Lodgement Dates
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. |