Lodge tax return for all entities with a lodgment due date of 15 May 2024 if the tax return is not required earlier and both of the following criteria are met:

non-taxable or a credit assessment in latest year lodged
non-taxable or receiving a credit assessment in the current year.
Note: This includes companies and super funds but excludes large and medium taxpayers and head companies of consolidated groups.

Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2024 provided they also pay any liability due by this date.

Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.