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Electronic lodgment

How to lodge your clients' returns electronically to receive lodgment program due dates.

Last updated 30 June 2023

How to lodge your clients’ returns electronically to receive lodgment program due dates.

Lodging in PLS

The practitioner lodgment service (PLS) is now the only electronic lodgment channel for lodging your clients' tax and annual returns:

  • individual and trust tax returns
  • partnership tax return
  • self-managed superannuation fund annual return and the fund income tax return
  • company tax return
  • fringe benefits tax return.

If you lodge by paper

The due dates available under the lodgment program only apply to a tax return that is lodged electronically. If you lodge a paper tax return after the document’s statutory due date, we may apply a late lodgment penalty.

Unless you are facing exceptional circumstances, you are required to lodge electronically. If your practice is experiencing exceptional or unforeseen circumstances that prevent you from lodging by the due date, you can apply for a lodgment deferral.

If you experience exceptional circumstances, or wish to discuss options for lodging electronically, contact us on 13 72 86 Fast Key Code 1 3 2, between 8:00 am and 6:00 pm AEST, Monday to Friday.

Electronic lodgment exclusions

We recognise there are circumstances where electronic lodgment is not possible due to timing or the availability of software. We will exclude lodgments from the electronic requirement in circumstances where either:

  • we have not made a tax return available in electronic format
  • the availability of software is not aligned with a key due date.

Forms excluded from electronic lodgment

For 2023–24, the following types of tax returns are excluded from the electronic lodgment requirement under the lodgment program framework:

  • trust tax returns for large managed investment trusts or public unit trusts
  • substituted accounting period (SAP) tax returns where the current year software would not be available by the time of lodgment due date, which affect the following taxpayers
    • individuals, partnerships and trusts with SAP codes    
      • A – Early December balancer
      • B – January balancer
      • C – February balancer
      • D – March balancer
    • companies and super funds (excluding NFSA) with SAP code A – Early December balancer.