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Lodgment due date

Last updated 12 July 2020

The due dates and acceptable method for lodging tax returns, statements and schedules, as well as the details of information to be provided in the schedules, are set out in the 'legislative instrument' that is registered on the Federal Register of Legislative Instruments. This can be viewed at www.frli.gov.auExternal Link

Each year funds are sent a reminder letter notifying them of their lodgment and payment due dates. For example, for 30 June balancing funds the statutory due date is the following 1 December, however a fund may have a different due date if part of a tax agent lodgment program. If you do not lodge your tax return by the due date, the general interest charge (GIC) will begin to accrue from the due date for payment until the amount is paid in full.

For more information, refer to Penalties and interest charges.

If we receive tax returns without all the required information and schedules attached, we may not consider them to have been lodged in the approved form. If all the information and schedules have not been lodged by the due date, we may apply a penalty for failure to lodge on time. Keep records so the information reported on the tax return can be verified at a later date.

Do not attach a payment to the tax return.

For more information, refer to:

QC91764