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  • Taxpayers with a lodgment prosecution

    We use a risk-based approach to managing the compliance obligations of taxpayers. Using this approach, taxpayers who did not meet their previous tax return lodgment obligations and were prosecuted must lodge their future tax returns earlier than those taxpayers who have a good compliance record.

    This means taxpayers prosecuted for non-lodgment of a tax return will not be eligible for the lodgment due date benefits in the lodgment program.

    Taxpayers who are prosecuted from the month of July to September each year will have a lodgment due date that will be calculated by adding five months to the last day of the month in which the prosecution occurred, unless an earlier lodgment due date applies. These taxpayers will also have their 2022 year’s lodgment due date changed to 31 October 2022. For example, a client prosecuted in August 2021 will have a lodgment due date of 31 January 2022 for their 2021 tax return and 31 October 2022 for their 2022 tax return.

    Taxpayers prosecuted during the months of October to June inclusive will have their next two year’s lodgment due dates changed to reflect the revised lodgment due date of 31 October.

    The benefits of the lodgment program will be reinstated if, after two years of being on the revised 31 October or other earlier lodgment due date, these taxpayers have lodged their tax returns on time.

    We will advise you of any clients that have a revised lodgment due date.

    The agent assessed deferral option does not apply to taxpayers prosecuted for non-lodgment.

    Last modified: 01 Jul 2021QC 34568