½Û×ÓÊÓÆµ

Commentary

AU1.9.1 Income tax

Australia

AU1.9.1ÌýÌýÌýÌý Income tax

Most Australian tax resident individuals with income are required to submit a tax return for the year ended 30 June which is typically due four months later on 31 October of that same year. However, individuals with a registered tax agent have usually have a lodgement deadline of 15 May the following year. This extended lodgement deadline is confirmed by the Australian Taxation Office once a client is added to the Tax Agent's client list with the ATO.

Penalties for late lodgement of a tax return may be applied at the discretion of the Australian Tax Office.

An Australian tax resident individual with an income of less than the tax-free threshold of AUD 18,200 is not required to lodge an income tax return, except where:

  1. Ìý

    •ÌýÌýÌýÌý PAYG (tax) has been withheld from their wages or income

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 13:24