04/09/2026
The ATO may impose a Failure to Lodge penalty if you fail to lodge a required tax document by its due date. This includes documents such as tax returns, BAS, FBT returns, GST returns, PAYG reports, and Single Touch Payroll reports.
If a taxpayer fails to comply with statutory reporting obligations by a specified due date, the taxpayer may be liable for a Failure to Lodge ('FTL') on time penalty. FTL penalties can apply where returns, notices, statements, or other required documents are lodged after the relevant due date.