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