Individuals and trusts

Lodgment due dates

Factors that may affect the lodgment due dates for individuals and trusts include:

• their lodgment and compliance history
• their income
• whether they are new registrants
• whether the 5 June concession applies.

Lodgment due dates

Lodgment due date	Entity description
31 October 2024	Tax return for all individuals and trusts where one or more prior year tax returns were outstanding as at 30 June 2024.    Tax return for clients prosecuted for non-lodgment of prior year tax returns and advised of a lodgment due date of 31 October 2024.    Note: Some prosecuted clients may have been given a different lodgment due date. Refer to the letter you received for the client's applicable due date.
31 January 2025	Large and medium trusts (annual total income more than $10 million in latest year lodged) where the trust was taxable in latest year lodged.
28 February 2025	Large and medium trusts (annual total income more than $10 million in latest year lodged) where the trust was non-taxable in latest year lodged.
28 February 2025	New registrant large and medium trusts.
31 March 2025	Tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more (excluding large and medium trusts).
15 May 2025	Tax returns for all remaining individuals and trusts not required earlier and not eligible for the 5 June concession (including new registrations).

Concession for tax returns due 15 May

We provide a concessional lodgment due date of 5 June for tax returns due 15 May for:

• individuals
• partnerships
• trusts.

The concession allows these tax returns to be lodged by 5 June without penalty, provided that any payment required is also made by this date.

You do not need to apply for a deferral to receive the 5 June concession date – however, you must apply if you need a lodgment deferral beyond 5 June for these clients.

Payment of individual and trust tax returns due 15 May

Staggered payment date arrangements exist for individual and trust clients whose tax returns have a lodgment due date of 15 May 2025. Your client’s payment due date will depend on when their tax return is lodged and processed. If the tax return is lodged:

• up to and including 12 February 2025, the payment date is 21 March 2025
• from 13 February 2025 to 12 March 2025 (inclusive), the payment date is 21 April 2025
• from 13 March 2025, the payment date is 5 June 2025.

The payment dates above are the latest possible due dates for payment of tax and provide at least 2 weeks for processing. If processing of a tax return takes longer than this, the actual due date for payment on the notice of assessment will be later than the dates indicated above.

Payment of individual and trust tax returns not due 15 May

Due dates for payment of individual and trust income tax assessments when tax returns must be lodged by any date other than 15 May 2025

If…	then…
the tax return is lodged on or before the lodgment due date	payment will be due on the later of 21 days after the: relevant lodgment due date, or notice of assessment is deemed received (which is 3 days after issue).
the tax return is lodged late	any tax is payable 21 days after the due date for lodgment.
the tax return is not lodged at all and a default assessment is issued	any tax is payable 21 days after the due date for lodgment.