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Taxpayers with overdue tax returns

Find out how overdue prior year tax returns may affect your client's lodgment due date for a standard year.

Last updated 30 June 2023

All taxpayers operating on a standard year (not a SAP) with one or more prior year tax returns overdue as at 30 June 2023 must lodge their 2023 tax return by 31 October 2023:

  • companies and super funds that must lodge by this date must pay any 2022–23 income tax liability by 1 December 2023
  • individuals and trusts must pay by the date on their notice of assessment.

If all overdue prior year tax returns are lodged by 31 October 2023, the 2023 tax return will be due according to your normal lodgment program. This update for the 2022–23 year can take up to 3 weeks to appear on your client list.

You do not need to apply for a deferral for the 2023 tax return, provided you have lodged the prior years by 31 October 2023.

The overdue prior year returns may be subject to penalties and interest when lodged.

If a tax return is not lodged for a particular year because there is no obligation to lodge, notify us that a return is not necessary by 30 June. This will ensure that the correct lodgment due date for the current year is set for your client. It also means we will not contact you unnecessarily about your client's unlodged documents.

Keeping your client list up to date and removing clients who no longer use your services is an important part of managing your lodgment program. It also helps us to calculate your on-time lodgment performance more accurately.