Document ID: chunk:federal_register_of_legislation:F2024L00551:reg:6
Version: federal_register_of_legislation:F2024L00551
Segment Type: reg
Provision Reference: reg 6
Character Range: 5862–6419

6  When an income tax return must be lodged
 (1) Every person 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) Every person required to lodge a return for the 2024 year who has a substituted accounting period must lodge the return no later than the last day of the fourth month after the end of their substituted accounting period.
Note: Under section 388-55 in Schedule 1 to the TAA, the Commissioner may defer the time for lodgment of any return to a later date.