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Lodgment due date

Last updated 28 July 2020

The requirement to lodge a tax return, together with the due dates and acceptable methods for lodging tax returns, statements and schedules, are set out in the 'legislative instruments' which are registered on the Federal Register of Legislative Instruments. This can be viewed at Link

For funds with an income year ending on 30 June 2009, the due date for lodgment specified in the legislative instrument is 31 October 2009. However, most funds will have a different due date if the return is lodged by a tax agent as part of their tax agent lodgment program or as otherwise advised by the Tax Office. We send a reminder letter to funds each year, notifying them of their actual lodgment and payment due dates. If you do not lodge the fund's tax return by the due date, it may be subject to a failure to lodge on time penalty. A general interest charge (GIC) will begin to accrue from the due date for payment until the amount is paid in full - see Penalties and interest charges.

If we receive tax returns without all the required information and schedules attached, we may not consider them to have been lodged in the approved form. Unless all information and schedules are lodged by the due date, we may apply a penalty for failure to lodge on time. Keep records so the information reported on the tax return can be verified at a later date - see Record-keeping requirements.

Do not attach a payment to the tax return - see How to pay.