A future-year return is a return lodged before the end of the current reporting period, for example, a 2023–24 tax return lodged before the end of the 2023-24 financial year.
Future year lodgments must be lodged on or before 15 June. If this date falls on an ATO maintenance weekend, then lodgments need to be made on the Friday prior to 15 June. Alternatively, the lodgment can be made as normal after 1 July.
This only applies to future year lodgments. It does not apply to lodgment of prior year returns.
Future-year returns are available for the following form types:
- fringe benefit tax return
- individual tax return
- company tax return
- trust tax return
- self-managed super fund return
- partnership tax return
- superannuation fund return.
- attribution managed investment trust return
- attribution corporate collective investment vehicle sub-fund tax return.
The current-year form may be used to lodge a future year. The tax return form in SBR-enabled software has an option to indicate the lodgment is for a future year.
We will accept early lodgment of returns up to and including 15 June of the relevant financial year, if the return is lodged via SBR-enabled software and is lodged either:
- by a foreign resident for tax purposes who
- is leaving Australia permanently
- will no longer derive Australian-sourced income (other than interest, dividend and royalty income)
- by an Australian resident for tax purposes who
- is leaving Australia
- will no longer be an Australian resident for tax purposes
- will no longer derive Australian-sourced income (other than interest, dividend and royalty income)
- by a taxpayer with a substituted accounting period (SAP)
- on behalf of a deceased client to finalise probate.
Generally, prefill data will not be available for early lodged returns.