Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2027, provided they also pay any liability due by this date.

Lodge tax return for companies and super funds with a lodgment due date of 15 May 2027, provided both the prior year and current year return will be either non-taxable or result in a refund.

Notes:

• 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.
• Large and medium taxpayers and head companies of consolidated groups are excluded from this concession.