Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2024.

Note:

* This means all prior year returns must be lodged, not just the immediate prior year.

* If all outstanding prior year returns have been lodged by 31 October 2024, the lodgment program due dates will apply to the 2024 tax return.

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

Lodge and pay Self-managed superannuation fund annual return for (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first-year return has a 31 October 2024 due date.

For entities where prior year returns are lodged by 31 October 2024, if lodging through a tax agent they may receive a lodgement concession to lodge at a later date.