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You do not need to apply for a deferral to receive the 5 June concession date – however, you must apply if you need a lodgment deferral beyond 5 June for these clients. This is a concessional arrangement to remit the FTL penalty, where lodgment and payment are made by 5 June for tax returns otherwise due by 15 May 2022. The concession allows these tax returns to be lodged by 5 June without penalty, provided that any payment required is also made by this date. We allow lodgment of tax returns past the lodgment due date of 15 May for: Tax returns for all remaining individuals and trusts not required earlier and not eligible for the 5 June concession (including new registrations).
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Tax return for individuals and trusts whose latest return resulted in a tax liability of $20,000 or more (excluding large/medium trusts). Large/medium trusts (annual total income more than $10 million in latest year lodged) where the trust was non-taxable in latest year lodged. Large/medium trusts (annual total income more than $10 million in latest year lodged) where the trust was taxable in latest year lodged. Refer to the letter you received for the client's applicable due date. Note: Some prosecuted clients may have been given a different lodgment due date. Tax return for clients prosecuted for non-lodgment of prior year tax returns and advised of a lodgment due date of 31 October 2021. Tax return for all individuals and trusts where one or more prior year tax returns were outstanding as at 30 June 2021. Factors that may affect the lodgment due dates for individuals and trusts include their lodgment and compliance history, their income, whether they are new registrants and whether the 5 June concession applies.