First company tax return
Apply for a tax file number (TFN) before lodging your first tax return to ensure that payments are credited to the correct account. You can apply for a TFN at abr.gov.auExternal Link
If the company has applied for a TFN, but has not received notification of its TFN at the time of lodging its Company tax return 2022, include a copy of the application with the tax return, prominently highlighted with the words in block letters ‘ATTENTION COPY ONLY – TFN NOT RECEIVED WHEN LODGING 2022 TAX RETURN’. If the company does not have a copy of the original application, contact us on 13 28 66 for advice.
If the company has not applied for a TFN, attach a completed application with this tax return. There may be delays in processing a tax return lodged without a TFN.
Lodging the tax return and schedules
Companies that derived assessable income in 2021–22 must lodge a tax return for 2021–22. Companies that carry forward losses – which exceed $1,000 – to 2022–23 must also lodge a tax return for 2021–22, even when no assessable income was derived in 2021–22. Non-profit companies that are residents and have taxable income of $416 or less do not have to lodge a tax return, unless specifically requested. Keep records so that the information you report on your tax return can be verified at a later date, if required.
For a list of schedules that you can send with your Company tax return 2022, see Schedules.
- If you lodge a schedule separately from your tax return, complete the Taxpayer's declaration section.
- Do not send other unlisted schedules or documents with your Company tax return 2022. Keep these with your tax records.
You can lodge elections required by TR IT 2624 Income tax: company self assessment; elections and other notifications; additional (penalty) tax; false or misleading statement with your Company tax return.
Lodgment due date
The date for lodgment of the company tax return (including any relevant schedules) is notified in a legislative instrument on the Federal Register of LegislationExternal Link.
The Commissioner may allow later lodgment dates, see Due dates for lodging and paying.
You must lodge your tax return and all the required schedules by the due date.
- If you lodge your tax return without all the required schedules, we may not consider it to have been lodged in the approved form.
- Unless your tax return and all schedules are lodged by the due date, you may be charged a penalty for failing to lodge on time.
Do not attach your payment to your Company tax return. To make payments, see How to pay.
Lodgment address
The postal address for lodgment of your company tax return is below. See Publications and legislative references for a list of the schedules that you can lodge with your Company tax return 2022.
Australian Taxation Office
GPO Box 9845
IN YOUR CAPITAL CITY
The address must appear as shown above.
Do not send payments to this address. For payment information, see How to pay.
If you wish to write to the ATO, send your correspondence to:
Australian Taxation Office
PO Box 9990
PENRITH NSW 2740
Lodging the tax return from outside Australia
Foreign resident companies carrying on a business in Australia or deriving Australian income need to provide an Australian address for service in their tax return.
- This may be an Australian postal address.
- If you have no Australian postal address, provide the address of the appointed public officer.
- If the tax return relates only to a foreign resident capital gain under Division 855 and there is no presence in Australia, an overseas address is acceptable.
How to pay
We offer a range of convenient payment options.
For more information, see How to pay.
Your payment needs to reach us on or before its due date. When you use a valid payment reference number (PRN), your payment may take up to four business days to appear on your ATO account.
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