2022 income tax returns due 31 March 2023

We are aware that because of the recent weather events many tax agents and their customers may find it difficult to complete income tax returns which are due to be filed by 31 March 2023.

It is still important to file income tax returns as soon as possible. However, we will delay asking for outstanding 2022 income tax returns until 31 May 2023.

We are applying this approach nationally because of the significant damage caused by the cyclone and recognising that tax agents and their clients may be located in different parts of the country.

You do not need to inform us that a business or tax agency has been affected by the cyclones to take advantage of this. However we encourage you to let us know of businesses that have been impacted, so we can help with removal of any other penalties and interest. If no return is received by 31 May, we will send an income tax return reminder letter within approximately 10 working days. If the return is not filed within 30 days from the date of that letter, we will automatically withdraw the client’s extension of time (EOT) for the following year and charge a late filing penalty.

If you have not been impacted by these events, then please ensure returns are filed by 31 March.

Filing percentages and deferral status (d status)

The due date for filing income tax returns has not changed, and the date for calculation of filing percentages is still 31 March 2023.

While we will delay actions for outstanding returns until 31 May 2023 due to exceptional circumstances, you may have some clients whose returns cannot be filed by that date. In this event you may need to apply for a later date.

Please note – exceptional circumstances include if you or your clients have been adversely affected by the recent weather events. Please continue to apply for d status for these clients in myIR before 30 March. You can request up to 20 clients at a time. If your situation is such that you cannot use myIR to make d status requests, please talk to your account manager.

Income tax assessments – more information requests

D status does not apply to these clients. However, once they are automatically-assessed on 31 March (for those not yet confirmed), you can make amendments as normal via myIR, or gateway services (if your software provider has enabled this).

Payment due dates

While there are no changes to payment due dates or late payment penalties and interest, normal remission provisions still apply.