The ATO has advised that, in consultation with the tax profession, it has changed the lodgment due date for all tax agents lodging 2014 FBT returns electronically, regardless of the number of FBT clients they have.

The ATO says agents must be appointed as their FBT clients’ registered tax agent and have them added to their client list by 21 May 2014 to ensure they are covered by the agent’s lodgment program for their 2014 FBT return.

Due dates for lodgment of 2014 FBT returns:

  • For returns lodged electronically, the due date is 25 June 2014.
  • For returns lodged by paper, the due date reverts back to the statutory lodgment date of 21 May 2014.

The due date for payment has not changed, and remains as 28 May 2014.

[LTN 8, 14/1/14]