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Companies and super funds

Find the lodgment due dates and how to pay for companies and super funds.

Last updated 30 June 2023

Lodging and paying

The lodgment due dates for companies and super funds are displayed on all client listings generated by the end of July 2023.

You can review your clients' payment options in Online services for agents or find further information on how to pay online. You can also phone us on 13 72 86 Fast Key Code 1 2 2 between 8:00 am and 6:00 pm AEST, Monday to Friday.

SMSFs must lodge an SMSF annual return and pay a supervisory levy. For the 2022–23 income year, they must include the levy amount in their income tax calculation and make their payment (if required) using standard payment methods.

Unless the fund is being wound up, we cannot process returns for SMSFs that have no assets. Do not lodge these returns or pay the supervisory levy.

30 June balancers

Lodgment and payment due dates for 30 June balancing companies and super funds

Due date for lodgment

Due date for payment

Description

31 October 2023

1 December 2023

Entities with one or more prior year returns outstanding as at 30 June 2023.

31 October 2023

1 December 2023

Entities prosecuted for non-lodgment of prior year tax returns and advised of a lodgment due date of 31 October 2023.

31 October 2023

1 December 2023

Entities that may be required to lodge early.

1 December 2023

As per notice of assessment

Companies that are not full self-assessment (NFSA) taxpayers.

Note: Companies not subject to full self-assessment include agents for non-resident insurers and re-insurers, and overseas shipping companies.

31 January 2024

1 December 2023

Large and medium taxpayers whose 2022 tax return was taxable unless required earlier.

28 February 2024

28 February 2024

  • Subsidiary member of a consolidated group that has exited the consolidated group in the financial year.
  • Large and medium taxpayers whose 2022 tax return was non-taxable. This includes entities whose 2022 tax return was made not necessary by 30 June 2023.
  • Large and medium taxpayers established between 1 July 2021 and 30 June 2022 and the 2022 tax return is not necessary and you advised us that a tax return was not necessary.
  • New registrant large and medium taxpayers.
  • Head companies of consolidated groups that are new registrants.

    Note: If the new registrant is a head company of a consolidated group, it is important to refer to Consolidated groups. In some instances, the company may need to lodge using the arrangements for a large entity.
  • New registrant SMSF unless required earlier.
 

31 March 2024

31 March 2024

Entities with total income in the 2021–22 year of more than $2 million unless required earlier.

15 May 2024

15 May 2024

  • Entities that may not have an obligation to lodge.
  • Entities who are subsidiary members of a consolidated group that has been consolidated for a full year. These clients should not have an obligation to lodge.
  • Non-profit organisations that assess that they have a requirement to lodge and have not been allocated an earlier lodgment due date.

    Note: Entities must assess their obligation to lodge a tax return on an annual basis.
  • New registrants, excluding large and medium taxpayers, head companies of consolidated groups and SMSFs.
  • All remaining entities that are tax agent clients.
 

5 June 2024

5 June 2024

Tax return for all entities with a lodgment due date of 15 May 2024 if the tax return was not required earlier and both the following criteria are met:

  • non-taxable or a credit assessment in the latest year lodged
  • non-taxable or receiving a credit assessment in the current year.

 

This does not include large and medium taxpayers or head companies of consolidated groups.

 

This is not a lodgment due date but a concessional arrangement where penalties will be waived if lodgment is made by this date.

 

Note: This is not a lodgment due date but a concessional arrangement where penalties will be waived if lodgment is made by this date.

Companies and super funds with an approved SAP

You can view lodgment due dates on client lists requested through Online services for agents and the practitioner lodgment service (PLS) for substituted accounting period (SAP) clients.

Companies and super funds with an approved SAP – dates based on the end of the applicable balancing period

Due date for lodgment

Due date for payment

Description

1st day of 6th month after the end of the income year

On the notice of assessment

Entities that are NFSA companies operating on an approved SAP

Note: Companies not subject to full self-assessment include agents for non-resident insurers and re-insurers, and overseas shipping companies

15th day of 7th month after the end of the income year

1st day of 6th month after the end of the income year

Entities that may not have an obligation to lodge, operating on an approved SAP

15th day of 7th month after the end of the income year

1st day of 6th month after the end of the income year

Entities operating on an approved SAP, with one or more prior year returns outstanding

15th day of 7th month after the end of the income year

1st day of 6th month after the end of the income year

Entities operating on an approved SAP. These entities assess their requirement to lodge

15th day of 7th month after the end of the income year

1st day of 6th month after the end of the income year

Entities operating on an approved SAP that are a subsidiary member of a consolidated group that has been consolidated for a full year. These clients should not have an obligation to lodge

15th day of 7th month after the end of the income year

1st day of 6th month after the end of the income year

Entities operating on an approved SAP and that are a subsidiary member that has exited from a consolidated group in the financial year

15th day of 7th month after the end of the income year

1st day of 6th month after the end of the income year

Entities operating on an approved SAP

Head companies of consolidated groups that are new registrants operating on an approved SAP

Not full self-assessment taxpayers (NFSA)

Separate payment and lodgment arrangements apply to companies that are not full self-assessment (NFSA) taxpayers.

Companies shown with their Australian and New Zealand Standard Industrial Classification (ANZSIC) code that are NFSA taxpayers

ANZSIC code

Industry

Income Tax Assessment Act 1936 reference

99020

Overseas ships freight

Section 129

99050

Insurance and re-insurance with a non-resident

Sections 144 and 148

99070

Control of non-resident’s money

Section 255

Entities that are NFSA taxpayers must lodge their tax returns by the first day of the sixth month after the end of their balancing period.

Due dates for payment (like those for individuals and trusts)

If…

then…

the tax return is lodged on or before the lodgment due date

payment will be due on the later of either 21 days after the:

  • relevant lodgment due date
  • notice of assessment is deemed received (which is three days after issue)
 

the tax return is lodged late

any tax is payable 21 days after the due date for lodgment

the tax return is not lodged at all and a default assessment is issued

any tax is payable 21 days after the due date for lodgment

You can find the due date for payment on the notice of assessment.

QC34562