Document ID: chunk:federal_register_of_legislation:F2024L00550:reg:8
Version: federal_register_of_legislation:F2024L00550
Segment Type: reg
Provision Reference: reg 8
Character Range: 24072–25005

8  When an income tax return must be lodged
 (1) Other than persons covered by subsection 6(7) or 6(8), every person that is required to lodge a return for the 2024 year must lodge the return by 31 October 2024, unless they have a substituted accounting period.
 (2) Other than persons covered by subsection 6(7) or 6(8), every person that is required to lodge a return for the 2024 year who has a substituted accounting period must lodge the return by:
 (a) the 15th day of the seventh month after the end of their substituted accounting period, if they are a full self-assessment taxpayer; or
 (b) the last day of the fourth month after the end of their substituted accounting period, if they are not a full self-assessment taxpayer.
 (3) Every person covered by subsection 6(7) or 6(8) who is required to lodge a return for the 2024 year must lodge the return by the first day of the sixth month of the following year of income.