Australian Tax Return: Can you lodge this years if you haven't lodged previous years?

Your friend will not be audited for lodging this years return ahead of last year's return but if there is money to be paid for 2008, then interest will accrue. Your friend may also get a late lodgment penalty but usually the amount owed has to be reasonably significant for this to happen.

The PAYG payment summary by law has to be provided within 21 days of the end of the financial year, so I'm assuming the payment summary was lost? If the employer did not provide it on time I'd keep records as this could be important if interest and penalties are applied and could strengthen your case for the interest and penalties to be reduced if applicable..

G'day, an aussie here, you could do that but it would not be advisable because your friend would be leaving him/herself open to a tax audit. I would suggest you place both returns together. a late return fine may apply but that is far more preferable to an audit

atd.gov.au