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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

It remains important to furnish the returns as soon as possible. However, any late filing penalties will be waived if the return is filed late due to the impact of COVID-19.

Late tax return filings will also have the effect of extending the time bar in s 108 to 31 March 2025 (instead of 31 March 2024).

In these circumstances, as at 31 March 2024 the Commissioner will close any review or other compliance activity for any 2018/2019 income tax return which is:

  • due on or before 31 March 2020 and is furnished after 31 March but before 31 May 2020 due to the impact of COVID-19
  • not subject to any existing exclusions from the standard 4 year time bar
  • not subject to a dispute:
    • commenced by NOPA issued before 1 January 2023, and
    • involving alleged tax avoidance, or
    • having tax in dispute of greater than $200 million.

The Commissioner may need to clarify the circumstances of any delay in filing. This is limited to the effects of the COVID-19 virus.

Last updated: 28 Apr 2021
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