Lodgement Dates

15 May 2026

Individuals and partnerships that engage the services of a tax agent have until 15 May 2025 to lodge their 2024-2025 tax returns. 

Taxpayers who lodge their tax returns by 5 June 2026 and make any outstanding payments may be eligible for a concession from the tax authorities. This concession allows for the avoidance of specific penalties associated with late lodgement.

The Australian Taxation Office (ATO) allows staggered payment dates based on the lodgement date. This arrangement assists taxpayers in managing their cash flow by aligning payment obligations with their lodgement timelines.

31 October 2025

Individuals who do not engage the services of a tax agent must lodge their 2024-2025 tax returns by 31 October 2025. To meet their tax obligations, these individuals must gather and accurately report all relevant income, deductions, and other financial details.

Clients of registered tax agents benefit from extended lodgement due dates for their clients. This allows tax agents to provide their professional services effectively and ensures accurate and timely reporting for taxpayers.

Individuals who fail to lodge their tax returns by the specified deadline face penalties imposed by the ATO. These penalties serve as a deterrent for late lodgement and reinforce the importance of meeting tax obligations promptly.

15 May 2026

Trusts that engage the services of a tax agent must lodge their 2024-2025 tax returns by 15 May 2026. 

Trusts that lodge their tax returns by 5 June 2026 and make necessary payments are eligible for a concession from the tax authorities. This concession allows them to avoid specific penalties associated with late lodgement.

Like individual tax returns, trusts benefit from staggered payment dates based on their lodgement date. This arrangement assists trusts in managing their cash flow by aligning payment obligations with their lodgement timelines.

31 January 2026

Large and medium trusts with a total annual income exceeding $10 million must lodge their tax returns by 31 January 2026. These trusts typically have more complex financial arrangements and require additional time for accurate reporting.

Trusts that were taxable in the latest year lodged are also required to lodge their tax returns by 31 January 2026. This includes trusts that had taxable income or incurred losses that can be carried forward.

28 February 2026

Similar to the previous deadline, large and medium trusts with total annual income over $10 million have an extended deadline of 28 February 2026. This allows trusts with complex financial structures to fulfil their tax obligations accurately.

Trusts that were non-taxable in the latest year lodged, meaning they had no taxable income or carried forward losses, must also lodge their tax returns by 28 February 2026.

15 May 2026

Trusts not required to lodge their tax returns by the earlier deadlines must do so by 15 May 2026. This deadline applies to trusts that do not fall into the abovementioned categories.

Trusts recently registered and required to lodge tax returns must also meet the 15 May 2026 deadline. This allows sufficient time for the newly registered trusts to comply with their tax obligations.

Due dates for the lodgement and payment of quarterly activity statements with our tax agent extension are as follows: 

• Quarter 1 (1 July to 30 September): due date 25 November.
• Quarter 2 (1 October to 31 December): due date 28 February.
• Quarter 3 (1 January to 31 March): due date 25 May.  
• Quarter 4 (1 April to 30 June): due date 25 August. 

On lodgement due dates that fall on non-business days, such as weekends and public holidays, the ATO generally extends the due date to the next business day to ensure fair and practical lodgement.

Note: 

If you are paying your BAS by electronic funds transfer or BPay, please ensure you make your payment at least 5 business days before the due date. You may be charged late penalties and interest if your BAS is not lodged and your payment has not been received by the ATO BY the ATO deadline. 

The due date for those who have voluntarily applied for GST under the $75,000 threshold is the same day their tax return is due.

Several factors can impact the lodgement due dates for tax returns for all individuals and entities. These include:

1. Taxpayers with a timely lodgement and compliance history may receive extensions or concessions from the tax authorities.
2. Higher-income individuals, large businesses, and trusts with substantial annual total income may have different lodgement due dates to allow for more complex reporting.
3. New registrants, whether individuals, businesses, or trusts, have specific lodgement due dates to provide sufficient time for initial tax reporting. The 5 June concession allows taxpayers to avoid specific penalties when lodging within the concession period.

On lodgement due dates that fall on non-business days, such as weekends and public holidays, the ATO generally extends the due date to the next business day to ensure fair and practical lodgement.