| Type | Condition | Due date for lodgement |
| New registrant - trust. | Taxable in current year. | 28 February 2005 |
| Individual or trust with tax payable in previous year | Tax level 6 - as indicated on your client list. | 31 March 2005 |
| All remaining individuals and trusts not required earlier. | Taxable in either the prior or current year. | 15 May 2005 |
| Non-taxable or refund (individual and trust) not required earlier. | Non-taxable or refund in prior year as well as in current year. | 3 June 2005 |