Lodgement Dates

Kalendar

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
Large/medium trusts (annual total income more than $10 million in latest year lodged) where the trust was non-taxable in latest year lodged.
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.