Extended date for customers who both file and pay electronically
An incentive for taxpayers that pay and file on ROS was introduced in 2009. Consequently, taxpayers paying and filing RCT, PREM, VAT and CT returns on ROS have up to the 23rd day of the month (in comparison with paper filers which have filing dates of the 14th (RCT, PREM), 19th (VAT) and 21st (CT), respectively).
For more information see eBrief 42/2008, eBrief 10/2009, eBrief 63/2010, eBrief 60/2011 and eBrief 46/2012.