Lodgment · Reference

Tax Return Lodgment Deadlines Australia

The dates that matter for lodging an individual tax return on time: the self-lodgment deadline, the tax agent extension, and what the ATO does if you miss either.

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Self-lodgment: 31 October

If you prepare and lodge your own return — through myTax or on paper — it is due by 31 October each year, or the next business day if that date falls on a weekend or public holiday. For the 2025-26 income year, that deadline is 2 November 2026. If self-lodging results in a tax bill, payment is generally due 23 November 2026 — or 21 days after your notice of assessment issues, if that is later.

Using a registered tax agent

Most registered tax agents run their own lodgment program and can lodge client returns well after 31 October — the ATO says the actual due date depends on your personal situation and when you engage the agent. To qualify, you generally need to be on the agent's client list before 31 October: contact them ahead of that date if you are using a tax agent for the first time or switching agents. For most remaining individuals and trusts on the 2025-26 program, the ATO's final agent-lodgment date is 17 May 2027. An automatic concession then allows lodgment and payment up to 7 June 2027 without penalty, provided both are done by that date.

If you miss a lodgment deadline

Lodging late attracts a failure to lodge (FTL) penalty of $364 for every 28 days (or part of 28 days) overdue, capped at 5 penalty units ($1,820) for an individual — work out the exact amount with the failure to lodge penalty calculator. Paying late is charged separately as general interest charge (GIC), currently 11.43% p.a. (Jul-Sep 2026) and compounded daily on the unpaid amount from the day after the payment due date; see the current ATO GIC and SIC rates or run your dates through the ATO interest calculator. Lodging on time even when you cannot pay avoids the FTL penalty and leaves only the interest.

For lodgments the ATO cannot obtain at all, it can take firmer action: a final notice legally requiring lodgment by a set date, a default assessment of your income that attracts a further penalty of 75% of the tax-related liability, selection for audit, retaining a refund in exceptional high-risk cases, or prosecution through the courts — a criminal offence that can carry additional fines or imprisonment. The ATO says it will contact you by SMS, myGov message, letter or phone and give you the chance to catch up before escalating.

Next steps

Open the lodgment-focused calendar view to see every remaining date this year, then move into the Tax Return Calculator to estimate your refund or bill, or the deadlines and compliance hub when you need more than just the date.

FAQ

When is the tax return deadline in Australia?
If you prepare and lodge your own return, it is due by 31 October each year — the next business day if 31 October falls on a weekend. For the 2025-26 tax return, the self-lodgment deadline is 2 November 2026. A registered tax agent can generally lodge later under their own lodgment program, but only if you engage them before 31 October.
Can a tax agent get me a later deadline?
Yes. Most registered tax agents have a lodgment program that extends well past 31 October, but the exact date depends on your circumstances and when you engage the agent — contact them for advice about your situation. If you're a new client or changing agents, you need to contact them before 31 October to be added to their program. For most remaining individuals and trusts under the 2025-26 program, the ATO's final agent-lodgment date is 17 May 2027, with an automatic concession to 7 June 2027 if both lodging and paying by then.
What happens if I miss the tax return deadline?
A failure to lodge (FTL) penalty of $364 applies for every 28 days (or part of 28 days) your return is overdue, up to a cap of 5 penalty units ($1,820) for an individual. If the return also results in a tax bill, general interest charge (GIC) — currently 11.43% p.a. (Jul-Sep 2026) — accrues daily on the unpaid amount from the day after the payment due date. Lodging on time even if you cannot pay avoids the FTL penalty and leaves only the interest.
Do I need to lodge a tax return?
Most people must lodge a tax return if any tax was withheld from income during the year, or if taxable income exceeded the $18,200 tax-free threshold. Lodging is also required in other cases, such as business or sole-trader income, a capital gains event, or repayment income above the HELP threshold. If your income was below the threshold and no tax was withheld, you may instead be able to submit a non-lodgment advice to the ATO. If tax was withheld but your income was low, lodging usually returns the withheld amount to you as a refund.
What happens if I keep not lodging?
Beyond the FTL penalty and GIC, the ATO can take firmer action for lodgments it cannot obtain: issuing a final notice requiring lodgment by a set date, raising a default assessment of your income (which attracts a further penalty of 75% of the tax-related liability), selecting you for audit, retaining a refund in exceptional high-risk cases, or prosecuting you through the courts — a criminal offence that can carry additional fines or imprisonment. The ATO says it will contact you and give you the opportunity to bring lodgments up to date before taking these steps.
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