Lodge tax return for all entities including individuals and trusts with a lodgement due date of 15 May if the tax return is not required earlier provided they also pay any liability due by this date. Note: This is not a lodgment due date but a concessional arrangement where failure to lodge on time (FTL) penalties will not apply if you lodge and pay by this date.
When a due date falls on a Saturday, Sunday or public holiday, you can lodge or pay on the next business day.