Lodgment options
You can lodge your trust tax return:
- using standard business reporting (SBR) enabled softwareExternal Link
- with a registered tax agent
- by paper.
Lodgment address
If you use SBR-enabled software, refer to your business software how to guides for instructions on how to send your tax return to us.
The postal address for lodgment of the paper trust tax return is below.
AUSTRALIAN TAXATION OFFICE
GPO BOX 9845
(insert the name and postcode of your nearest capital city)
The address must appear as shown above.
Don't post payments to this address. For more information, see How to pay tax payable by the trustee.
For a list of the schedules that you can lodge with your Trust tax return 2026, see Schedules for trustsExternal Link.
How to pay tax payable by the trustee
We offer a range of convenient payment optionsExternal Link. For the full list, see How to payExternal Link. Your payments must reach us on or before the due date.
When you use a valid payment reference numberExternal Link (PRN), your payment may take up to 4 business days to appear on your ATO account. If the trust tax return is lodged on time, any tax payable by the trustee is due on the later of either:
- 21 days after the due date for lodgment of the tax return
- 21 days after receipt of the notice of assessment.
If the trust tax return is lodged late or not at all, any tax payable by the trustee is due 21 days after the due date for lodgment.
We apply general interest chargeExternal Link (GIC) to any outstanding amounts owing after the due date.
If you’re unable to pay on time, you may be able to set up a payment planExternal Link to pay by instalments.
Continue to: Schedules for trusts