• What happens to an activity statement or other return that was due for lodgment before 27 June 2012 but was lodged after?

    This discretion applies from 27 June 2012 - the date of royal assent.

    The discretion applies to a running balance account (RBA) surplus or credit in your favour that exists at the date of Royal Assent, even though the activity statement or other return was for a period that was due for lodgment before the date of Royal Assent.

      Last modified: 29 Jan 2013QC 28291