Penalties for late lodgement are nasty now.
If 2012 is overdue past 30 June 2013 you can be assured a penalty of $830 for 2012 and $850 for 2013 since it was due on 30 September trigger by non-lodgement for 2012. Penalties for 2013 wont apply to a Nil or refund. I have found ATO are now...