For the purposes of FA, the lodgement year is the financial year immediately following the relevant income year (1.1.R.23). It is the year in which the person is required to lodge an income tax return in respect of the relevant income year.
From 2012-13 the extended lodgement year no longer applies and individuals must lodge past period claims and tax returns for them and/or their partner in the relevant lodgement year to receive their full entitlement (188.8.131.52).
Note: The requirement for an individual and/or their partner to lodge an income tax return within 12 months of the end of the entitlement year has not changed. An individual who, or whose partner, is required to lodge an income tax return but has not done so by the end of the lodgement year will have a debt raised against them and will not receive their full entitlement even when they do lodge.
Policy reference: FA Guide 6.4.3 Requirement to Lodge an Income Tax Return
Last reviewed: 1 July 2013