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
What is the earliest I can lodge my 2025-26 return?
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.
Can I get an extension on my tax return?
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.
