Obligations / Australia

What a company files in Australia [AU]

Every entry below is the rule as Australia publishes it. It is a reference, not a calendar: where a deadline runs from something only you know, this page says so instead of showing a date.

A template, not your deadline

This is the rule as published by the registry, checked against the primary source on the date shown. It is not your filing date. Where a deadline runs from incorporation, from a fiscal year the company itself elects, or from an event only you know about, no date can be derived here at all — the figure you see is the formula, not the answer. Extensions, transitional regimes and entity-specific exemptions are not reflected. Confirm with the registry before you rely on a date.

How the financial year is set — Derived from another date

An Australian company has two year ends, and they are set by different rules. For the companies registry the financial year is derived from the date of registration: the first financial year begins on the day the company is registered and, as the Australian Securities and Investments Commission puts it, directors may make it shorter or longer but it «must not be more than 18 months». Each later financial year begins at the end of the previous one and runs twelve months. A company may depart from that twelve months only on the grounds the Commission lists, and for those grounds it needs no permission, only notice in writing stating the old and new start and end dates and the ground relied on: a change of «no more and no less than 7 days» to align the year with week-based internal reporting; a shorter year where none has been used in the previous five years and the change is made in good faith in the company's best interests; synchronisation with consolidated entities, once within twelve months of the need and to a maximum of eighteen months; synchronisation with a foreign parent, to the same maximum. Where twelve months would be an unreasonable burden the company must apply to the Commission. For income tax the year of income ends on 30 June unless the Australian Taxation Office approves a substituted accounting period, and the Office then counts the return from that approved year end instead. The consequence for the duties below is that only one of them is anchored to the financial year at all: the financial report is counted from the end of it, and until the company's own year end is supplied no date can be derived for that filing. The annual review duties are not on this clock — they run from the anniversary of registration and do not move when the financial year changes. The income tax return is a fixed calendar date whose number depends on the company's own lodgment history and size, and the activity statement runs on a tax period the Office allocates.

Australian Securities and Investments Commission, «Change a company financial year», service page of the Commission, read as served. The quoted words are the page's own. That the year of income ends 30 June unless a substituted accounting period is approved, and that an approved period moves the return, is stated by the Australian Taxation Office in its registered agent lodgment program pages at https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/registered-agent-lodgment-program-2025-26/due-dates-for-tax-returns-by-client-type/companies-and-super-funds . The statutory basis is in the Corporations Act 2001, which the Commission does not cite by section on this page; the text of the Act could not be read: legislation.gov.au returned «The requested title could not be loaded» · checked 2026-10-09

Annual review: check the ASIC annual statement and pay the annual review fee

Formula, not a date
Filed to
The Australian Securities and Investments Commission, the companies registry of the Commonwealth of Australia. Soon after the company's review date the Commission sends an annual statement with an invoice for the review fee and a list of the company's current details, and it sends that statement to one address only, in this order of priority: the registered agent, then the company's online account, then the nominated mailing address, then the registered office. What the company owes in return depends on what the statement says. If every detail is correct, nothing is lodged at all — only the fee is paid. If a detail is wrong, the correction is lodged on Form 484, «Change to company details», and that correction runs on its own clock of «28 days from the date of issue of the annual statement», which is not the same clock as the fee.
Who it applies to
Every entity in the jurisdiction
Every company on the Commission's register, of whatever size and whether or not it traded. The anchor is the annual review date, which is usually the anniversary of the date of registration, and the fee is due by the date printed on the statement — «usually 2 months after the annual review date». Two points about that anchor deserve attention. It is the anniversary of registration and nothing else: it is not the financial year end, and a company that changed its financial year end has not moved this deadline. And the anchor itself is not immovable — a company may apply to the Commission to change its annual review date, though not to a date that has already passed, so the date on the statement is the authority and a date computed from the register is only the usual case. A company that has paid its review fee in advance has no fee to pay in the years covered, but still has the statement to check.
Deadline
Counted as 14 months from incorporation.
Extensions and exceptions: There is no extension of this deadline, but there are two ways of standing outside it. The fee may be paid up to ten years in advance, and in the years so covered no payment falls due. And where the review date itself is inconvenient the company may apply to change it, which moves the anchor rather than extending the period — but not to a date that has already passed.
If missed
Lateness is priced in two steps and then stops being priced at all. The Commission publishes a late payment fee of A$76 where the review fee is paid up to one month after the two months have run, and A$316 where it is paid more than one month late; a late review fee of A$76 and A$316 applies on the same two-step scale where a detail on the annual statement was not corrected within the 28 days, and a late lodgement fee of A$76 and A$316 applies where a change of company details was notified more than 28 days after the change itself. These stack: the Commission states that a late lodgement fee may be charged in addition to a late review fee, and that several late review fees may apply where corrections were missed on earlier statements too. Beyond that the consequence is not a fee but removal from the register. The Commission most commonly initiates deregistration where a company «has not paid its annual review fee in full for at least 12 months after the due date»: it writes to the company, its directors and any liquidator, changes the company's status on the register to «strike off in progress», and posts a notice stating that it will deregister the company in two months. Within those two months the process can be stopped or deferred, which may require paying the outstanding fees, penalties or levies. The numeric fields of this record are left empty because the fee has two tiers rather than one amount.
Proof of filing
The receipt for the review fee, matched to the invoice number printed on the annual statement, together with the annual statement itself as the record of what was confirmed. Where a detail was corrected, the Commission's confirmation of lodgement of Form 484 and the dated extract of the company's current details. The register itself is the public proof: a company whose fee is outstanding eventually shows the status «strike off in progress», so an extract showing the status «Registered» after the review date is the evidence that the year was closed out.
Primary source: Australian Securities and Investments Commission, «Annual statements and late fees», service page of the Commission, read as served, for the two-month payment period, the 28-day correction period and the late fee amounts A$76 and A$316. The solvency and review-date detail is on the Commission's «Company annual review» page at https://www.asic.gov.au/for-business-and-companies/companies/company-annual-review , and the deregistration sequence on «When ASIC initiates a company's deregistration» at https://www.asic.gov.au/for-business-and-companies/companies/company-deregistration-and-winding-up/when-asic-initiates-a-company-s-deregistration . The quoted words are those pages' own. The statutory basis is in the Corporations Act 2001 and the Corporations (Review Fees) Regulations 2003, neither cited by section on the pages read; neither text could be read, legislation.gov.au returning «The requested title could not be loaded»
checked 2026-10-09 · Rechecked every 12 months

Directors' solvency resolution within two months of the annual review date

Formula, not a date
Filed to
Nobody, when the answer is yes. This is the rare duty whose normal performance is filed nowhere: the directors pass the resolution, the company keeps its own record of it, and the Australian Securities and Investments Commission states that where the resolution is positive it does not need to be told. Filing becomes necessary only on the bad branch. Where the resolution is negative, or where no resolution is passed within the two months at all, the company must notify the Commission «within 7 days» on Form 485, the statement of solvency or insolvency. The silence of a company that is solvent and the silence of a company that passed no resolution look identical from outside, which is why the seven-day duty attaches to the absence of a resolution and not only to a negative one.
Who it applies to
Every entity in the jurisdiction
Every company on the register, with one exception that the Commission states in its own words: the resolution is not required of a company that «has lodged a financial report with ASIC in the past 12 months». That exception is the hinge between this duty and the financial report below — a company large enough to lodge accounts has already told the registry what the resolution would have told it, and a small proprietary company that lodges nothing is the company for which this duty does the work. The two months run from the annual review date, which is the anniversary of registration and not the financial year end, so the resolution is dated by the company's registration and not by its accounts.
Deadline
Counted as 14 months from incorporation.
If missed
No fee is published for lateness here, because nothing is lodged when the duty is performed. What the Commission's pages read for this record do set out is the consequence of the bad branch: a negative resolution, or the absence of any resolution within the two months, must reach the Commission on Form 485 within seven days, and that notification is itself a statutory duty whose breach is a contravention of the Corporations Act rather than a priced lateness. Those pages publish no tariff of their own for failing to pass the resolution or to notify, so the numeric fields of this record are left empty. The practical consequence sits elsewhere: the record of the resolution is what a liquidator and a court later read when asking what the directors knew about the company's solvency and when, and its absence is read against them.
Proof of filing
The signed resolution or the minute of the directors' meeting that passed it, dated inside the two months and kept in the company's own minute book, since the Commission holds no copy of a positive resolution. Where the branch was the bad one, the Commission's confirmation of lodgement of Form 485 and its date, which is what shows that the seven days were met.
Primary source: Australian Securities and Investments Commission, «Company annual review», service page of the Commission, read as served: the two months from the annual review date, the exception for a company that lodged a financial report in the past 12 months, and the seven days to notify on Form 485. The quoted words are the page's own. The statutory basis is in the Corporations Act 2001, which the Commission does not cite by section on this page; the text of the Act could not be read, legislation.gov.au returning «The requested title could not be loaded»
checked 2026-10-09 · Rechecked every 24 months

Annual financial report, directors' report and auditor's report lodged with ASIC (Form 388)

Formula, not a date
Filed to
The Australian Securities and Investments Commission. The accompanying form is Form 388, «Copy of financial statements and reports», which the Commission says «should always be completed and lodged» with the report documents — with one carve-out: an entity that lodges with the Australian Securities Exchange, the National Stock Exchange of Australia, TMX Australia Exchange or the Sydney Stock Exchange lodges there instead and does not use Form 388. A registered foreign company uses Form 405 rather than Form 388. A sustainability report and its auditor's report go separately on Form 398. The obligation is to the companies registry, not to the Australian Taxation Office: accounts given to the Office with a tax return have not been lodged with the Commission, and the two bodies count from different dates and answer different questions.
Who it applies to
Only these legal forms — Public company, Large proprietary company, Disclosing entity, Registered scheme, Registrable superannuation entity
Not every company lodges. A small proprietary company generally does not, and that is the ordinary Australian company; the duty attaches to the categories listed above. Whether a proprietary company is small or large is a size test and not a choice: for financial years commencing on or after 1 July 2019 a proprietary company is large if it satisfies at least two of three criteria — consolidated revenue of «$50 million or more» for the year, consolidated gross assets of «$25 million or more» at the end of the year, and «100 or more» employees of the company and the entities it controls at the end of the year. For financial years commencing before 30 June 2019 the same two-of-three test ran on «$25 million or more», «$12.5 million or more» and «50 or more». Because the test is two of three, revenue alone decides nothing: a company with modest turnover but heavy assets and a large payroll is large, and a company above the revenue figure on its own is not. The threshold field of this record is therefore left empty rather than carrying one of the three numbers, which would read as the whole test. Being dormant is no answer either — the Commission requires the reports even where the entity made no profit or did not trade, «even if it is necessary to show figures as 'zero'».
Deadline
Within 4 months after the end of the financial year.
Extensions and exceptions: The period is not the same for everyone. The Commission reads the Corporations Act as requiring a disclosing entity, a registered scheme and a registrable superannuation entity to lodge «within three months after the end of the financial year», while «all other entities must lodge their financial reports within four months after the end of the financial year». So the three-month entities are the exception that shortens, not an extension. Relief from the reporting and audit requirements exists and is set out in the Commission's regulatory guidance, but it is applied for and granted in advance: the Commission states that «in most cases, relief is not granted for financial reports that were due in the past», so a company that has already missed the date is not usually the company that gets relief. Where a change of financial year moves a public company's annual general meeting, the extension of time for that meeting is a separate application on Form 2501 and carries its own fee.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
Late lodgement is priced on the Commission's two-step scale: A$76 where the document is lodged up to one month after its due date and A$316 where it is lodged more than one month late, and the Commission counts a document as lodged only when it «receives and accepts» it, so a rejected submission has not stopped the clock. The fee is not the whole consequence. Failure to lodge a financial report is a breach of the Corporations Act and not merely a fee event, and the Commission has said publicly that it is increasing its focus on companies that do not lodge. The numeric fields of this record are left empty because the late fee has two tiers rather than one amount, and because no separate penalty of its own for the breach is published on the pages read.
Proof of filing
The Commission's confirmation of lodgement for Form 388 with its date, which is the date the Commission received and accepted the documents and therefore the date that answers the deadline. Alongside it, the lodged set itself — financial report, directors' report and auditor's report — and, for an entity that lodges with a market operator instead, that operator's lodgement record. An extract of the company's documents held by the Commission shows the lodgement in the public record, which is what a counterparty checks.
Primary source: Australian Securities and Investments Commission, «Lodgement of financial reports», regulatory resource of the Commission, read as served, for the three-month and four-month periods, Form 388, Form 405, Form 398 and the market-operator carve-out. The size test is on the Commission's page «Are you a large or small proprietary company» at https://www.asic.gov.au/regulatory-resources/financial-reporting-and-audit/preparers-of-financial-reports/are-you-a-large-or-small-proprietary-company , and the late lodgement fees on «Annual statements and late fees» at https://asic.gov.au/for-business/running-a-company/annual-statements/annual-statements-and-late-fees/ . The quoted words are those pages' own. The three-month and four-month periods are the Commission's reading of s 319 of the Corporations Act 2001, cited as such on that page; the text of the Act itself could not be read, legislation.gov.au returning «The requested title could not be loaded»
checked 2026-10-09 · Rechecked every 24 months

Company income tax return lodged with the Australian Taxation Office

Formula, not a date
Filed to
The Australian Taxation Office. A company that prepares its own return lodges it through the Office's online services for business; a company that uses a registered tax agent lodges through that agent, and the agent's own lodgment program then sets the date. The Office puts the practical consequence of using an agent plainly: the agent «will tell you when they will lodge your tax return». This is a separate filing from the financial report above and goes to a different body — a company may be too small to lodge accounts with the companies registry and still owe this return every year.
Who it applies to
Every entity in the jurisdiction
Every company, whether or not it traded and whether or not it made a profit. What is not uniform is the date, and it is not uniform in a way no page can resolve from the outside: which of several statutory dates applies turns on the company's own lodgment history, its size in the prior year, whether a registered agent lodges for it, and whether the Office has approved a substituted accounting period. Three circumstances in particular pull the date earlier, and the Office states them as conditions rather than as choices: one or more prior-year returns outstanding as at 30 June of the previous year; having been a taxable medium to large taxpayer in the prior year; and prior-year total income above a published figure. A company that does not know which of these describes it does not know its deadline, and that is the honest reading of this record rather than a defect in it.
Deadline
28 February, every year. A calendar date fixed by statute, independent of the financial year.
Extensions and exceptions: The date printed above is the one the Office gives for a self-preparing small company balancing on 30 June: it states that the «lodgment and payment date for small companies is 28 February», and that where prior-year returns are still outstanding the date is 31 October instead. Under the registered agent lodgment program for the 30 June 2026 balancing cycle the Office publishes a ladder rather than a single date: 31 October 2026 to lodge, with payment 1 December 2026, for entities with one or more prior-year returns outstanding as at 30 June 2026; 1 December 2026 for non-full-self-assessment companies, with payment as per the notice of assessment; 31 January 2027 to lodge, with payment 1 December 2026, for large and medium taxpayers whose prior-year return was taxable; 28 February 2027 to lodge and pay for large and medium taxpayers whose prior-year return was non-taxable, for new registrant large and medium taxpayers and for subsidiary members that exited a consolidated group during the year; 31 March 2027 for entities with prior-year total income over $2 million; and 15 May 2027 as the catch-all for «all remaining entities that are tax agent clients». A concession, not a due date, sits at 5 June 2027: for a company whose date is 15 May 2027 and whose prior and current years are both non-taxable or produce a refund, penalties are waived if it lodges by then, with large and medium taxpayers and head companies excluded. For a company on an approved substituted accounting period the Office counts instead from its own year end: most lodge on the 15th day of the 7th month after that year end, with payment on the 1st day of the 6th month, and a non-full-self-assessment company lodges on the 1st day of the 6th month with payment per the notice of assessment.
If missed
The failure to lodge on time penalty is calculated as one penalty unit for every 28 days, or part of 28 days, that the document is overdue, to a maximum of five penalty units. The penalty unit is a Commonwealth amount that moves by legislation rather than by the Office's discretion: it is A$364 where the infringement occurred on or after 1 July 2026, and was A$330 from 7 November 2024 to 30 June 2026 and A$313 from 1 July 2023 to 6 November 2024. For an entity of ordinary size the maximum base penalty is therefore five units. The base amount is then multiplied by the entity's withholding size: twice for a medium withholder, five times for a large withholder, and five hundred times for a significant global entity. The last multiplier is not a rounding of the others — for a significant global entity the same five units reach a figure of a different order, which is the design and not an accident.
Proof of filing
The Office's lodgment receipt with its receipt identifier and date, and then the notice of assessment, which is the document that closes the loop: it states what was assessed on the return as lodged. For a company lodging through an agent, the agent's lodgment confirmation carries the same date. The company's own account in online services for business shows the lodgment and the assessment together, which is the record to keep rather than the working papers.
Primary source: Australian Taxation Office, «Companies and super funds», due dates for tax returns by client type under the registered agent lodgment program, read as served, for the ladder of dates and the substituted accounting period rules. The 28 February and 31 October dates for a self-preparing small company are on the Office's «Income tax return» page at https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/reports-and-returns/income-tax-return and its due dates by topic page at https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/reports-and-returns/due-dates-for-lodging-and-paying/due-dates-by-topic/income-tax . The penalty calculation is on «Failure to lodge on time penalty» at https://www.ato.gov.au/individuals-and-families/paying-the-ato/interest-and-penalties/penalties/failure-to-lodge-on-time-penalty and the penalty unit amounts on «Penalty units» at https://www.ato.gov.au/individuals-and-families/paying-the-ato/interest-and-penalties/penalties/penalty-units . The quoted words are those pages' own
checked 2026-10-09 · Rechecked every 12 months

Registration for goods and services tax once GST turnover reaches the threshold

Formula, not a date
Filed to
The Australian Taxation Office. Registration is done through the Office's online services for business, through the Australian Business Register, or by a registered tax or BAS agent, and it is tied to the entity's Australian Business Number. Registration is not a one-off formality that ends there: it is the switch that turns on the activity statement obligation below, and the Office notes that an entity which registers voluntarily must generally stay registered for at least twelve months, so a voluntary registration is a twelve-month commitment rather than a reversible step.
Who it applies to
Only above a threshold — turnover ≥ 75,000 AUD
The measure is GST turnover, which the Office describes as gross income from all businesses minus GST, and registration is required «when your business or enterprise has a GST turnover (gross income from all businesses minus GST) of $75,000 or more». A non-profit organisation registers at «$150,000 per year or more» instead. Three groups register regardless of turnover and the threshold above does not help them: anyone who provides taxi or limousine travel for passengers, including ride-sourcing, whether owner-driver or leasing the vehicle; anyone earning income through the sharing economy or a digital platform; and anyone who wants to claim fuel tax credits. For everyone else below the threshold registration is optional, subject to the twelve-month commitment noted above.
Deadline
Counted from the point at which GST turnover reaches the threshold, not from the end of a period: the Office requires registration «within 21 days» of that point. The point itself is something only the entity can date, because it depends on its own turnover as it accrues, and the test looks forward as well as back — an entity that expects to reach the threshold is in the same position as one that already has. For the three groups that register regardless of turnover the twenty-one days run from the start of the activity instead.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
The Office's registration page read for this record publishes no fine of its own for registering late. What follows from a late registration is the ordinary machinery rather than a special sanction: once registered, the entity has activity statements to lodge, and the failure to lodge on time penalty attaches to each of them on the scale set out in the income tax return record above — one penalty unit per 28 days or part, to a maximum of five units, multiplied by two for a medium withholder, by five for a large withholder and by five hundred for a significant global entity. The numeric fields of this record are left empty because no amount is published for late registration itself.
Proof of filing
The Office's confirmation of registration showing the date of effect of the GST registration, which is the date that answers the twenty-one days, and the entity's record on the Australian Business Register, where GST registration and its date of effect are publicly searchable by Australian Business Number. Keeping the turnover working that showed when the threshold was reached matters as much as the confirmation itself, because the date of effect is judged against it.
Primary source: Australian Taxation Office, «Registering for GST», guidance page of the Office, read as served: the $75,000 and $150,000 thresholds, the 21 days, the categories that register regardless of turnover and the twelve-month minimum for a voluntary registration. The quoted words are the page's own. The penalty scale referred to is from the Office's «Failure to lodge on time penalty» page at https://www.ato.gov.au/individuals-and-families/paying-the-ato/interest-and-penalties/penalties/failure-to-lodge-on-time-penalty
checked 2026-10-09 · Rechecked every 12 months

Business activity statement for goods and services tax

Formula, not a date
Filed to
The Australian Taxation Office, through online services for business, through myGovID-authenticated channels, or by a registered tax or BAS agent. The statement is a single form that carries more than GST: pay as you go withholding and pay as you go instalments are reported on the same statement, so the date below is in practice the date of several obligations at once, and lodging late is late for all of them. An entity registered for GST that had no sales and no purchases in the period still lodges — a nil statement is a lodgment, and its absence is not.
Who it applies to
Only above a threshold — turnover ≥ 75,000 AUD
The duty follows registration, not the threshold directly: the figure shown is the GST turnover at which registration becomes compulsory, and an entity registered voluntarily below it lodges too. What the figures decide is the cycle. Monthly reporting is compulsory at a GST turnover of «$20 million or more», or where the Office directs an entity to report monthly, and an entity below twenty million may choose it. Quarterly reporting is the default for an entity below twenty million that has not been directed to report monthly. An annual GST return — one return for the year rather than quarterly statements — is available to an entity that is voluntarily registered and whose GST turnover is under $75,000, or under $150,000 for a non-profit organisation. So the same entity can sit on any of three cycles, and the cycle is what sets the date rather than the size of the business as such.
Deadline
Counted from the end of the tax period, on the cycle the entity is on. Quarterly: the July to September quarter is due 28 October, the October to December quarter 28 February, the January to March quarter 28 April, and the April to June quarter 28 July. Monthly: the 21st day of the month after the reporting period ends, so a July statement is due 21 August. The annual GST return is due 31 October, or 28 February after the annual tax period where the entity is not required to lodge an income tax return. Two concessions sit on top of the quarterly dates and neither is automatic for every quarter: lodging online may add two weeks to lodge and pay, and using a registered tax or BAS agent may add time as well — but the Office states that the extra time does not apply to the October to December quarter, because its 28 February date already carries a one-month extension. That is why the second quarter looks generous and is in fact the one quarter with nothing further to give.
Extensions and exceptions: The two weeks for lodging online and the additional time a registered agent may obtain are the concessions, and both are read against the quarter in question: the Office excludes the October to December quarter from the extra time because its date already contains a one-month extension. For an entity on the annual cycle the Office notes that different due dates may apply where a registered agent lodges.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
The failure to lodge on time penalty applies to each statement that is late, on the scale the Office publishes: one penalty unit for every 28 days, or part of 28 days, that the statement is overdue, to a maximum of five penalty units, the unit being A$364 where the infringement occurred on or after 1 July 2026, A$330 from 7 November 2024 to 30 June 2026 and A$313 from 1 July 2023 to 6 November 2024. The base amount is multiplied by two for a medium withholder, by five for a large withholder and by five hundred for a significant global entity. Because the statement is quarterly or monthly rather than annual, the penalty is the one in this record that repeats: an entity that is behind on four quarters faces the scale four times over and not once.
Proof of filing
The Office's lodgment receipt for each statement, with its receipt identifier and the date of lodgment, which is the date measured against the period's due date. The activity statement account in online services for business lists the lodged statements and the balance for each period, and that list is the record a reviewer reads, because it shows the gaps as well as the lodgments. Where an agent lodges, the agent's confirmation carries the same receipt identifier.
Primary source: Australian Taxation Office, «Due dates for lodging and paying your BAS», guidance page of the Office, read as served: the quarterly dates of 28 October, 28 February, 28 April and 28 July, the monthly 21st day, the $20 million monthly threshold, the annual GST return dates of 31 October and 28 February, the two-week online concession and its exclusion for the October to December quarter. The quoted words are the page's own. The registration thresholds are from «Registering for GST» at https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/registering-for-gst , and the penalty scale from «Failure to lodge on time penalty» at https://www.ato.gov.au/individuals-and-families/paying-the-ato/interest-and-penalties/penalties/failure-to-lodge-on-time-penalty with the unit amounts at https://www.ato.gov.au/individuals-and-families/paying-the-ato/interest-and-penalties/penalties/penalty-units
checked 2026-10-09 · Rechecked every 12 months
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