Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2023:

• 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 2023.
• SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.