Lodge tax return for all entities with a lodgment due date of 15 May 2023 if the tax return is not required earlier and both of the following criteria are met:

  • non-taxable or a credit assessment in latest year lodged.
  • non-taxable or receiving a credit assessment in the current year. Note: This includes companies and super funds but excludes large and medium taxpayers and head companies of consolidated groups.

Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2023 provided they also pay any liability due by this date.

Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.

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