Tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2016.

Note: This means all prior year returns must be lodged, not just the immediate prior year.

If all outstanding prior year returns have been lodged by 31 October 2016, the system will reset the 2016 tax return due date as in the normal program.

Self-managed super funds (SMSF) in this category must lodge their complete Self-managed superannuation fund annual return by this date.