The requirement to lodge a tax return, the due date, and the acceptable method for lodging the return, statements and schedules are set out in the legislative instrument for the lodgment of returns, which is registered on the Federal Register of Legislative Instruments.
For funds with an income year ending on 30 June 2013, the statutory due date for lodgment is 31 October 2013. The Commissioner may allow later lodgment dates that are published on under Key lodgment dates for APRA Funds.
If you do not lodge the fund’s tax return by the due date, it may be subject to a failure to lodge on time penalty. A general interest charge (GIC) will begin to accrue from the due date for payment on any amount that is due until the amount is paid in full; see Penalties and interest charges.
If we receive a tax return without all the required information and schedules attached, we may not consider it to have been lodged in the approved form. Unless all information and schedules are lodged by the due date, we may apply a penalty for failure to lodge on time.
Keep records so the information reported on the tax return can be verified at a later date; see Record keeping requirements.
Do not attach a payment to the tax return; see Payment.