Key requirements
The annual deadline is 15 April. If an estimated assessment arrives, pay within one month despite any dispute and submit the outstanding Form T to support review. The late-filing page describes a two-month objection route for its estimated assessments, while the separate objection page distinguishes estate/will/intestacy assessments with a 30-day deadline; check the correct category and notice promptly. A composition offer requires both payment and filing, not payment alone. Ignoring the return after paying can still lead to legal action. Retain the submission and payment acknowledgements.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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