- Lodge tax return for all entities with a lodgment due date of 15 May 2023 if the tax return is not required earlier and both of the following criteria are met:
- non-taxable or a credit assessment in latest year lodged
- non-taxable or receiving a credit assessment in the current year.
Note: This includes companies and super funds but excludes large and medium taxpayers and head companies of consolidated groups.
- Lodge tax returns due for individuals and trusts with a lodgment due date of 15 May 2023 provided they also pay any liability due by this date.Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.
- Lodge and pay May 2023 monthly business activity statement.
- Lodge and pay 2023 Fringe benefits tax annual return for tax agents if lodging electronically.
- Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2022–23 financial year.