We use a risk-based approach to managing the compliance obligations of taxpayers. Using this approach, taxpayers who did not meet their previous tax return lodgment obligations and were prosecuted must lodge their future tax returns earlier than those taxpayers who have a good compliance record.
This means taxpayers prosecuted for non-lodgment of a tax return will not be eligible for the lodgment due date benefits in the lodgment program.
Taxpayers who are prosecuted from the month of July to September each year will have a lodgment due date that will be calculated by adding 5 months to the last day of the month in which the prosecution occurred unless an earlier lodgment due date applies. These taxpayers will also have their 2025 year’s lodgment due date changed to 31 October 2025. For example, a client prosecuted in August 2024 will have a lodgment due date of 31 January 2025 for their 2024 tax return and 31 October 2025 for their 2025 tax return.
Taxpayers prosecuted during the months of October to June inclusive will have their next 2 years' lodgment due dates changed to reflect the revised lodgment due date of 31 October.
The benefits of the lodgment program will be reinstated if, after 2 years of being on the revised 31 October or other earlier lodgment due date, these taxpayers have lodged their tax returns on time.
We will advise you of any clients that have a revised lodgment due date.