Return Filing Dates


Ordinarily, individual taxpayers are required to file their income tax returns for any year by 7 July following.  This filing date is however extended (under an Extension of Time arrangement) to 31 March where the returns are prepared by a tax agent (which includes most accountants in public practice).  Any balance of tax that is payable for that year and which normally is payable by 7 February following, is then not payable until 7 April following if a tax agent is involved in the return preparation.