First, establish the position
Check whether you were required to file, which deadline applied and whether you had a valid extension. Sometimes a document needs completing; sometimes the return itself has not yet been filed or recorded.
Why does it matter?
Late filing without an applicable extension can lead to penalties and further proceedings, and sometimes an assessment based on the assessing officer’s judgement. Take a breath, then establish what needs to be done.
What comes next?
Gather the demand, filing confirmations and missing records. If an assessment or procedure has already begun, check the required action and deadline. Completing the return does not guarantee that a penalty will be cancelled.
Sources and further information
This is general information within the scope discussed. It sets no filing deadlines, penalty amounts or outcome for an individual file. Annual guides are used for general principles only, not to carry forward thresholds from earlier years.