The correct answers are: Two tax returns must be filed, one for twelve months to 30 June 2013, one for six months to 31 December 2013; The filing date is 31 December 2014.

Sunfish Ltd has an 18 month period of account, this must be split into two accounting periods: the first 12 months and the remainder. The return is due on or before the filing date.

This is the later of:

(a) 12 months after the end of the period to which it relates;

(b) If the relevant period of account is not more than 18 months long (as in this case) 12 months from the end of the period of account;

(c) If the relevant period of account is more than 18 months long, 30 months from the start of the period of account; and

(d) Three months from the date on which the notice requiring the return is made.