How to lodge the Fund income tax return and the payment options available.
How to lodge
The only postal address for lodgment of the Fund income tax return 2023 is:
Australian Taxation Office
GPO Box 9845
IN YOUR CAPITAL CITY
The address must appear as shown above.
Do not post payments to this address, for payment information see How to pay.
If you want to write to us about superannuation, send your correspondence to:
Australian Taxation Office
PO Box 3100
PENRITH NSW 2740
You send with the tax return the following schedules, if required:
- Capital gains tax (CGT) schedule 2023 (NAT 3423)
- Losses schedule 2023 (NAT 3425)
- Non-individual PAYG payment summary schedule 2023 (NAT 3422)
- any elections required by IT 2624 Income tax: company self-assessment; elections and other notifications; additional (penalty) tax; false or misleading statement.
You may have to complete other schedules or documents that you keep with your fund's tax records and do not send with the tax return. These schedules or documents are described further at Record keeping requirements.
If you do not lodge the schedule with the income tax return, you are required to sign and date the schedule.
Lodgment due date
The requirement to lodge a tax return and the due date for lodging the return (including any relevant statements and schedules) is set out in the legislative instrument for the lodgment of returns on the Federal Register of LegislationExternal Link.
For funds with an income year ending on 30 June 2023, the due date for lodgment is 31 October 2023. The Commissioner may allow later lodgment dates that are published on Reporting and lodgment dates.
If the fund has a substituted accounting period, see Substituted accounting periods.
If you do not lodge the fund’s tax return along with all the required information and schedules by the due date, a penalty for failing to lodge on time may apply. A general interest charge (GIC) will begin to accrue from the due date for payment on any amount that is due until the amount is paid in full.
You must also keep records so that, if required, we can verify the information you reported in the tax return. See Record keeping requirements.
Do not attach any payments to the tax return.
How to pay
We offer a range of convenient payment options, for more information, see How to pay.
Your payment needs to reach us on or before its due date. When you use a valid payment reference number (PRN) your payment may take up to 4 business days to appear on your ATO account.
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