Australian Tax Return Deadlines 2026: Complete Lodgement Date Guide
Author
Emmanuel Sarris
Date Published
Missing an Australian tax return deadline triggers automatic Failure to Lodge (FTL) penalties and, where tax is owed, interest charges. In 2026, the key lodgement deadline for individuals self-lodging is 31 October 2026, while tax agent clients registered before that date may have until 15 May 2027. Business entities, trusts, and SMSFs have their own deadlines. Here is the complete 2026 lodgement deadline calendar.
Individual Tax Return Deadlines 2025-26
- Self-lodgement via myTax: 31 October 2026
- Through a registered tax agent (must be on agent's list by 31 Oct): 15 May 2027 (subject to tax agent's lodgement schedule and your tax history)
- Individuals with a prior year tax debt (over $20,000): 31 October 2026 regardless of tax agent status
Business Tax Return Deadlines 2025-26
- Companies (new or large): 31 October 2026
- Companies (small/medium with tax agent and good history): 15 May 2027
- Partnership and trust returns: Same as company schedule via tax agent; 31 October self-lodged
- SMSF annual return: 31 October 2026 without a tax agent; later dates available through registered SMSF auditors and tax agents depending on fund history
BAS Lodgement Due Dates 2025-26
- Quarter 1 (July-September 2025): 28 October 2025 (already passed)
- Quarter 2 (October-December 2025): 28 February 2026
- Quarter 3 (January-March 2026): 28 April 2026
- Quarter 4 (April-June 2026): 28 July 2026
- Monthly BAS: 21st of the following month
- Annual BAS (turnover under $75,000): 31 October 2026
Super Guarantee Payment Deadlines 2025-26
- Q1 (July-September 2025): Must be received by fund by 28 October 2025
- Q2 (October-December 2025): 28 January 2026
- Q3 (January-March 2026): 28 April 2026
- Q4 (April-June 2026): 28 July 2026
Super guarantee is due received by the fund by these dates — not just initiated. Allow at least 2-3 business days processing time from when you make the contribution.
Frequently Asked Questions
You can technically lodge from 1 July 2026, but the ATO recommends waiting until late July when income statement pre-fill data from employers and financial institutions is available. Lodging from 1 August is safer for most people to avoid errors from incomplete pre-fill data. Tax agents typically commence lodging from mid-July through October and then from May under the extended schedule.
The ATO can grant an extension in exceptional circumstances — serious illness, natural disaster, or other events outside your control. Contact the ATO before the deadline, not after. Using a registered tax agent is the most reliable way to access an extended lodgement schedule without needing to seek a special extension. Most tax agent clients automatically benefit from the extended dates.
Need help meeting your 2025-26 tax return or BAS deadlines? Contact AWTS — we manage all lodgement deadlines for individuals, businesses, and SMSFs.
What happens if you miss a deadline?
The ATO applies a Failure to Lodge (FTL) on time penalty when you lodge late. It is charged at one penalty unit for each 28-day period (or part) a return is overdue, up to a maximum of five units. The penalty unit is currently $330, so an individual or small business can face up to $1,650 per late return — and larger entities are charged a multiple of that. Separately, the General Interest Charge (GIC) accrues daily on any tax you owe but have not paid.
The penalty for lodging late is separate from paying late. If you cannot afford to pay, still lodge on time — it avoids the FTL penalty and keeps you in good standing to arrange a payment plan.
How to get more time to lodge
- Engage a registered tax agent before 31 October. Clients on a tax agent’s lodgment program usually have until 15 May the following year to lodge and pay.
- Set up a payment plan with the ATO if you can lodge on time but cannot pay the full amount by the due date.
- Request a lodgment deferral if exceptional circumstances — such as illness or a natural disaster — prevented you lodging.
A tax agent can only place you on the extended program if you are registered with them before the self-lodgment deadline and your prior-year returns are up to date.
Related guides
Learn how to lodge tax returns efficiently. Get key dates, deductions, and tips for the 2025–26 Australian tax return.
Get clear BAS instructions to prepare, complete, and lodge your Australian Business Activity Statement correctly & on time. Avoid penalties.
Facing a late tax return for businesses in 2026? Our guide walks you through ATO penalties, the lodgement process, and how to minimise financial damage.