As some dates may vary, please ensure you contact the ATO to double check any dates in question.
When the due date for lodgement or payment falls on a Saturday, Sunday, or public holiday, it may be done on the next business day.
Individuals and Trusts
|Due date for lodgement||Entity description|
|28 February 2017||
|28 February 2017||New registrant large/medium trusts.|
|31 March 2017||Tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more (excluding large/medium trusts).|
|15 May 2017||Tax returns for all remaining individuals and trusts not required earlier and not eligible for the 5 June concession (including new registrations).|
|5 June 2017||Lodge tax returns due for individuals and trusts with a lodgement end date of 15 May 2017 provided they also pay any liability due by this date.
Note: This is not a lodgement end date but a concessional arrangement where you will not have to pay failure to lodge on time (FTL) penalties if you lodge and pay by this date
Companies and Superfunds
|Due date for lodgement||Due date for payment||Description|
|28 February 2017||28 February 2017||Subsidiary member of a consolidated group that has exited the consolidated group in the financial year.|
|28 February 2017||28 February 2017||Large/medium taxpayers whose 2014 tax return was non-taxable. This includes entities whose 2014 tax return was made not necessary by 30 June 2015.Large/medium taxpayers established between 1 July 2013 and 30 June 2014 and the 2014 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.
|28 February 2017||28 February 2017||New registrant SMSF.|
|31 March 2017||31 March 2017||Entities with total income in the 2013–14 year of more than $2 million unless required earlier.|
|15 May 2017||15 May 2017||Entities that may not have an obligation to lodge.|
|15 May 2017||15 May 2017||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.|
|15 May 2017||15 May 2017||Non-profit organisations that assess that they have a requirement to lodge and have not been allocated an earlier lodgement due date.
Note: Entities must assess their obligation to lodge a tax return on an annual basis.
|15 May 2017||15 May 2017||New registrants, excluding large/medium taxpayers, head companies of consolidated groups and SMSFs. All remaining entities that are tax agent clients.|
|5 June 2017||5 June 2017||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 lodgement end date of 15 May 2016 except large/medium taxpayers or head companies of consolidated groups.Note: This is not a lodgement end date but a concessional arrangement where penalties will be waived if lodgement is made by this date.|