Tax Agent Lodgement Program 2014/2015
A summary of the tax agent lodgement program for 2014/2015 is as follows:
For individuals:
- By 31 October 2014 where one or more prior returns were outstanding as at 30 June 2014;
- By 31 March 2015 who are considered tax level 6.
- By 15 May 2015 for all other individuals. A concessional lodgement date exists for those individuals due on 15 May 2015 where payment and lodgement is made by 5 June 2015.
For trusts:
- By 31 October 2014 where one or more prior returns were outstanding as at 30 June 2014;
- By 15 January 2015 for large/medium trusts where the trust was taxable in the last year lodged;
- By 28 February 2015 for large/medium trusts where the trust was not taxable in the last year lodged;
- By 31 March 2015 who are considered tax level 6;
- By 15 May 2015 for all other trusts. A concessional lodgement date exists for those trusts due on 15 May 2015 where payment and lodgement is made by 5 June 2015.
Partnerships
- Are due to be lodged to allow enough time for the partners to meet their lodgement obligation.
Companies & Superannuation Funds
- By 31 October 2014 where one or more prior returns were outstanding as at 30 June 2014;
- By 15 January 2015 for large/medium entities where the entity was taxable in the last year lodged;
- By 28 February 2015 for large/medium entities where the entity was not taxable in the last year lodged;
- By 28 February 2015 for newly registered superannuation funds;
- By 31 March 2015 where the entity had total income in the 2013 financial year of more than $2 million;
- By 15 May 2015 for all other entities;
- By 5 June 2015 for entities that were not taxable or received a credit assessment in the last year lodged and have the same result for 2014.
