ATO Tax Return Key Dates

Posted 8 Mar '23

ATO Tax Return Key Dates

The following information, published by the ATO, outlines the due lodgement dates for income tax returns. Please note that this information is subject to change and may not necessarily apply to your specific circumstances.  We highly recommended that you contact our office to verify the relevant dates that apply to your specific circumstances.

Individuals and trusts

The lodgment end dates for individuals and trusts are detailed in the following table:

Lodgment Due Date Entitiy Description

31 October 2022

Tax return for all individuals and trusts where one or more prior year tax returns were outstanding as at 30 June 2022.


Tax return for clients prosecuted for non-lodgment of prior year tax returns and advised of a lodgment due date of 31 October 2022.


Note: Some prosecuted clients may have been given a different lodgment due date. Refer to the letter you received for the client's applicable due date.

28 February 2023

New registrant large and medium trusts.

31 March 2023

Tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more (excluding large and medium trusts).

15 May 2023

Tax returns for all remaining individuals and trusts not required earlier and not eligible for the 5 June concession (including new registrations).

Concession for tax returns due 15 May

The ATO allows lodgment of tax returns past the lodgment due date of 15 May for:

  • individuals
  • partnerships
  • 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.

This is a concessional arrangement to remit the FTL penalty, where lodgment and payment are made by 5 June for tax returns otherwise due by 15 May 2023.

You do not need to apply for a deferral to receive the 5 June concession date – however, you must apply if you need a lodgment deferral beyond 5 June for these clients.

Payment of individual and trust tax returns due 15 May

The payment dates for individual and trust income tax returns is as follows:

Individual and trust tax returns due 15 May:

  • Lodged up to and including 12 February – the payment date is 21 March
  • Lodged from 13 February to 12 March – the payment date is 21 April
  • Lodged from 13 March – the payment date is 5 June

Individual and trust tax returns with a due date other than 15 May:

  • If tax return is lodged on or before the due date, payment will be due the later of:
    • 21 days after the relevant lodgement due date
    • 21 days after the notice of assessment is deemed received (3 days after issue)
  • If tax return is lodged late – any tax is payable 21 days after the due date for lodgement
  • If tax return is not lodged and default assessment issued – tax is payable 21 days after lodgement due date

It is important to note that the above dates are a general guide only and is dependent upon factors such as the taxpayers lodgement history and the level payer level.  We recommend that you contact our office directly to confirm your lodgement dates.

Further information can be found on the ATO website.

At Trinity Advisory, we specialise in tax accounting, advisory services, and business coaching for small businesses located in and around Cairns (116 Mulgrave Road, Parramatta Park QLD 4870) and the Sunshine Coast (2/8 Maroochydore Road, Maroochydore QLD 4558).

Should you need any taxation or accounting advice for your business, get in touch with Trinity Advisory today. Our team of expert Business Accountants, Advisors and Coaches are here to help!


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