For tax returns due on 15 May, we provide a concessional lodgment due date of 5 June for:
- individuals
- partnerships
- trusts
- companies
- super funds.
This concession allows individual, partnership and trust tax returns to be lodged by 5 June without penalties, provided that any payments required are also made by this date.
For companies and super funds (excluding large and medium taxpayers and head companies of consolidated groups), the concession applies where both the prior year and the current year return will be non taxable or result in a refund.
Lodgments made by this date will be considered as on time under the lodgment program framework.
You don't need to apply for a lodgment deferral to receive the 5 June concession date.
If you or your clients are experiencing exceptional or unforeseen circumstances and you need additional time to lodge their return beyond 5 June, you can apply for a lodgment deferral.
Find out how lodgment deferrals work, which obligations are eligible and when you don't need to apply.