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In a broadcast message to tax agents sent on 15 June 2010, the ATO advised that the Lodgment Program 2010–11 will retain the electronic lodgment concession of 31 July 2010 introduced last year for early December balancing SAP clients, in lieu of 15 July 2010. This concession does not apply to payment. If required, payment is due on the first day of the sixth month after their income year, which is 1 June 2010.

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