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 and FBT returns electronically through the electronic lodgment service (ELS) or practitioner lodgment service (PLS).

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. We will take into account any widespread ATO system issues that occur on a key lodgment due date that may affect your lodgment program performance.

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 2016–17, 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: 01 Jul 2016QC 34532