Generally, most individual, partnerships, trusts and some company tax returns with a good lodgement history with the ATO will be due on 15 May 2018, if lodged by an accountant. if absolutely necessary they can usually attain a further extension if an accountant has a good record with the ATO.
Lodgement date 5 June 2018 is for all entities with a lodgment due date of 15 May 2018. However, if the tax is payable, payment is required on lodgement date. This is a concessional arrangement where penalties will be waived if lodgment and payment are made by this date.
For further information and assistance with lodging your tax return, please contact DD's Taxation and Accounting Centre.