How to lodge the company tax return, including the first tax return and the payment options available.
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 2023, include a copy of the TFN application with the tax return. Prominently highlight the TFN application with the following words in block letters:
‘ATTENTION COPY ONLY – TFN NOT RECEIVED WHEN LODGING 2023 TAX RETURN’
There may be delays in processing a tax return lodged without a TFN.
If the company does not have a copy of the original TFN application, contact us on 13 28 66.
Lodging the tax return and schedules
Companies that derived assessable income in 2022–23 must lodge a company tax return for 2022–23.
Companies that carry forward losses (that exceed $1,000) to 2023–24 must also lodge a tax return for 2022–23, even when no assessable income was derived in 2022–23.
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 2023, 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 2023. Keep these with your tax records.
You can lodge elections required by taxation ruling 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, see How to pay.
Lodgment address
The postal address for lodgment of your company tax return is below.
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.
- If you are sending your paper tax return from outside Australia, post it to:
Australian Taxation Office
GPO Box 9845
SYDNEY NSW 2001, AUSTRALIA
How to pay
We offer a range of convenient payment options. Income tax debts must be paid by the due date.
When you use a valid payment reference number (PRN), your payment may take up to 4 business days to appear on your ATO account.
Paying your tax debt
The tax payable by a company for an income year becomes due and payable on the statutory due date, which is the first day of the sixth month of the following income year, for example, for 30 June balancing companies the statutory due date is 1 December.
The Commissioner may allow later lodgment dates, see Due dates.
A general interest charge is levied on outstanding amounts from the due date for payment. The general interest charge rate for a particular quarter is calculated by adding 7 percentage points to the relevant monthly average yield of 90-day bank accepted bills. The general interest charge rate is updated quarterly.
If you can’t pay your tax debt when due
You are expected to organise your affairs to ensure that you pay your debts on time. If you cannot pay the debt on time, you may be able to set up a payment plan to pay in instalments. You need to consider how much you can pay so you can meet each ongoing payment amount, and future obligations.
If you are trying to do the right thing, we're committed to understanding your situation and helping you where possible.
In some instances, we may need to know more about your financial situation and your circumstances. We may also want to know what steps you have taken to obtain funds to pay your tax debt and the steps you are taking to meet future tax debts on time. This is so we can work with you to set up a manageable payment plan that suits both you and us.
Even if you enter into a payment plan to pay late or by instalments, interest may accrue on the unpaid debt.
To propose a payment plan:
- If your debt is $100,000 or less, you can propose a payment plan using the Business Portal or through your registered tax agent or BAS agent or you can phone our automated phone service on 13 72 26.
- If your debt is greater than $100,000 phone 13 11 42 during our operating hours to discuss your options.
We recommend to use the payment plan estimator to work out a plan.
For more information, see How to pay.
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