Tax time for the 2025-26 income year is well under way, and the self-lodgment deadline of 31 October 2026 is close. Whether you lodge yourself through myTax or use a registered tax agent, the same basics apply: report all your income, claim only what you can prove and lodge on time.
This guide covers who has to lodge, the due dates for self-lodgers and agent clients, how to lodge through myTax step by step, what to include, how refunds and mistakes work, and what happens if you are late. Everything was checked against the ATO myTax pages, the ATO registered agent lodgment program and other ATO guidance.
It is written for employees, students, investors and sole traders lodging an individual return. If you only need the paperwork list, go straight to our tax return checklist.
Key takeaways
- Self-lodgers must lodge their 2025-26 return by 31 October 2026 and pay any tax owing by 21 November 2026.
- Agent clients can have until 15 May 2027, but must contact the agent before 31 October.
- The ATO says most pre-fill data is ready by late July, and most online refunds issue within 2 weeks.
- You must lodge if you were a resident and tax was withheld, or your taxable income was over $18,200.
- Gifts to DGRs made from 1 July 2024 are deductible with no $2 minimum.
- Most individuals have 2 years to amend; sole traders have 4 years from 2024-25.
2025-26 tax return dates at a glance
| Date | What happens | Who it applies to |
|---|---|---|
| 30 June 2026 | 2025-26 income year ends | Everyone |
| Late July 2026 | Most pre-fill data available in myTax | Self-lodgers and agents |
| 31 October 2026 | Return due; also the date to contact an agent to join their program | Self-lodgers; agent clients with prior-year returns outstanding |
| 21 November 2026 | Payment due if you lodged yourself and owe tax | Self-lodgers |
| 31 March 2027 | Agent lodgment due | Agent clients whose latest return had a tax liability of $20,000 or more |
| 15 May 2027 | Agent lodgment due | Most other agent clients |
| 5 June 2027 | Concession: lodge and pay by this date without penalty | Agent clients due 15 May |
Source: ATO lodge online with myTax, ATO preparing your tax return and ATO lodgment program due dates for individuals, checked 9 October 2026.
Do you need to lodge a tax return?
The ATO lists several reasons you must lodge a 2026 return. The two that catch most people are:
- Tax was withheld: you were an Australian resident and tax was withheld from any payment you received, or you paid PAYG instalments.
- Taxable income over $18,200: for a full-year resident, with different limits for some allowance recipients, people eligible for the seniors and pensioners tax offset, and people under 18 with income other than wages.
Other triggers include running a business, making a loss and having reportable fringe benefits or super contributions. The full list is in the ATO do you need to lodge 2026 instructions. If you do not need to lodge, the ATO generally asks for a non-lodgment advice. Low earners who had tax withheld can read our tax-free threshold and refunds guide.
When is the 2025-26 return due?
If you lodge yourself, the ATO says the due date is 31 October. For 2025-26 returns that is 31 October 2026. If you owe tax, payment is due by 21 November 2026.
Registered tax agents have a lodgment program with later dates. The ATO says you should contact an agent before 31 October to be part of it. Most clients are then due by 15 May 2027, but clients with prior-year returns still outstanding at 30 June 2026 are due by 31 October 2026, and those whose latest return had a liability of $20,000 or more are due by 31 March 2027. Our tax return due date guide covers more cases.
How do you lodge through myTax?
myTax is the ATO’s free online lodgment service for individuals and sole traders. You need a myGov account linked to the ATO, which our myGov linking guide explains.
- Sign in to myGov, select the ATO from your linked services, then Manage tax returns. You can also use the ATO app.
- Wait for pre-fill. The ATO says most information from employers, banks, government agencies and health funds is available by late July.
- Check every pre-filled item against your own records, then add anything missing.
- Enter deductions and offsets you have records for.
- Check your bank details and lodge. You get a lodgment receipt by email.
- Track progress in ATO online services. Most refunds issue within 2 weeks.
Our step-by-step article on lodging online before 31 October goes into more detail. If you prefer someone else to do it, see our guide to finding a registered tax agent.
What should you include in your return?
You must declare all assessable income for 1 July 2025 to 30 June 2026, not just what is pre-filled. The ATO’s income you must declare pages group it like this:
| Income or item | Where you usually find it |
|---|---|
| Salary, wages, allowances, tips | Income statement in ATO online services (finalised by your employer) |
| Government payments and allowances | Centrelink (Services Australia) statement, usually pre-filled |
| Interest, dividends, managed fund and trust distributions | Bank, share registry and fund statements |
| Rental, business, partnership and crypto income | Your own records, agent statements and exchange records |
| Foreign income (residents are taxed on worldwide income) | Overseas payslips, bank and investment statements |
| Private health insurance details | Your health fund statement, usually pre-filled |
| Spouse income (if you have a spouse) | Your spouse or their return |
These amounts are taxed at the resident tax rates for 2025-26 after deductions. If you have two jobs, check our second job tax guide before you are surprised by the result.
Which deductions are commonly claimed, and what has changed?
- Work-related expenses: you must have spent the money yourself, it must relate to earning your income, and you need a record. See our work-related deductions guide.
- Gifts and donations: gifts to deductible gift recipients made on or after 1 July 2024 are deductible in full, with no $2 minimum. The old $2 rule still applies to political donations.
- Cost of managing your tax affairs: a registered tax agent fee is deductible in the year you pay it. ATO interest charges incurred from 1 July 2025 are not.
- Records: keep them for 5 years from when you lodge, according to the ATO record-keeping rules.
The ABS publishes government finance statistics if you want to see how much tax revenue governments collect.
Worked example: an employee’s 2025-26 return
Jasmine, a nurse, earns $85,000 in 2025-26. Her income statement shows $18,100 tax withheld. She has records for $700 of deductions: $400 union fees, $200 work use of her phone and $100 in donations to a DGR. She has no HELP debt.
Taxable income: $85,000 – $700 = $84,300.
Income tax: $4,288 + ($84,300 – $45,000) x 30% = $4,288 + $11,790 = $16,078. Medicare levy: $84,300 x 2% = $1,686. Total: $17,764. Her income is above the LITO cut-out, so no offset applies.
Refund: $18,100 – $17,764 = $336. Without the $700 of deductions she would owe $17,988, so her records are worth $224 ($700 x 32%).
Rule of thumb: Lodge once the pre-fill is in, check it line by line, and claim only what you can prove with a record. If you cannot lodge by 31 October, contact a registered tax agent before that date.
Common mistakes when lodging a tax return
- Missing income: interest, side work, crypto and foreign income are often left out. Pre-fill does not cover everything.
- Lodging too early: lodging before pre-fill arrives often leads to an amended assessment and a bill.
- Wrong bank details: a simple typo is a common cause of delayed refunds. Our refund timing guide explains other delays.
- Using old figures: the earlier version of this guide used 2024-25 dates and the old $2 donation rule. Use 2025-26 rates and rules.
- Lodging late without an agent: the failure to lodge penalty is 1 penalty unit ($364 from 1 July 2026) for each 28 days late, up to 5 units for individuals. Our late tax return penalty guide covers how to fix overdue returns.
FAQ about lodging your tax return
When is my 2025-26 tax return due?
If you lodge yourself, your 2025-26 return is due by 31 October 2026, and any tax owing is due by 21 November 2026. If you use a registered tax agent and are on their lodgment program before 31 October, you may have until 15 May 2027 or later, depending on your circumstances and lodgment history.
How long does a tax refund take?
The ATO says returns lodged online through myTax are generally processed within 2 weeks. Returns can take longer if the ATO needs to check information, if you owe other debts that the refund is offset against, or if details such as your bank account are wrong. Check the progress in ATO online services through myGov.
Can I lodge before pre-fill information is ready?
You can, but it is risky. The ATO says most pre-fill data from employers, banks, government agencies and health funds is available by late July. Lodging before it arrives makes it easier to miss income, which can lead to an amended assessment and a bill later. Waiting until the data is in usually avoids that.
How long do I have to fix a mistake in my return?
Most individuals have 2 years to amend an assessment, starting from the day after the notice of assessment is sent. For the 2024-25 income year and later, sole traders have 4 years. You can amend through myTax or ask your registered tax agent to lodge the amendment for you.
Is my tax agent fee deductible?
Yes. The cost of lodging through a tax agent registered with the Tax Practitioners Board is a deductible cost of managing your tax affairs. You claim it in the income year you pay the fee, so a fee paid in October 2026 goes in your 2026-27 return. Advice from someone who is not a registered agent is not deductible.
Talk to specialist before it costs you
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Talk to a registered tax agent
Short on time before 31 October, or not sure what to include? Nanak Accountants is a registered tax agent and can add you to our lodgment program, check your pre-fill and lodge your return. Call 1300 626 258 to book.
This article is general information only and is not personal tax or legal advice. Figures and rules were checked against the ATO myTax, registered agent, lodgment program, preparing your return, income you must declare, gifts, cost of managing tax affairs, amendment and failure to lodge pages on 9 October 2026. Rates and thresholds change, so confirm the current position before acting.
