A lodgment concession is available for your early December balancing substituted accounting period (SAP) company and super fund clients. To receive the concession, you need to lodge their tax return electronically by 31 July 2024.
This lodgment concession does not change the payment due date. If payment is required, it was due on 1 June 2024.
To help you identify early December balancing clients, check your Income tax client list in Online services for agents or the practitioner lodgment service. These clients will be identified with SAP code A.