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.