Key lodgment dates

The ATO has produced the following table outlining the lodgment dates for 30 June balancers. If you use a substituted accounting period, different dates will apply.

 

Lodgment and payment due dates for 30 June balancing companies and super funds
Due date for lodgment Due date for payment Description
31 October 2019 1 December 2019 Entities with one or more prior year returns outstanding as at 30 June 2019.
31 October 2019 1 December 2019 Entities prosecuted for non-lodgment of prior year tax returns and advised of a lodgment due date of 31 October 2019.
31 October 2019 1 December 2019 Entities that may be required to lodge early.
1 December 2019 As per notice of assessment Companies that are not full self-assessment (NFSA) taxpayers.

Note: Companies not subject to full self-assessment include agents for non-resident insurers and re-insurers, and overseas shipping companies.

15 January 2020 1 December 2019 Large/medium taxpayers whose 2018 tax return was taxable – unless required earlier.
28 February 2020 28 February 2020
  • Subsidiary member of a consolidated group that has exited the consolidated group in the financial year.
  • Large/medium taxpayers whose 2018 tax return was non-taxable. This includes entities whose 2018 tax return was made not necessary by 30 June 2019.

    Large/medium taxpayers established between 1 July 2017 and 30 June 2018 and the 2018 tax return is not necessary and you advised us that a tax return was not necessary.

    New registrant large/medium taxpayers.

    Head companies of consolidated groups that are new registrants.

    Note: If the new registrant is a head company of a consolidated group, it is important to refer to Consolidated groups. In some instances, the company may need to lodge using the arrangements for a large entity

  • New registrant SMSF – unless required earlier.
31 March 2020 31 March 2020 Entities with total income in the 2017–18 year of more than $2 million unless required earlier.
15 May 2020 15 May 2020
  • Entities that may not have an obligation to lodge.
  • Entities who are subsidiary members of a consolidated group that has been consolidated for a full year. These clients should not have an obligation to lodge.
  • Non-profit organisations that assess that they have a requirement to lodge and have not been allocated an earlier lodgment due date.

    Note: Entities must assess their obligation to lodge a tax return on an annual basis.

  • New registrants, excluding large/medium taxpayers, head companies of consolidated groups and SMSFs.

    All remaining entities that are tax agent clients.

5 June 2020 5 June 2020 Tax return for companies and super funds who were non-taxable or received a credit assessment in the latest year lodged, and are actually non-taxable or receiving a credit assessment in the current year (unless due earlier) – all entities with a lodgment due date of 15 May 2020 except large/medium taxpayers or head companies of consolidated groups.

Note: This is not a lodgment due date but a concessional arrangement where penalties will be waived if lodgment is made by this date.

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