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In a broadcast message to tax agents sent on 17 June 2009, the ATO advised that the Lodgment Program 2009–10 introduces an electronic lodgment concession to 31 July 2009 for early December balancing substituted accounting period (SAP) clients. The ATO has granted this concession in response to feedback from tax practitioners that tax time software availability sometimes makes it difficult to meet the lodgment due date of 15 July 2009. This is particularly the case where firms create their own software using electronic lodgment service (ELS) specifications.

For a copy of the ATO broadcast message, 17 June 2009, go here

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