The standard deadline for individual Australians to lodge their own tax return is 31 October each year. For the FY2025–26 income year (1 July 2025 – 30 June 2026), the self-lodgement deadline is 31 October 2026. If you use a registered tax agent, the deadline extends to as late as 15 May 2027.
Key Takeaways
- Self-lodgement deadline: 31 October 2026 (for FY2025–26)
- Tax agent clients: up to 15 May 2027 (must be on the agent’s list before 31 October)
- Failure to Lodge (FTL) penalty: $330 per 28-day period, up to a maximum of $1,650
- Even if you cannot pay, lodging is better than not lodging — the FTL penalty is separate from the tax debt
- Prior years can still be lodged — contact the ATO or a tax agent
Key Dates for FY2025–26 Returns
| Date | Milestone |
|---|---|
| 1 July 2026 | ATO opens myTax for FY2025–26 returns |
| 14 August 2026 | Employers must finalise income statements (Single Touch Payroll) |
| Late July – October 2026 | Prime lodgement window for individual returns |
| 31 October 2026 | Self-lodgement deadline |
| 31 October 2026 | Deadline to engage a tax agent for extended lodgement |
| November 2026 – May 2027 | Tax agent lodgement window (varies by agent’s lodgement program) |
| 15 May 2027 | Final deadline for most tax agent clients |
The Individual Deadline: 31 October
If you are lodging via myTax yourself (without a tax agent), your return must be submitted by 31 October. This applies to:
- Employees with straightforward returns
- People with investment income
- Retirees
- Anyone not using a registered tax agent
The ATO begins accepting returns from approximately late July — once most employer income statements have been finalised. For most people, the window between mid-August and 31 October is ample time.
The Tax Agent Deadline Extension
If you engage a registered tax agent, your lodgement deadline extends significantly — typically to 15 May of the following year (so FY2025–26 returns until 15 May 2027 in most cases).
Important: You must be on your tax agent’s client list before 31 October to access the extension. If you miss the individual deadline and then approach an agent in November, you have already missed it. Contact an agent before the end of October if you want the extension.
Tax agent lodgement programs are managed through the ATO and give different agents specific extended dates. 15 May is the most common final date, but some agents have earlier programs.
What Happens If You Don’t Lodge by the Deadline
Failure to Lodge (FTL) Penalty
The ATO may impose a Failure to Lodge (FTL) penalty if you do not lodge by the due date and do not have a valid extension. The penalty is:
- $330 per 28-day period (or part thereof) that the return is overdue
- Maximum: $1,650 (after 5 periods, or approximately 140 days late)
- For small businesses and individuals, these are the standard (lower) penalty units
The FTL penalty applies on top of any tax you owe — it is a separate administrative penalty for not lodging, not for not paying.
General Interest Charge (GIC)
If you owe tax that is unpaid past the due date, the ATO charges the General Interest Charge (GIC) on the outstanding amount. The GIC rate is updated quarterly — it is the 90-day bank bill rate plus 7 percentage points (currently around 11–12% per year). Interest compounds daily.
ATO Can Issue an Estimate
If you have not lodged for multiple years, the ATO can issue a default assessment — an estimate of what it believes you owe based on available information. The assessment is legally enforceable. If you subsequently lodge a correct return showing a lower liability, the assessment is adjusted, but the FTL penalty and interest that accrued remain.
Catching Up on Prior Year Returns
If you have not lodged returns for prior years, you should lodge them as soon as possible. The ATO is generally cooperative with voluntary disclosure:
- The FTL penalty may be remitted in part or fully if you voluntarily come forward before the ATO contacts you
- Interest may be partially remitted in genuine hardship cases
- A tax agent can manage the process and communicate with the ATO on your behalf
Returns can generally be lodged up to two years after the standard due date via myTax. For older returns, a tax agent is advisable — they can access prior year returns and manage ATO correspondence.
What If You Cannot Pay Your Tax Bill?
Lodging on time — even if you cannot pay — is always better than not lodging. The FTL penalty for not lodging is a separate, additional penalty on top of any tax debt. If you cannot pay, contact the ATO to arrange a payment plan — the ATO is generally willing to work with people who engage proactively.
Frequently Asked Questions
What is the tax return due date for 2025–26? 31 October 2026 for self-lodgers. Tax agent clients have until approximately 15 May 2027, provided they engaged the agent before 31 October 2026.
Can I get an extension to the individual deadline? Yes, by engaging a registered tax agent before 31 October. The ATO does not generally grant individual extensions for personal circumstances without a tax agent, though it may in genuine hardship situations — contact the ATO directly if this applies.
What is the FTL penalty for a late tax return? $330 for the first 28-day period, increasing by $330 for each subsequent 28-day period to a maximum of $1,650 for individuals. Higher penalty units apply to large companies.
If I am owed a refund, is there still a penalty for lodging late? Technically the ATO can still impose an FTL penalty regardless of whether you are owed a refund, though in practice it is less likely to do so when there is no tax owing and the return is only mildly late. However, lodging on time is always the right approach.
This article provides general tax information. For advice tailored to your situation, speak with a registered tax agent. Find one through the Tax Practitioners Board register.