The ATO has released details of the lodgment program for 2014-15 for tax agents and BAS agents. The program details the concessional lodgment due dates registered agents receive during the 12 months ending 30 June 2015. Where a due date falls on a weekend or public holiday, the ATO says lodgment or payment may be made on the next business day.
The program details the concessional lodgment due dates registered agents receive during the 12 months ending 30 June 2015. Where a due date falls on a weekend or public holiday, the ATO says lodgment or payment may be made on the next business day.
The concessional due dates available under the lodgment program apply only where a tax return is lodged electronically. For any tax returns lodged by paper, the lodgment due date will normally be 31 October.
The ATO says it will allow lodgment of tax returns past the lodgment due date of 15 May 2015 for: individuals, partnerships, and trusts. The concession allows these tax returns to be lodged by 5 June without penalty, provided that any payment required is also made by this date.
[LTN 127, 4/7/14]