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 |
|
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 |
|
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. |