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  • Future-year lodgments

    A future-year return is a return that is lodged before the end of the current reporting period – for example, a 2018–19 tax return lodged before the end of the 2019 financial year.

    Future year lodgments must be made no later than 15 June. Alternatively, the lodgment can be made as normal after 1 July.

    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.

    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
      • is ceasing to be an Australian resident for tax purposes
      • will no longer derive Australian-sourced income (other than interest, dividend and royalty income)
    • on behalf of a deceased client to finalise probate.

    Generally, prefill data will not be available for early lodged returns.

    See also:

    Lodging activity statements

    Before lodging activity statements for a client, a relationship must be created in the PLS between the registered agent and the client.

    You can use the client update (CU) service to add a client to your client list. However, check whether the client is already on your client list before updating.

    If you are a tax agent linked to a client's IT role, you will be able to lodge activity statements without sending a client update.

    Activity statements received by other electronic channels or paper can also be lodged through the PLS, provided the client is listed on your client list.

    The activity statement list interaction and the activity statement lodgment report (ASLRPT) will contain the unique document identification numbers (DINs). A DIN is required to request pre-fill information for a specific activity statement and to lodge the activity statement.

    Revisions can be lodged using the DIN of the activity statement that is to be revised.

    Find out about:

    Last modified: 30 May 2019QC 49409