- Self-lodge your 2025-26 tax return by 31 October 2026 (Monday 2 November).
- A registered tax agent can extend most individuals to 15 May 2027.
- You must be on an agent’s books before 31 October 2026 to get the extension.
- Payday Super replaced quarterly super dates from 1 July 2026.
Knowing the key tax dates in Australia is the difference between a clean lodgement and an avoidable ATO penalty. If you lodge your own 2025-26 return, the deadline is 31 October 2026, but because that date is a Saturday the ATO rolls it to Monday 2 November 2026. Get onto a registered tax agent‘s client list before 31 October 2026 and most individuals can lodge up to 15 May 2027.
Here is every date that matters for the 2025-26 year, for individuals and businesses, with the ones to action first at the top.
When is your 2025-26 tax return due?
If you lodge your own return, the due date is 31 October 2026. Because that date is a Saturday, the ATO moves the deadline to the next business day, Monday 2 November 2026. If a self-lodged return results in tax owing, payment is generally due by 21 November 2026, which this year shifts to Monday 23 November 2026.
Using a registered tax agent changes the picture, but only if you are on their client list before 31 October 2026. Appoint an agent after that date and the self-lodge deadline has already passed.
| Date | What is due | Who it applies to |
|---|---|---|
| 1 July 2026 | Tax time opens; lodgement available | All lodgers |
| 31 October 2026 (Mon 2 Nov 2026) | Self-lodge deadline; last day to appoint an agent for the lodgement program | Self-lodgers and new agent clients |
| 21 November 2026 (Mon 23 Nov 2026) | Payment due on a self-lodged return with tax owing | Self-lodgers |
| 31 March 2027 | Agent clients whose latest return had tax payable of $20,000 or more | Higher-liability agent clients |
| 15 May 2027 | Standard lodgement date for most agent clients | Most individual agent clients |
One exception overrides the table above: if you had a prior-year return still outstanding at 30 June 2026, your 2025-26 return is due 31 October 2026 regardless of whether you use an agent.
When do you pay if a tax agent lodges your return?
If a registered tax agent lodges your return on the 15 May 2027 program, your payment date is staggered by when the return is lodged. The Australian Taxation Office sets these dates:
| Return lodged | Payment due |
|---|---|
| Up to and including 12 February 2027 | 21 March 2027 |
| 13 February to 12 March 2027 | 21 April 2027 |
| From 13 March 2027 | 5 June 2027 |
If a payment date lands on a weekend it rolls to the next business day, and if processing runs long the date on your Notice of Assessment is the one that applies. Returns eligible for the 5 June concession must also be paid by 5 June to stay penalty-free.
When does the Australian financial year end?
The Australian financial year runs from 1 July to 30 June. The 2025-26 year ended on 30 June 2026, and the 2026-27 year ends on 30 June 2027.
From 30 June, start gathering the records you will need to lodge:
- Income statements and payment summaries
- Deduction receipts and work-related expense records
- Investment, interest and dividend summaries
- Private health insurance statements
What are the key business tax dates for 2026-27?
Tax dates in Australia are not only an individual concern. If you run a company, trust, or sole trader business, several obligations fall throughout the year rather than on a single deadline. A small business accountant can map these to your structure so nothing slips.
The main business obligations are BAS and PAYG instalments, company and trust returns, Payday Super, FBT, and STP finalisation. Each has its own due date, and most carry their own penalty for lodging late.
When are BAS and PAYG instalments due?
If your business is registered for GST, you lodge a Business Activity Statement to report GST, PAYG withholding, and PAYG instalments. Most small businesses lodge quarterly, with PAYG instalments due on the same dates as the BAS.
| Quarter | Period | Standard due date |
|---|---|---|
| Q1 | 1 Jul – 30 Sep 2026 | 28 October 2026 (25 November 2026 if lodged electronically via an agent) |
| Q2 | 1 Oct – 31 Dec 2026 | 28 February 2027 |
| Q3 | 1 Jan – 31 Mar 2027 | 28 April 2027 |
| Q4 | 1 Apr – 30 Jun 2027 | 28 July 2027 |
Monthly BAS lodgers report and pay by the 21st of the following month. For example, the September 2026 BAS is due 21 October 2026.
When is company and trust tax due?
Company and trust deadlines depend on size, lodgement history, and whether an agent is involved. The common positions for the 2025-26 year are below, but confirm your own date, since prior-year arrears or a large tax liability can pull it earlier.
| Entity | Self-lodged | Via registered tax agent |
|---|---|---|
| Company | 28 February 2027 | Up to 15 May 2027 |
| Trust | 31 October 2026 | Up to 15 May 2027 |
Trusts have one extra date that is easy to miss: trustee distribution resolutions must be made by 30 June 2027 so income is taxed in the right hands.
How does Payday Super change your deadlines?
The quarterly super guarantee cycle is gone. From 1 July 2026, Payday Super requires employers to pay super guarantee at the same time as wages, and the contribution must reach the employee’s fund within 7 business days of each payday. The super guarantee rate is 12%.
The old 28 October, 28 January, 28 April, and 28 July dates no longer apply to pay periods from 1 July 2026. Late contributions still trigger the Superannuation Guarantee Charge, which is not tax deductible, so review your payroll timing before your next pay run.
When are FBT and STP due?
If you provide fringe benefits such as a company car or entertainment, the FBT year runs 1 April to 31 March, separately from the income tax year. Single Touch Payroll finalisation closes out the payroll year so your staff can access their income statements in myGov.
| Obligation | Due date |
|---|---|
| End of 2026-27 FBT year | 31 March 2027 |
| FBT return and payment (paper) | 21 May 2027 |
| FBT return and payment (electronic via agent) | 25 June 2027 |
| STP finalisation | 14 July 2027 |
What happens if you miss a tax deadline?
Lodging late can trigger a Failure to Lodge penalty. For small entities, including most individuals, the ATO charges one penalty unit for every 28-day period (or part of one) that the document is overdue, capped at five units.
From 1 July 2026, one penalty unit is $364, so the small-entity penalty caps out as follows:
- 1 penalty unit = $364
- Maximum small-entity penalty = 5 × $364 = $1,820
On top of that, the ATO can apply a General Interest Charge on unpaid tax, and company directors can face Director Penalty Notices. The longer a return stays outstanding, the more exposure builds, so lodge on time even if you cannot pay the full amount straight away.
How Sleek helps with tax dates in Australia
Keeping every date straight, across returns, BAS, super, and FBT, is where most penalties start. With Sleek, a registered tax agent lodges accurately, tracks each due date, and flags what is coming before it lands. You get bookkeeping, BAS, payroll, and tax returns handled in one place, with transparent accounting and tax pricing.
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FAQs on tax dates in australia
Is the 2026 tax deadline 31 October or 2 November?
Both are correct, depending on how you read it. The ATO’s nominal self-lodge date is 31 October 2026, but because that is a Saturday, the formal due date rolls to the next business day, Monday 2 November 2026. Lodging by Friday 30 October removes any doubt.
Can I still get a tax agent extension after 31 October?
No. To receive the extended lodgement program date, which is up to 15 May 2027 for most individuals, you must be on a registered tax agent’s client list before 31 October 2026. An agent can still prepare and lodge your return after that date, but the self-lodge deadline will already have passed.
When is my tax payment due if I self-lodge?
If a self-lodged return results in tax owing, payment is generally due by 21 November 2026. The same weekend rule applies, so this year the payment date shifts to Monday 23 November 2026. Your Notice of Assessment confirms the exact amount and date.
