An updated standard practice statement on extension of time applications has been released
We have just updated our standard practice statement on how we will consider applications for an extension of time to file an income tax return from taxpayers who are not represented by tax agents.
If you are required to file an income tax return and you do not file it by the due date, you may be liable for a late filing penalty. However, if you are unable to file the return by the due date, you can request an extension of time - as long as it's done before the due date, or before the expiry of an existing extension of time arrangement.
Read our standard practice statement SPS 09/03 to find out more.
Date published: 02 Dec 2009
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