Final date to add new clients to your client list to ensure their 2024 tax return is covered by the lodgment program.

Note: The lodgment program is a concession to registered agents. We can ask for documents to be lodged earlier than the lodgment program due dates.

Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2024.

Note:

• This means all prior year returns must be lodged, not just the immediate prior year.
• If all outstanding prior year returns have been lodged by 31 October 2024, the lodgment program due dates will apply to the 2024 tax return.
• SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.

Lodge and pay Self-managed superannuation fund annual return for (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first-year return has a 31 October 2024 due date.

Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2024:

• Some prosecuted clients may have a different lodgment due date – refer to the letter you received for the applicable due date.
• Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment.
• Payment (if required) for companies and super funds in this category is due on 1 December 2024.
• SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.

Lodge Annual investment income report (AIIR).

Lodge Departing Australia superannuation payments (DASP) annual report.

Lodge Franking account tax return when both the:

• return is a disclosure only (no amount payable)
• taxpayer is a 30 June balancer.

Lodge PAYG withholding annual report no ABN withholding (NAT 3448).