tax returns.

    2016 tax returns

    2015 tax returns

    2014 tax returns

    2013 tax returns

    2012 tax returns

    2011 tax returns

    2010 tax returns

    2009 tax returns

    Lodgment information

    Under sections 161 and 162 of the Income Tax Assessment Act 1936 (ITAA 1936), certain taxpayers are required to lodge an annual tax return in an expanded format. This requirement is governed by a lodgment notice published annually on the Federal register of legislative instruments.

    Where a taxpayer is not notified of their selection to lodge an expanded tax return before the publication of the lodgment notice, we are required to notify them in writing of the need to lodge an expanded return for a specific year.

    Lodging the return

    On receipt of an expanded tax return we need to establish if the return is complete. An expanded return is deemed to be complete when answers to all questions are fully completed and the appropriate attachments are supplied as requested.

    Expanded tax returns are not treated as being lodged until all details are supplied to us.

    If we deem an expanded tax return to be incomplete, contact is made with the taxpayer or their representative via telephone, fax or letter to obtain the missing information.

    On receipt of all the information, we key the expanded tax return into our systems. Where an expanded return is accompanied by the standard tax return, the keying of the expanded return will allow us to issue a notice of assessment.

    Completed expanded tax returns should be forwarded to:

    Australian Taxation Office
    Locked Bag 9550
    BOX  HILL  VIC  3128

    Withdrawing from the expanded return program

    A taxpayer must advise us in writing when their circumstances change and they are no longer required to lodge a standard tax return.

    If we agree that a taxpayer has no obligation to lodge a standard tax return, and can therefore be withdrawn from the expanded tax return program for that particular financial year, we will confirm this by sending them a withdrawal letter. The letter will inform the taxpayer that there is no longer an obligation to lodge an expanded return for that particular financial year.

    Lodgment deferral request

    If a taxpayer is not able to meet the due date of lodgment of their expanded tax return due to circumstances beyond their control, they must request a lodgment deferral. A lodgment deferral request must be made in writing (to the address above) and provide the reasons for the deferral request – in line with the guidelines provided in Practice Statement Law Administration PS LA 2011/15. It would generally be expected that we will grant a lodgment deferral where a taxpayer can demonstrate that the inability to lodge an expanded return by the due date can be directly attributed to the reasons they provide in their request. Such reasons may include:

    • natural disasters (for example, flood, fire, drought, earthquake and the like) or other disasters that may have, or have had, a significant impact on a taxpayer or region or particular industry or grouping of taxpayers
    • the serious illness of a taxpayer where there is no other person that could prepare and lodge the expanded return
    • impeded access to records (for example, records seized during a police search or retained as evidence in a court matter)
    • in some instances, the advanced age or the youth of a taxpayer, the serious illness of a family member or a problem arising from language difficulties.

    If we grant a lodgment deferral of an expanded tax return until a specific date, we will send the taxpayer a letter to inform them of the new due date for lodgment.

    If, after receiving a letter granting a lodgment deferral:

    • the taxpayer lodges the expanded tax return by the new due date, the standard processing procedure is followed
    • the taxpayer does not lodge the expanded return by the new due date, we will send them a final notice specifying a date for lodgment of the expanded return.

    Final notice

    We will send a taxpayer a 'final notice' specifying a date for lodgment of an expanded tax return when:

    • the due date for lodgment of the expanded return has expired
    • no lodgment deferral was requested or granted
    • no communication was received from the taxpayer.

    The final notice will inform the taxpayer of the outstanding obligation to lodge the expanded tax return and will allow them at least 28 days to comply.

    If, on receipt of a final notice:

    • the taxpayer lodges the expanded tax return by the new due date, the standard processing procedure is followed
    • the taxpayer informs us that they have not lodged because there is no obligation to lodge an expanded return, the process for withdrawing from the expanded return program is followed.

    Suspension of further action

    A lodgment deferral for an expanded tax return cannot be granted once a final notice has been sent to a taxpayer. Instead, we will send the taxpayer a 'suspension of further action to obtain lodgment' letter to ensure that the final notice is still valid.

    A suspension of further action to obtain lodgment is not a deferral of the lodgment due date for an expanded tax return. Penalties for failing to lodge on time continue to apply from the original due date of lodgment.

    If, on receipt of a suspension of further action to obtain lodgment letter:

    • the taxpayer lodges the expanded tax return by the new due date, the standard processing procedure is followed
    • the taxpayer does not lodge the expanded return by the new due date, we will send them a notice of intention to commence prosecution action.

    Notice of intention to commence prosecution action

    If a taxpayer has not lodged an expanded tax return as requested and has not complied with any of the requests relating to a lodgment deferral, a final notice or a suspension of further action:

    • we will send them a 'notice of intention to commence prosecution action' - while the notice has no due date for lodgment of the expanded return, we allow taxpayers at least 28 days to comply
    • we then contact the taxpayer to advise them that prosecution action will commence if the outstanding expanded return is not lodged immediately
    • we then submit prosecution referrals to our prosecutions area who will decide whether to issue a summons in respect of the offence.

    If the taxpayer lodges the expanded tax return by the new due date, the standard processing procedure is followed.

    If the taxpayer lodges an expanded tax return after a summons has been issued, the prosecution process will continue.

    Last modified: 01 Jul 2016QC 20426