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  • Electronic lodgment

    You need to lodge all of your clients’ tax returns electronically to receive lodgment program concessional due dates.

    You can lodge tax returns through the practitioner lodgment service (PLS) or the electronic lodgment service (ELS).

    2018 fringe benefits tax (FBT) returns can only be lodged through the PLS.

    Other tax return forms can only be lodged through the PLS from:

    • 1 October 2017 for the partnership tax return
    • 11 November 2017 for the self-managed superannuation fund annual return, the trust tax return and the fund income tax return
    • 1 February 2018 for the company tax return
    • 1 April 2018 for the individual tax return.

    If you lodge by paper

    The concessional due dates available under the lodgment program only apply to a tax return that is lodged electronically. If you lodge a paper tax return after the document’s statutory due date, we may apply a late lodgment penalty.

    Unless you are facing exceptional circumstances, you are required to lodge electronically. If your practice is experiencing exceptional or unforeseen circumstances that prevent you from lodging by the due date, you can apply for a lodgment deferral.

    Next steps:

    • If you experience exceptional circumstances, or wish to discuss options for lodging electronically, contact us on 13 72 86 Fast Key Code 1 3 2, between 8.00am and 6.00pm Eastern Standard Time, Monday to Friday.

    Electronic lodgment exclusions

    We recognise there are circumstances where electronic lodgment is not possible due to timing or the availability of software. We will exclude lodgments from the electronic requirement in circumstances where either:

    • we have not made a tax return available in electronic format
    • the availability of software is not aligned with a key due date.

    Forms excluded from electronic lodgment

    For 2017–18, the following types of tax returns are excluded from the electronic lodgment requirement under the lodgment program framework:

    • trust tax returns for large managed investment trusts or public unit trusts
    • substituted accounting period (SAP) tax returns where the current year software would not be available by the time of lodgment due date, which affect the following taxpayers
      • individuals, partnerships and trusts with SAP codes
        • A – Early December balancer
        • B – January balancer
        • C – February balancer
        • D – March balancer
      • companies and super funds (excluding NFSA) with SAP code A – Early December balancer.

    See also:

    Last modified: 30 Jun 2017QC 34532