In a broadcast message sent to tax agents on 18 May 2010, the ATO reminded tax agents that a full self-assessment company or super fund with a substituted accounting period (SAP) must:
- lodge a return no later than the 15th day of the seventh month, after the end of their year of income
- make payment (if required) on the first day of the sixth month, after the close of the accounting period adopted.
The ATO usually sends lodgment and payment reminder letters during April and May with personalised payment slips, which clients can use to make payments. These letters will be sent later than usual, so for clients who want to lodge and pay before receiving the payment slips, the broadcast message contains information about how to obtain payment slips.