- Tax deadlines vary depending on how you lodge. Self-lodged individual tax returns are due 31 October 2026, but using a registered tax agent can extend this to 15 May 2027 provided you’re registered on time.
- Businesses have multiple overlapping deadlines. BAS, PAYG instalments, company returns, trust resolutions, super payments, and FBT all operate on different due dates; many of which fall before or after the 30 June financial year end.
- Lodgement and payment dates are not the same. Even if your return is lodged by 15 May 2027, your payment deadline depends on when the return is submitted not the final lodgement date itself.
Tax return dates in Australia matter more than most people realise. Missing a deadline can mean penalties, interest charges, or unnecessary stress, especially during tax time 2026.
The Australian tax year runs from 1 July 2025 to 30 June 2026, and understanding these financial year dates is essential for both individuals and businesses.
Whether you’re:
- Lodging a personal return
- Managing BAS
- Running payroll
- Preparing an SMSF annual return
Knowing when your tax return is due and when to engage a registered tax accountant, helps you stay compliant and avoid costly mistakes.
Here’s what you need to know to meet every deadline confidently
Map your deadlines backwards from 30 June 2026. Don’t wait for October, start preparing income records, trust resolutions, and super payments before EOFY so you’re not compressing everything into July and August.
When is tax return due for individuals in 2026?
Understanding the tax return dates in Australia is essential if you want to avoid penalties and lodge on time. Here are the key dates for individuals for the 2025–2026 Australian tax year.
Read more: How Much Does a Tax Return Cost in Australia in 2026?
When does the Australian tax year end?
|
Date |
What it means |
|
30 June 2026 |
End of the 2025–2026 financial year |
The Australian tax year runs from 1 July 2025 to 30 June 2026.
From 30 June onwards, you should start gathering your:
- Income statements
- Deduction receipts
- Investment and interest summaries
- Private health insurance statement
- Work-related expense records
This ensures you’re ready for tax time 2026.
When is tax return due?
The tax return deadline depends on whether you lodge yourself or use a registered tax agent.
What is the tax return deadline if you lodge yourself?
|
Requirement |
Date |
|
Income year covered |
1 July 2025 – 30 June 2026 |
|
Lodgement deadline |
31 October 2026 |
|
Payment deadline |
As shown on your Notice of Assessment |
If you’re lodging your own return, you must submit it by 31 October 2026.
The ATO will issue a Notice of Assessment after you lodge. Your payment due date will be stated on that notice.
Does using a registered tax agent extend the tax return deadline?
Using a tax agent may extend your tax return due date, provided you are registered with them before 31 October 2026.
Standard agent lodgement dates
|
Requirement |
Date |
|
Register with agent by |
31 October 2026 |
|
Lodgement deadline |
15 May 2027 |
|
Possible concession deadline |
5 June 2027 (if eligible) |
Most individuals using a registered tax agent have until 15 May 2027 to lodge their 2025–2026 tax return.
If you have overdue prior-year returns or a large prior-year tax liability (for example, $20,000 or more), you may have an earlier deadline. Always confirm your specific due date with your tax agent.
Read more: Tax Accountant vs Tax Agent: Which One Should You Choose for Your Business?
When is payment due for agent-lodged tax returns?
If you lodge through an agent with the 15 May 2027 deadline, your payment date depends on when your return is lodged.
Lodgement date | Payment due date |
Lodged by 12 February 2027 | 21 March 2027 |
Lodged 13 February – 12 March 2027 | 21 April 2027 |
Lodged from 13 March 2027 | 5 June 2027 |
Quick summary: Individual tax return deadlines for 2026
Scenario | Tax return deadline |
Self-lodged return | 31 October 2026 |
Lodged with tax agent | 15 May 2027 |
EOFY | 30 June 2026 |
What are the key business tax deadlines in Australia for 2026?
Understanding tax return dates in Australia isn’t just important for individuals, businesses also face strict ATO deadlines throughout the financial year.
If you’re a company director, sole trader, startup founder, contractor, or freelancer, here are the key business tax dates for tax time 2026.
When does the financial year end for businesses?
Date | What it means |
30 June 2026 | End of the 2025–2026 financial year |
By this date, businesses should:
- Finalise income and expense records
- Review trust distribution resolutions
- Prepare for year-end tax planning
- Ensure super payments are processed on time
When are BAS statements due in 2026?
If your business is registered for GST, you must lodge a Business Activity Statement (BAS) to report GST, PAYG withholding, and PAYG instalments (if applicable).
Quarterly BAS (Standard Deadlines)
Quarter | Period covered | Due date |
Q1 | 1 Jul – 30 Sep 2025 | 28 October 2025 |
Q2 | 1 Oct – 31 Dec 2025 | 28 February 2026 |
Q3 | 1 Jan – 31 Mar 2026 | 28 April 2026 |
Q4 | 1 Apr – 30 Jun 2026 | 28 July 2026 |
If lodging through a registered tax agent, extended deadlines may apply.
Monthly BAS
Reporting period | Due date |
Each calendar month | 21st of the following month |
Example:
- September 2025 BAS → Due 21 October 2025
- May 2026 BAS → Due 21 June 2026
The real compliance risk isn’t the 31 October tax return deadline, it’s the multiple rolling deadlines throughout the year (BAS, super, FBT, STP). Most penalties occur because businesses miss one of these earlier obligations, not the final income tax return.
When is a company tax return due in 2026?
If you operate through a company structure, your company tax return deadline depends on whether you lodge yourself or use a tax agent.
|
Scenario |
Lodgement deadline |
|
Self-lodged |
28 February 2027 |
|
Lodged via tax agent |
15 May 2027 |
Companies with prior year outstanding returns or large tax liabilities may have earlier deadlines.
When is a trust tax return due in 2026?
Trusts must also lodge annual income tax returns.
|
Scenario |
Lodgement deadline |
|
Self-lodged |
31 October 2026 |
|
Lodged via tax agent |
15 May 2027 |
Additionally:
|
Requirement |
Due date |
|
Trust distribution resolutions |
30 June 2026 |
Trust resolutions must be made before the end of the financial year to ensure income is taxed correctly.
When are PAYG instalments due for businesses?
If your business pays PAYG instalments, these are generally due at the same time as your BAS.
|
Reporting frequency |
Due date |
|
Quarterly |
Same as BAS due dates |
|
Monthly |
21st of the following month |
Read more: What Is PAYG Tax in Australia and How to Calculate It (2026 Guide)
What are the key employer tax deadlines in 2026?
If you employ staff, your obligations go beyond lodging a tax return. The ATO imposes strict deadlines for superannuation, payroll reporting, and fringe benefits tax.
Here are the key employer tax dates in Australia for the 2025–2026 financial year.
When are superannuation guarantee payments due in 2026?
From 1 July 2025, the Superannuation Guarantee rate is 12% of an employee’s ordinary time earnings.
Super contributions must be received by the employee’s fund by the due date, not merely processed.
Quarterly super guarantee deadlines (2025–2026)
|
Quarter |
Period covered |
Due date |
|
Q1 |
1 Jul – 30 Sep 2025 |
28 October 2025 |
|
Q2 |
1 Oct – 31 Dec 2025 |
28 January 2026 |
|
Q3 |
1 Jan – 31 Mar 2026 |
28 April 2026 |
|
Q4 |
1 Apr – 30 Jun 2026 |
28 July 2026 |
Late payments may result in the Superannuation Guarantee Charge (SGC), which is not tax deductible.
What is payday super and when does it start?
From 1 July 2026, employers will be required to pay super contributions at the same time as payroll (rather than quarterly).
This reform, often referred to as Payday Super, aims to reduce unpaid super and improve compliance.
Businesses should review payroll systems ahead of the transition date.
When is STP finalisation due in 2026?
Most Australian employers report payroll information through Single Touch Payroll (STP).
Requirement | Due date |
STP Finalisation Declaration | 14 July 2026 |
By this date, employers must finalise payroll data for the 2025–2026 financial year so employees can access their Income Statements via myGov.
No separate PAYG payment summaries are required once STP is finalised.
When is the FBT return due in 2026?
The FBT year runs differently from the Australian tax year.
Key date | Obligation |
31 March 2026 | End of 2025–2026 FBT year |
21 May 2026 | FBT return & payment (paper lodgement) |
25 June 2026 | FBT return & payment (electronic via tax agent) |
FBT applies if you provide benefits such as:
- Company cars
- Entertainment expenses
- Employee loans
- Expense reimbursements
Read more: Fringe Benefits Tax Guide for Aussie Businesses
What factors can change your tax return deadline in Australia?
Several variables can affect your tax return deadline, especially if you run a business or have more complex reporting obligations.
How does gst turnover affect bas reporting?
Your GST turnover determines how often you must lodge BAS and pay GST.
GST turnover refers to your total business income, not your profit.
GST turnover | Reporting requirement |
Less than $20 million | Quarterly BAS (default) |
$20 million or more | Monthly BAS required |
Below threshold (optional) | Can elect monthly reporting |
Choosing monthly reporting may help with cash flow management, but it increases administrative workload.
How does business structure affect tax return dates?
Your business structure affects your tax return deadline and reporting obligations.
Structure | Key impact |
Sole trader | Lodges with individual tax return |
Company | Separate company tax return required |
Trust | Must lodge trust return and make distribution resolutions by 30 June |
Partnership | Lodges partnership return (no tax paid at partnership level) |
Large and medium entities (based on ATO classifications) may have earlier lodgement deadlines under the ATO lodgement program.
Always confirm your specific due date if your entity has:
- Prior year outstanding returns
- Large tax liabilities
- Complex structures
Read more: Sole Trader Business Structure vs Company: Which is Right for you in Australia?
Does using a registered tax agent extend your deadline?
Engaging a registered tax agent can extend your tax return due date under the ATO lodgement program, provided you are registered with them before 31 October.
Beyond deadline extensions, a tax agent can:
- Ensure compliance with the latest Australian tax year rules
- Assist with deductions and tax planning
- Reduce risk of ATO penalties
- Provide strategic structuring advice
What happens if you miss the tax return deadline in Australia?
Failing to lodge on time can result in a Failure to Lodge (FTL) penalty.
For small entities (including most individuals), the penalty is calculated using penalty units.
As at 2026:
1 penalty unit = $330 (indexed under Commonwealth law)
1 penalty unit applies for each 28-day period (or part thereof) that your return remains overdue
The penalty is capped at 5 penalty units for small entities
Maximum penalty for small entities:
5 × $330 = $1,650
Medium and large entities face higher multiples of penalty units, meaning significantly higher maximum penalties may apply.
In addition to Failure to Lodge penalties, the ATO may also apply:
General Interest Charge (GIC) on unpaid tax
Interest on overdue payments
Director Penalty Notices (DPNs) for company directors in certain circumstances
The longer a return or payment remains outstanding, the more exposure you may have to penalties and interest.
Helpful guide: List of ATO penalties to avoid
Using a tax agent doesn’t automatically protect you from penalties. If you have overdue returns or significant prior tax liabilities, the ATO can assign earlier lodgement dates and Failure to Lodge (FTL) penalties and interest charges can still apply if deadlines are missed.
How Sleek helps you stay ahead of tax return dates in Australia?
Keeping up with tax return dates in Australia, BAS, super, and ATO deadlines can quickly become overwhelming.
With Sleek, you get:
- All-inclusive accounting support: Bookkeeping, BAS, payroll, tax returns, and compliance, everything managed in one place, aligned with the ATO regulations.
- Registered tax agent expertise: We lodge accurately, optimise your position, and track every tax return deadline and payment due date so nothing gets missed.
- Dedicated accountant support: Real experts who understand your situation, respond quickly, and keep tax time stress-free.
- Transparent, fixed pricing: Clear, upfront fees with no hidden surprises, just reliable, compliant support.
Simplify your tax obligations, stay ahead of every deadline, and remain confidently compliant with the ATO.
Talk to a Sleek tax expert today and get your tax compliance handled, end to end.
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Frequently Asked Questions
When is tax return 2026 due in Australia?
For the 2025–2026 financial year, individual tax returns must be lodged by 31 October 2026 if self-prepared. If you use a registered tax agent and are on their lodgement program before 31 October, you may have until 15 May 2027.
Are company tax return dates different from individual tax returns?
Yes. Companies generally have different lodgement deadlines depending on whether they self-lodge or use a tax agent. Many company tax returns are due by 15 May 2027 under the agent lodgement program.
How do I know which tax deadlines apply to my business?
Your obligations depend on your:
- Business structure (sole trader, company, trust, partnership)
- GST turnover
- PAYG withholding obligations
- Whether you use a registered tax agent
A tax professional can confirm your exact tax return dates in Australia.
