Deadlines, Pitfalls and Official Sources
Tax return deadline: 31 October, tax agent lodgment program and payment dates
When your individual tax return is due if you self-lodge, how the tax agent lodgment program extends it, when the tax bill must be paid, and what to do if you miss the date.
If you lodge your own individual tax return, it is due by 31 October after the end of the income year. For the 2025–26 year that is 31 October 2026, which falls on a Saturday; when the last day for doing something falls on a weekend or public holiday, it can be done on the next business day (Acts Interpretation Act 1901 s 36, which the ATO applies), so the practical deadline is Monday 2 November 2026. If you use a registered tax agent and you are on the agent's client list before 31 October, you usually get a later due date under the tax agent lodgment program, often as late as 15 May of the following year, though some people have earlier dates. Joining an agent after 31 October does not give you the extension. If you don't need to lodge, you may have to send a non-lodgment advice by the same date.
This guide sets out the dates, who gets which deadline, and what to do if you are going to be late. It is general information. Always check the ATO's due dates page and, if you use an agent, ask them for your specific due date.
Key dates for a 2025–26 return
| Date | What happens |
|---|---|
| 1 July 2026 | 2026–27 income year starts; you can begin lodging the 2025–26 return |
| 14 July 2026 | Employers generally finalise income statements through Single Touch Payroll |
| Late July to August | Most bank, dividend and health fund data appears in pre-fill |
| 31 October 2026 | Self-lodgers' deadline (Saturday; next business day accepted under ATO practice); last day to be added to a tax agent's list for the program; non-lodgment advice due |
| Generally 21 November 2026 | Usual payment due date for self-lodgers who owe tax, or as shown on the notice of assessment (21 November 2026 is a Saturday, so payment on Monday 23 November is on time) |
| 15 May 2027 | Common lodgment due date for individuals on a tax agent's list, if no earlier date applies (a Saturday in 2027, so the next business day applies) |
Who gets the later agent due date
To use the lodgment program, you must engage a registered tax agent and they must add you to their client list by 31 October. Within the program, due dates depend on your circumstances. Under the ATO's published program, the 15 May date generally applies to individuals who are not required to lodge earlier. An earlier due date can apply, for example:
- if you had one or more prior-year returns outstanding at 30 June, you may still have to lodge by 31 October;
- if your latest assessed return showed a large tax liability (the ATO sets the threshold in the program), an earlier date such as 31 March can apply;
- if the ATO has issued you a specific notice requiring an earlier return.
The rules can change from year to year, so ask your agent which date applies to you. Agents cannot extend the deadline for clients they add after 31 October; for those clients, the return is already late from 1 November.
When you have to pay
Lodging and paying are separate:
- Self-lodgers: payment is generally due 21 November if you lodge on time, or 21 days after your notice of assessment if that is later. The date is printed on the notice.
- Agent clients: the payment due date is set by the program and shown on your notice of assessment. A later lodgment date usually means a later payment date, but the ATO starts charging the general interest charge from the due date if you don't pay.
- Refunds: if you are owed money, it is usually paid into your nominated account within about two weeks of electronic lodgment, but reviews can delay it.
Lodging early: not always a good idea
Lodging in the first week of July is common if you expect a refund, but you risk missing late information: ETF and managed fund tax statements, a final income statement or private health details. If anything changes, you have to amend, and the ATO may adjust your return itself after data matching. Waiting until your income statement is tax ready and the main pre-fill has loaded avoids most of this.
If you can't make the deadline
- Engage a registered agent before 31 October if your return is complicated and you are eligible for the program.
- Ask for a deferral. You or your agent can request more time from the ATO before the due date, with reasons (illness, natural disaster, missing third-party information). Approval is not automatic.
- Lodge anyway and pay what you can. Lodging on time avoids the failure-to-lodge penalty even if you can't pay; you can then set up a payment plan in ATO online services for many debts.
- Contact the ATO early if you are in hardship. Penalties and interest may be remitted in some situations.
What happens if you miss the date is explained in late lodgment penalties for individuals.
Non-lodgment advice
If you were not required to lodge a return for 2025–26 (for example, your income was below the tax-free threshold and no tax was withheld), tell the ATO by lodging a non-lodgment advice by 31 October unless you have already told the ATO you don't need to lodge in future years. If tax was withheld from your pay, lodging a return is the only way to get it back.
Special situations
- People who left Australia may need to lodge a final return and declare Australian-source income; the ATO has guidance for leaving Australia.
- Deceased estates: a date of death return covers the period up to the date of death, usually lodged by the executor or a tax agent.
- Several years overdue: lodge the most recent years first if the ATO has asked, and consider an agent; the ATO's approach to old returns depends on whether you owe tax.
FAQ
Is 31 October fixed even if it's a weekend?
The statutory date is 31 October. When it falls on a weekend or public holiday, lodgment on the next business day is on time under section 36 of the Acts Interpretation Act 1901. Check the ATO's due dates page for the current year.
My agent says I have until May. Is that right?
If they added you to their list before 31 October and no earlier date applies to you, it is common. Get the date in writing or check it in ATO online services.
Can I lodge a paper return?
Yes, using the ATO's paper tax return instructions, but processing is slower. Most people lodge online through myTax or an agent.
Does lodging late delay my refund?
Yes, and you can only get a refund after you lodge.
Sources
- Australian Taxation Office — due dates for lodging and paying, tax agent lodgment program, non-lodgment advice, payment plans
- Tax Practitioners Board — check that an agent is registered
- myGov — myTax and ATO online services
Related: common tax return mistakes, tax return documents checklist.
