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How to lodge the Trust tax return 2023

How to lodge the trust tax return and when the trustee needs to pay any tax payable.

Last updated 8 December 2024

Lodgment address

The postal address for lodgment of the trust tax return is below. See Schedules for trusts for a list of the schedules that you can lodge with your Trust tax return 2023.

Australian Taxation Office
GPO Box 9845
IN YOUR CAPITAL CITY

The address must appear as shown above.

Do not post payments to this address, for more information, see How to pay.

How to pay tax payable by the trustee

We offer a range of convenient payment options.

Your payment needs to reach us on or before its due date. Payments may take up to 4 business days, from the date you make the payment, to appear on your ATO account.

If the trust tax return is lodged on time, any tax payable by the trustee is due on the later of either:

  • 21 days after the due date for lodgment of the tax return
  • 21 days after receipt of the notice of assessment.

If the trust tax return is lodged late or not at all, any tax payable by the trustee is due 21 days after the due date for lodgment.

The general interest charge (GIC) accrues on outstanding amounts from the due date for payment.

If you’re unable to pay on time, you may be able to set up a payment plan to pay by instalments.

What if your business has been affected by COVID-19?

If your business has been affected by COVID-19, additional relief options are available. They do not apply automatically, so you need to contact us to discuss them.

If you want to write to us, send your correspondence to:

Australian Taxation Office
PO Box 9990
PENRITH NSW 2740

Continue to: Schedules for trusts

Return to: Instructions to complete the Trust tax return 2023

QC72586