A future-year return is a return lodged before the end of the current reporting period, for example, a 2022–23 tax return lodged before the end of the 2022-23 financial year.
Future year lodgments must be lodged on or before 15 June. Alternatively, the lodgment can be made as normal after 1 July.
This only applies to future year lodgments. It does not apply to lodgment of prior year returns.
Future-year returns are available for the following form types:
- fringe benefit tax return
- individual tax return
- company tax return
- trust tax return
- self-managed super fund return
- partnership tax return
- superannuation fund return.
- attribution managed investment trust return.
The current-year form may be used to lodge a future year. The tax return form in SBR-enabled software has an option to indicate the lodgment is for a future year.
We will accept early lodgment of returns up to and including 15 June of the relevant financial year, if the return is lodged via SBR-enabled software and is lodged either:
- by a foreign resident for tax purposes who
- is leaving Australia permanently
- will no longer derive Australian-sourced income (other than interest, dividend and royalty income)
- by an Australian resident for tax purposes who
- is leaving Australia
- will no longer be an Australian resident for tax purposes
- will no longer derive Australian-sourced income (other than interest, dividend and royalty income)
- by a taxpayer with a substituted accounting period (SAP)
- on behalf of a deceased client to finalise probate.
Generally, prefill data will not be available for early lodged returns.