FOR 2010 THE DATES FOR LODGEMENT ARE AS SOON AS PRACTICABLE AFTER 30 JUNE AND BEFORE 31 OCTOBER (LAST DAY FOR LODGEMENT). EXTENSIONS WILL USUALLY BE GRANTED IF WRITTEN NOTICE IS FORWARDED TO THE COMMISSIONER BEFORE 31 OCTOBER. TAX AGENTS ARE NORMALLY GRANTED EXTENSIONS OF TIME BEYOND 31 OCTOBER FOR TAXPAYERS WHO ARE LISTED WITH THE ATO AS THEIR CLIENTS BY THAT DATE.