ATO National Tax Equivalent Regime

ATTACHMENT 8 - NTER Lodgment Circular

[Archived:

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NTER Lodgment Circulars 2005-06, 2006-07, 2007-08 & 2008-09 archived April 2014 (Version 9). For the wording of these NTER Lodgment Circulars, see February 2012 (Version 8)

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NTER Lodgment Circulars 2009-10, 2010-11, 2011-12, 2012-13 archived April 2016 (Version 10). For the wording of these NTER Lodgment Circulars, see April 2014 (Version 9)

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NTER Lodgment Circulars 2013-14, 2014-15, 2015-16 archived October 2019 (Version 11). For the wording of these NTER Lodgment Circulars, see April 2016 (Version 10).]

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NTER Lodgment Circular 2019-20 archived January 2022 (Version 12). For the wording of this NTER Lodgment Circular, see October 2019 (Version 11)

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NTER Lodgment Circular 2021-22 archived July 2025 (Version 13). For the wording of this NTER Lodgment Circular, see January 2022 (Version 12). ]

NATIONAL TAX EQUIVALENT REGIME

Lodgment Circular 2024-25

This is the annual NTER Lodgment Circular referred to at paragraphs 57 and 60A of the NTER Manual. This circular outlines the due dates that apply to all NTER entities for:

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the reporting and payment of quarterly PAYG instalments for the NTER instalment quarters ending 30 September 2024 to 30 June 2025 (inclusive);

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the reporting and payment of monthly PAYG instalments for the NTER instalment months ending 31 July 2024 to 30 June 2025 (inclusive);

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the lodgment of annual returns for the NTER income year ended 30 June 2024; and

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the payment of balancing payments of tax equivalent liability for the NTER income year ended 30 June 2024.

The due dates outlined in this circular for NTER entities take precedence over the Commissioner's Lodgment Program 2024-25 for registered agents.

1. PAYG instalments

1.1 Quarterly instalments:

The reporting and payment due dates for quarterly PAYG instalments (unless it is a nil amount worked out using a nil rate given by the Commissioner) that apply to all NTER entities are as follows:

1.2 Monthly instalments:

The reporting and payment due dates for monthly PAYG instalments (unless it is a nil amount worked out using a nil rate given by the Commissioner) that apply to all affected NTER entities are as follows:

(*As this day is a Saturday or Sunday, reporting and payment can be made on the next business day without penalty.)

2. NTER annual returns for the income year ended 30 June 2024

Note that no NTER entities are required to lodge a Reportable tax position schedule 2024.

2.1 NTER entities, other than head companies of an NTER tax consolidated group:

The lodgment and payment due dates for 2024 annual returns that apply to NTER entities (other than head companies of an NTER tax consolidated group) are as follows:

(*As this day is a Saturday or Sunday, reporting and payment can be made on the next business day without penalty.)

(**The 31 January 2025 due date applies to entities that lodge via a tax agent. The due date for entities that lodge directly with the NTER Administrator is 15 January 2025 ).

Note that NTER entities that were subsidiary members of an NTER tax consolidated group for the full income year should not have an obligation to lodge a 2024 annual return.

2.2 NTER entities that are head companies of an NTER tax consolidated group:

The lodgment and payment due dates for 2024 annual returns that apply to NTER entities that are head companies of an NTER tax consolidated group are as follows:

(*As this day is a Saturday or Sunday, reporting and payment can be made on the next business day without penalty).

(**The 31 January 2025 due date applies to entities that lodge via a tax agent. The due date for entities that lodge directly with the NTER Administrator is 15 January 2025).

Rob Heferen

NTER Administrator

Commissioner of Taxation

July 2024

Version history

Prior versions of the ATO National Tax Equivalent Regime, from Version 6, can be requested from atolawsupport@ato.gov.au , if required.