Year 1 2020 Income Year
FY19/20 (FYE20)
Financial year or period to conduct R&D
Due date for GA*
Due date with Covid extension (due date + 3 months)
Due date of income tax return**
Due date for supplementary return (30 days after the due date of income tax return)
Early
31 December 2019
1 January 2019 – 31 December 2019
GA not applicable
GA not applicable
31 March 2021 (with tax agent)
TBC 30 April 2021
Standard
31 March 2020
1 April 2019 – 31 March 2020
GA not applicable
GA not applicable
31 March 2021 (with tax agent)
30 April 2021
Late
30 June 2020
1 July 2019 – 30 June 2020
GA not applicable
GA not applicable
31 March 2021 (with tax agent)
30 April 2021
Year 2 2021 Income Year
FY20/21 (FYE21)
Financial year or period to conduct R&D
Due date for GA* (or CAM for Significant Performers)
Due date with Covid extension (due date + 3 months)
Due date of income tax return
Due date for supplementary return (30 days after the due date of income tax return)
Early
31 December 2020
1 January 2020 – 31 December 2020
7 February 2021
7 May 2021
31 March 2022 (with tax agent)
30 April 2022
Standard
31 March 2021
1 April 2020 – 31 March 2021
7 May 2021
7 August 2021
31 March 2022 (with tax agent)
30 April 2022
Late
30 June 2021
1 July 2020 – 30 June 2021
7 August 2021
7 November 2021
31 March 2022 (with tax agent)
30 April 2022
Late
30 September 2021
1 October 2020 – 30 September 2021
7 November 2021
Covid extension terminates in September 2021
31 March 2022 (with tax agent)
30 April 2022
Year 3 2022 Income Year
FY21/22 (FYE22)
Financial year or period to conduct R&D
Due date for GA***
Due date with Covid extension (due date + 3 months)
Due date of income tax return
Due date for supplementary return (30 days after the due date of income tax return)
Early
31 December 2021
1 January 2021 – 31 December 2021
7 February 2022
No Covid extension applies
31 March 2023 (with tax agent)
30 April 2023
Standard
31 March 2022
1 April 2021 – 31 March 2022
7 May 2022
No Covid extension applies
31 March 2023 (with tax agent)
30 April 2023
Late
30 June 2022
1 July 2021 – 30 June 2022
7 August 2022
No Covid extension applies
31 March 2023 (with tax agent)
30 April 2023