{"Term":"","Definition":"\u003cp\u003eThe required date is the earlier of:\n\u003c/p\u003e\n\u003cp\u003eone month from the date of filing the return of income for the accounting year; or\n\u003c/p\u003e\n\u003cp\u003eone month from the date the return of income is due to be filed.\n\u003c/p\u003e\n\u003cp\u003eExample:\n\u003c/p\u003e\n\u003cp\u003eIf your balance date was 30 June 2004 with an agent extension of time to file till the 31 March 2005.\n\u003c/p\u003e\n\u003cp\u003eYour return is filed on the 15 January 2005, so any deposits or refunds made up until the 15 January 2005 will be accepted for the 2004 tax year.\u003c/p\u003e","TeReoTerm":"","TeReoDefinition":""}