Large and medium taxpayers

Find the lodgment due dates for your large and medium clients.

You are a large or medium taxpayer for tax return lodgment purposes if you are a:

• company with an annual total income of more than $10 million
• head company of a consolidated or multiple entry consolidated (MEC) group with an annual total income greater than $10 million (through the single entity rule)
• life and general insurance company, re-insurer or friendly society, regardless of income level
• super fund or pooled super trust that has either an annual total income greater than $10 million or investments of more than $50 million, or both
• non-complying super fund or pooled super fund
• trust with an annual total income greater than $10 million last year
• full self-assessment partner of a partnership, where the partnership's total income was over $10 million last year
• full self-assessment taxpayer that had an annual total income of more than $10 million last year
• taxpayer we advise to lodge as a large or medium taxpayer.

Your lodgment due date is:

• 31 October 2022 – if one or more prior year returns are outstanding at 30 June 2022 (company and super fund payment is due 1 December 2022)
• 31 January 2023 – taxable large or medium taxpayer in the immediate prior year (company and super fund payment is due 1 December 2022)
• 28 February 2023 – non-taxable large or medium taxpayer (in the immediate prior year) and new registrant large or medium taxpayer (if required, company and super fund payment is due 28 February 2023).

The agent assessed deferral option does not apply if you have a lodgment due date of 31 January 2023. However, you can request an ATO assessed deferral.