Australia: FY 2023-2024 income tax filing requirements
The ATO registered Taxation Laws Instrument 2024, as well as the new requirement for not-for-profit self-review returns to be filed.
FY 2023-2024 income tax filing requirements
The Australian Taxation Office (ATO) registered Taxation Laws (Requirement to Lodge a Return for the 2024 year) Instrument 2024, which specifies the persons required to file an income tax return for the income year ending 30 June 2024, as well as the new requirement for not-for-profit (NFP) self-review returns to be filed.
The instrument also addresses filing requirements for:
- Franking returns
- Venture capital deficit tax returns
- Ancillary fund returns
- Trustees of self-managed superannuation fund
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