ATO lodgement deadline dates 2026 by month

The key ATO lodgement deadline dates for 2026 depend on what you need to lodge. If you’re preparing your own 2025-26 individual tax return, it’s due by 31 October 2026; eligible clients using a tax agent may have until 15 May 2027, provided they’re on the agent’s client list by 31 October 2026.

Keeping track of tax dates can be difficult when you’re also managing customers, staff and daily business demands. Missing a deadline adds stress and can make it harder to see what’s due and when.

This guide covers key lodgement and payment dates by month, explains who may qualify for the May deadline, and outlines what to do if you miss a date. It also offers practical ways to plan ahead so ATO obligations fit more easily alongside your other business responsibilities.

Tax agent eligibility for the May 15 deadline

The May deadline is an extended lodgement date for eligible taxpayers using a registered tax agent. For 2025-26 individual returns, the extended date is 15 May 2027, but eligibility depends on registration and lodgement history.

Agent lodgment due dates by month

Registered agent lodgment due dates are ATO deadlines assigned to clients throughout the year. The registered agent program covers the 2026-27 period, and its published schedule lists due dates for July 2026. Dates can vary by return type and client circumstances, so identify the relevant return and assigned due date rather than treating May 15 as universal.

To organise the year, group obligations by month and return type. Mark each lodgement due date, then track the payment date separately. This helps avoid mistaking an extended tax return deadline for an extension to every ATO obligation.

For the 15 May 2027 deadline, eligible individual and trust returns for the 2025-26 income year may use the tax-agent extension. To access the extension, taxpayers must be on their agent’s client list by 31 October 2026. Prior-year income tax returns must generally be lodged by 30 June 2026 for May 15 eligibility. Taxpayers with overdue prior-year returns may still qualify if they lodge all overdue returns by 31 October 2026.

These are separate eligibility checks: joining a registered agent’s client list does not clear overdue returns. Review both requirements early and resolve outstanding lodgements before relying on a later date. You also can’t assume a later deadline because you expect no tax payable for the current year. A deferral request in that situation is referred for manual ATO assessment.

Tax agent lodgment extensions

A tax agent lodgment extension is extra time available under the ATO’s registered agent program. It changes the lodgement date for eligible returns, but doesn’t automatically change the payment due date. For returns due on 15 May 2027, payment timing depends on when the return is lodged: earlier lodgement can bring payment forward.

Some circumstances can affect the assigned date. Overdue prior-year returns may change a client’s standard-year due date, and the ATO may set earlier dates for clients prosecuted for lodgement offences. The ATO can also request a document before the program date, so treat a direct request as a separate deadline.

Superannuation guarantee contribution dates are separate from tax return extensions. For the October-December 2025 quarter, contributions are due by 28 January 2026; for April-June 2026, they must reach the fund by 28 July 2026 to claim a deduction in the 2025-26 financial year.

ATO lodgement dates apply nationally, so Rockhampton businesses don’t have a separate Queensland tax-agent schedule. If a due date falls on a weekend or public holiday, lodgement or payment can be completed on the next business day.

Company, partnership and trust tax returns

A tax return due date is the final date assigned for lodging a particular return. It depends on the entity, income year, prior-year tax position and whether a registered tax agent lodges the return.

Company and partnership returns

A company income tax return reports a company’s taxable income and related tax obligations for its income year. Company tax return due dates can vary, so check the applicable lodgement date before planning.

For 2025-26 returns, tax agent clients whose latest tax bill was A$20,000 or more have a 31 March 2027 lodgement date. Taxpayers with prior-year liabilities of A$20,000 or more may also have earlier lodgement and payment dates. Check the entity’s own ATO due date, rather than relying only on a standard calendar date.

A partnership return records the partnership’s income and how it is allocated to partners. The due date can depend on the lodgement arrangement and prior-year circumstances, so confirm the partnership’s assigned date before planning distributions or finalising records.

Trust returns and overdue prior-year returns

A trust income tax return reports the trust’s income and relevant tax details for the financial year. Trusts with a 31 January 2027 tax return due date must pay by the date stated on their notice of assessment.

Overdue prior-year returns can affect a client’s due date under the registered agent program. They can also affect eligibility for a standard-year deadline, so list outstanding returns and address them before assuming a later date applies. For a trust, confirm both the return’s lodgement date and the payment date on its assessment.

Individual tax returns

An individual income tax return reports a person’s income and deductions for the relevant income year. Individuals preparing their own 2025-26 return must lodge by 31 October 2026. Eligible individuals using a tax agent may have a later date, including 15 May 2027, subject to the agent program’s requirements.

Keep the lodgement deadline separate from the payment deadline. Depending on the assessment and payment rules, a return may be lodged on time while tax is payable later. Record both dates when reviewing an individual’s ATO account or agent correspondence.

Fringe benefits tax returns

A fringe benefits tax return reports an employer’s fringe benefits tax position for the relevant FBT year. The Australian self-lodgement deadline is 21 May. For 2025-26, electronically lodged returns through the practitioner lodgment service are listed as due on 25 June 2026.

Since these dates vary by lodgement method, note the method alongside the FBT deadline. Separate company, partnership, trust, individual and FBT obligations in your calendar so each return’s due date is easy to identify and act on.

What does lodgement date mean?

A lodgement date is the final date for submitting a return or activity statement to the ATO. It differs from the payment date, so record both for each obligation rather than assuming that lodging a form also pays any tax owed.

Failure-to-lodge penalties

A failure-to-lodge penalty is an amount the ATO may apply when a required document is submitted late. From 1 July 2026, the maximum penalty for individuals and small businesses is five penalty units.

For a small entity’s BAS, the penalty can be one penalty unit for each 28-day period or part of one, up to five units. At the stated current value of A$364 per unit, the maximum is A$1,820. For example, a late BAS may incur a penalty for a period even if it is lodged shortly after its due date.

The due date matters even when a return shows no income tax payable. A nil amount doesn’t remove the requirement to lodge a BAS or tax return. Keep submission records so you can distinguish an overdue lodgement from an unpaid assessment.

Late lodgement penalties

A late lodgement penalty applies to an ATO document submitted after its due date. It is separate from interest on unpaid tax, and each may relate to a different obligation.

In Australia, if your small business misses a deadline, lodge the outstanding document as soon as possible and check your ATO account for any penalty or balance. If the due date falls on a weekend or public holiday, the next-business-day rule may apply. Don’t assume every date has moved: the adjustment applies only when the due date falls on one of those days.

Late payment can also lead to interest on overdue tax. The amount depends on the unpaid balance and how long it remains outstanding, so don’t use a penalty-unit figure as an estimate of interest. Keep payment confirmations with your ATO account records to track what’s paid and what remains due.

For an individual or trust return due on a date other than 15 May, an on-time return’s assessment is payable 21 days after the relevant lodgement due date or deemed receipt of the notice of assessment, whichever is later. The notice is deemed received 7 business days after issue. For a late return due on another date, tax is payable 21 days after its lodgement due date.

If a February BAS deadline coincides with payroll and supplier payments, enter the lodgement and payment dates separately in your calendar. This helps you see which action is outstanding and respond before a late submission or unpaid amount becomes harder to manage.

Lodgment and payment due dates by month

A lodgment due date is the deadline for submitting a tax return or activity statement, while a payment date is when the amount owed must be paid. This month-by-month guide to the ATO lodgement deadline dates 2026 helps Australian businesses map common BAS obligations across 2026 and into early 2027.

Quarterly and monthly BAS deadlines

A quarterly BAS reports business activity and tax obligations for a three-month reporting period. For the 2025-26 year, the October-December 2025 Q2 BAS is due 28 February 2026, and the January-March 2026 Q3 BAS is due 28 April 2026.

For the April-June 2026 Q4 BAS, the listed due date is 28 July 2026. The July-September quarter’s standard deadline is 28 October 2026. The October-December 2026 quarterly BAS is due 28 February 2027, with no tax-agent extension stated. Electronic lodgement can have a different date: the 2025-26 Q3 activity statement is due electronically on 26 May 2026.

Monthly BAS deadlines

A monthly BAS covers one reporting month and is generally due on the 21st day of the following month. Businesses with GST turnover of A$20 million or more must lodge monthly BAS, so their calendar needs a recurring monthly reminder.

For monthly lodgers, the December 2025 BAS is due 21 January 2026, and the January 2026 BAS is due 21 February 2026. The March 2026 BAS is due 21 April 2026. August’s monthly BAS is due 22 September, while October 2026’s date moves to 23 November because 21 November falls on a Saturday.

Match each BAS to its deadline using the reporting period, not just the month you submit it. For example, a BAS lodged in April may cover the January to March quarter, while a monthly BAS due in April covers March. This distinction helps prevent confusion about reporting periods, lodgement and payment timing.

For a practical calendar of ATO lodgement deadline dates 2026, enter each reporting period, lodgement date, payment date and submission status separately. Add each quarter’s deadline when the period closes, then check monthly dates against the relevant month. If a date falls on a weekend or public holiday, the next-business-day rule applies.

Monthly and quarterly schedules don’t cover every ATO obligation. Company, trust and individual income tax returns may have different due dates, depending on the client type and lodgement arrangements. Keep these entries separate from BAS reminders so one obligation doesn’t obscure another.

Planning to meet ATO lodgement dates

A compliance calendar is a working list of each obligation, reporting period, lodgement date and payment date. Use ATO lodgement deadline dates 2026 as a framework, then shape it around the work and reporting rhythm of your Rockhampton business.

For a local owner balancing customer work, staff and paperwork, year-end tasks can creep up quickly. Mark trust distribution resolutions due by 30 June 2026 and R&D Tax Incentive claims due on 30 April 2026. Keep preparation actions separate from final submission dates, so it’s clear what needs doing first.

Next, add post-year-end reporting obligations and assign an owner to each task:

• Contractor payments: schedule the 2025-26 Taxable Payments Annual Report for 28 August 2026.
• Employee summaries: employers not using Single Touch Payroll must provide PAYG payment summaries by 14 July 2026.
• Super contributions: ensure fourth-quarter 2026 contributions reach the fund by 28 July 2026 to claim a deduction in the 2025-26 financial year.
• Individual returns: people preparing their own 2025-26 returns can lodge from 1 July 2026 and must meet the 31 October 2026 deadline.

Make each entry practical by noting who will act and which records they need. For example, the person tracking contractor payments can gather details for the annual report. Schedule preparation before the due date, leaving time to follow up on missing records before the final rush.

Include instalments in the same planning system. A PAYG instalment variation must be lodged on or before the quarter’s instalment due date. Add the date and set a reminder to review the instalment position and act before lodgement is due.

The ATO can request a document earlier than the registered agent program date. Record each direct request separately, including the document requested and its response date. This keeps earlier ATO requests visible when everyday business demands compete for your attention.

Review the calendar regularly for changed responsibilities, missing records and unpaid amounts. If a return is marked overdue, make lodging it the next action rather than letting it slip behind another busy week. A useful ATO lodgement deadline dates 2026 calendar gives each task an owner, status and next step, helping you keep compliance work manageable alongside serving your Rockhampton customers.

Business Wise: Business Accounting and Advisory

Business Wise understands the many responsibilities small business owners manage. Its Business Accounting and Advisory services can help bring financial administration and business decisions into clearer focus. If BAS deadlines compete with daily work, Bookkeeping & BAS Services can support the records and reporting behind your lodgements.

Turn to Tax Advisory for guidance on how tax obligations fit your business circumstances, or Tax Preparation when it’s time to organise and prepare a return. Business Wise takes a supportive, practical approach, helping you work through the next steps at a pace that suits your business.

For a conversation about your tax support needs, contact Business Wise.

Make your compliance plan work for your business

Treat the ATO lodgement deadline dates for 2026 as a starting point for a routine that fits your business, not just a list to revisit at tax time. Assign someone to keep records organised, track changing responsibilities, and flag upcoming lodgements and payments. A short regular review can help you spot missing information while there’s still time to act.

As your business changes, your reporting needs may change too. Business Wise offers Business Accounting and Advisory, Bookkeeping & BAS Services, and Tax Advisory to make financial administration part of your wider business planning. This support can help when you’re managing several obligations, reviewing your record-keeping or planning your business’s next stage.

Take the next step at a pace that suits you. Contact Business Wise for tax support and keep moving forward with a clearer plan.

Frequently Asked Questions

What Happens If You Miss the Deadline?

If you miss an ATO deadline, lodge the outstanding document as soon as possible and check your ATO account for any penalty or unpaid amount. A late return and an unpaid tax balance are separate issues, so address both. For example, lodging a BAS late doesn’t settle the BAS payment. Keep the submission receipt and payment record together to track what remains outstanding.

What Changes If a Date Falls on a Weekend or Public Holiday?

If an ATO lodgement or payment date falls on a weekend or public holiday, you can complete it on the next business day. Add the original due date and adjusted action date to your calendar so reminders stay clear. Note whether the date falls on a Saturday, Sunday or public holiday, then schedule the next-business-day task. The adjustment applies to that due date only, not to unrelated obligations.

What Is the Standard Tax Deadline for Self-Lodgers?

For an individual preparing their own 2025-26 tax return, the standard deadline is 31 October 2026. Self-prepared returns can be lodged from 1 July 2026. A useful approach is to organise income and deduction records before starting, then keep a copy of the lodged return and its receipt. If you also have business obligations, track those separately from your individual return.

What are the dates for my tax return in Australia?

Your Australian tax return date depends on your taxpayer type, income year and lodgement arrangement. An individual self-lodging a 2025-26 return has a 31 October 2026 deadline, while eligible individuals using a tax agent may have until 15 May 2027. Companies, partnerships and trusts can have different dates. Identify your entity type and income year first, then match them to the applicable ATO due date.

What are the due dates for ATO lodgements?

ATO lodgement dates vary by document and reporting cycle. For example, quarterly BAS dates include 28 April 2026 for the January-March quarter and 28 July 2026 for the April-June quarter. Monthly BAS is generally due on the 21st day after its reporting month, with adjustments where a date falls on a weekend or public holiday. Keep tax returns, BAS and payment dates in separate calendar entries.

What are the 2026 Australian tax return lodgement deadlines for individuals?

For the 2025-26 income year, individuals lodging their own return must meet the 31 October 2026 deadline. Eligible individuals using a registered tax agent may have a 15 May 2027 deadline, subject to the program requirements. These dates refer to the return’s lodgement, not necessarily its payment date. Check which income year the return covers before applying a date, especially when managing more than one outstanding return.

What is the 2026 self-lodgement deadline for individual tax returns in Australia?

The self-lodgement deadline for an individual’s 2025-26 Australian tax return is 31 October 2026. Individuals can begin lodging from 1 July 2026. Use the time before the deadline to bring together income information, review deductions and resolve gaps in your records. Once submitted, save the lodgement confirmation with your tax documents. This makes it easier to distinguish a completed return from one still being prepared.

What are the 2026 tax return lodgement deadlines for returns lodged by a registered tax agent?

For eligible individual clients, the extended date for lodging a 2025-26 return through a registered tax agent is 15 May 2027. To access that extension, taxpayers must be on their agent’s client list by 31 October 2026. Earlier dates can apply because of client circumstances, return type or overdue prior-year lodgements. Ask your agent for the date assigned to your return, and note any separate payment deadline.

Article by

Lloyd Priddle

Lloyd has been in the industry for over 30 years and has worked in a number of domestic and international firms.