Return Due Date and Extensions of Time
Taxpayers with a standard balance date are required to file their tax returns by 7 July each year.
Standard balance date taxpayers 'linked' to a tax agent have until the 31 March the following year to complete their income tax returns under the extension of time arrangements.
Taxpayers with balance dates from 1 April to 30 September must file their return by the due date for the preceding 31 March year. Taxpayers with balance dates from 1 October to 31 March must file their returns by the due date for the following 31 March year.
Taxpayers failing to file returns by the due date may lose their extension of time resulting in earlier return and terminal tax payment dates for subsequent income years.
Standard balance date taxpayers 'linked' to a tax agent have until the 31 March the following year to complete their income tax returns under the extension of time arrangements.
Taxpayers with balance dates from 1 April to 30 September must file their return by the due date for the preceding 31 March year. Taxpayers with balance dates from 1 October to 31 March must file their returns by the due date for the following 31 March year.
Taxpayers failing to file returns by the due date may lose their extension of time resulting in earlier return and terminal tax payment dates for subsequent income years.
