For most people lodging their own 2025-26 tax return, the date to remember is 31 October 2026. Use a registered tax agent and the date can move into 2027 – but only if you act before October ends.
This guide sets out the 2025-26 tax return due dates for individuals, trusts and companies, the agent lodgment program dates, and the quarterly BAS dates for 2026-27. Every date was checked against the ATO lodgment program pages and the ATO individuals guidance on 7 October 2026.
It is written for employees, sole traders, investors and small business owners. For a shorter overview of the main dates, see our tax due dates in Australia guide.
Key takeaways
- Self-lodgers: the 2025-26 return is due 31 October 2026. It is a Saturday, so the ATO next business day rule allows lodgment on Monday 2 November 2026.
- Using an agent: you must be on their client list by 31 October 2026 – the ATO says this is not moved to the next business day.
- Most individuals on an agent program are due 15 May 2027, with a 5 June 2027 concession if payment is also made by then.
- Prior-year returns overdue at 30 June 2026? Your 2025-26 return is due 31 October 2026 even with an agent.
- Quarterly BAS for 2026-27 are due 28 October, 28 February, 28 April and 28 July, with later dates for most quarters through an agent.
2025-26 tax return due dates at a glance
| Who | Due date |
|---|---|
| Individuals lodging their own return | 31 October 2026 (next business day: 2 November 2026) |
| Individuals and trusts with prior-year returns overdue at 30 June 2026 | 31 October 2026 |
| Individuals and trusts with latest-return tax liability of $20,000 or more | 31 March 2027 |
| Other individuals and trusts on an agent program | 15 May 2027 (5 June 2027 concession if paid by then) |
| Taxable large and medium companies and super funds | 31 January 2027 (payment 1 December 2026) |
| Companies and super funds with 2024-25 total income over $2 million | 31 March 2027 |
| Remaining companies and super funds on an agent program | 15 May 2027 |
Source: ATO individuals and trusts due dates, ATO companies and super funds due dates, ATO preparing your tax return, ATO newsroom on the 31 October cut-off, checked 7 October 2026.
When is my tax return due if I lodge it myself?
The ATO says self-lodgers need to lodge by 31 October each year. If 31 October falls on a weekend, the due date becomes the next business day. In 2026 it is a Saturday, so the return can be lodged on Monday 2 November 2026.
If your return shows tax to pay, payment is due by 21 November. That is also the payment date if you lodge late. Interest applies to amounts unpaid after it. Under the ATO weekend and public holiday rule, a payment date on a weekend moves to the next business day.
Do not lodge too early. Wait until your income statement is marked tax ready in myGov and your bank interest, dividends and private health details have come through. Our tax return checklist lists what to gather.
How much extra time does a tax agent give?
Most registered tax agents have a lodgment program with later dates. To get it, you must be on the agent’s client list by 31 October 2026. The ATO has said in its newsroom update that this cut-off does not move to the next business day, even though it falls on a weekend.
The ATO’s own tax time lodgment statistics track how many returns come through agents each year, and the program is a big part of why.
Individual and trust dates under the agent program
| Situation | Lodge by |
|---|---|
| One or more prior-year returns outstanding at 30 June 2026 | 31 October 2026 |
| Latest return had a tax liability of $20,000 or more (not large or medium trusts) | 31 March 2027 |
| Everyone else not required earlier | 15 May 2027 |
| 15 May returns where any payment is made by the same date | 5 June 2027 |
For 15 May returns, the payment date depends on when you lodge. Lodge by 12 February 2027 and payment is due by 21 March 2027. Lodge between 13 February and 12 March 2027 and payment is due by 21 April 2027. Lodge from 13 March 2027 and payment is due by 5 June 2027.
When are company and super fund returns due?
For standard 30 June balancers on an agent program, the ATO company and super fund page sets these 2026 return dates:
- 31 October 2026: entities with prior-year returns outstanding at 30 June 2026, or that were prosecuted for non-lodgment (payment 1 December 2026).
- 1 December 2026: companies that are not full self-assessment taxpayers.
- 31 January 2027: large and medium taxpayers whose latest return was taxable, with payment due 1 December 2026.
- 28 February 2027: large and medium taxpayers whose latest return was non-taxable, new registrant large and medium taxpayers, and new registrant SMSFs.
- 31 March 2027: entities with total income above $2 million in 2024-25, unless due earlier.
- 15 May 2027: all remaining companies and super funds that are tax agent clients.
Older articles quote 15 January for large and medium companies. The current program lists 31 January 2027, so check your own date with your agent.
When are BAS due in 2026-27?
Quarterly activity statements are due on the 28th day of the month after the quarter ends, except quarter 2, which is due on 28 February. Registered agents lodging electronically get extra time for most quarters, per the ATO activity statement due dates.
| Quarter | Standard due date | Agent electronic lodgment |
|---|---|---|
| Q1 (Jul-Sep 2026) | 28 October 2026 | 25 November 2026 |
| Q2 (Oct-Dec 2026) | 28 February 2027 | 28 February 2027 (no extension) |
| Q3 (Jan-Mar 2027) | 28 April 2027 | 26 May 2027 |
| Q4 (Apr-Jun 2027) | 28 July 2027 | 25 August 2027 |
Monthly activity statements are due on the 21st of the following month. Our BAS lodgement dates page and activity statement guide go into more detail. The full monthly list is on the ATO due dates by month page.
Worked example: what an agent adds for Mia
Mia is a sole trader who lodges quarterly BAS. She has no overdue returns and her latest return showed tax under $20,000.
Lodging herself, her 2025-26 return is due 31 October 2026 (lodgeable on 2 November 2026). If she joins an agent’s list by 31 October 2026, her date becomes 15 May 2027. From 31 October 2026 to 15 May 2027 is 196 extra days.
Her Q1 2026-27 BAS is due 28 October 2026 if she lodges it herself. Lodged electronically by her agent, it is due 25 November 2026 – 28 extra days. Q3 moves from 28 April to 26 May 2027, another 28 days.
If Mia also had a 2024-25 return still outstanding at 30 June 2026, her 2025-26 return would be due 31 October 2026 regardless of the agent.
What happens if I miss a due date?
The ATO can apply a failure to lodge on time penalty: one penalty unit for each 28 days late, up to five units for individuals and small businesses. A penalty unit is $364 on or after 1 July 2026, per the ATO penalty units page. It is generally not applied where the return results in a refund or nil amount.
Our guide to overdue tax return penalties and our earlier article on penalties for late tax returns explain the costs and how to request remission.
Rule of thumb: Join an agent’s list by 31 October, not the next business day. Miss it and you lose the program date for this year’s return.
Common mistakes with tax due dates
- Waiting until 31 October to call an agent: in 2026 it is a Saturday, so leave time for the agent to add you.
- Assuming 15 May applies to everyone: overdue prior years or a large tax bill bring the date forward.
- Confusing lodgment and payment dates: self-lodgers who owe tax pay by 21 November.
- Using old company dates: large and medium taxable companies are now listed for 31 January 2027.
- Forgetting quarter 2 BAS: it is due 28 February with no agent extension.
FAQ about tax return due dates
When is my 2025-26 tax return due if I lodge it myself?
The standard date is 31 October 2026. Because that is a Saturday, the ATO weekend rule lets you lodge on the next business day, Monday 2 November 2026. If the return shows tax to pay, payment is due by 21 November, and the same weekend rule applies to that date. Lodging earlier is still the safer option.
Can a tax agent still get me an extension?
Only if the agent adds you to their client list by 31 October 2026. The ATO has confirmed agents must do this by 31 October even though it falls on a weekend this year. Most individuals on an agent program then have until 15 May 2027, with a 5 June 2027 concession where any payment is also made by that date.
Why might my agent give me an earlier due date?
The ATO sets earlier dates for some clients. Individuals and trusts with prior-year returns outstanding at 30 June 2026 are due 31 October 2026. Those whose latest return showed a tax liability of $20,000 or more are due 31 March 2027. Your agent can see your assigned date in their systems.
When are quarterly BAS due in 2026-27?
Self-lodgers lodge and pay by 28 October 2026, 28 February 2027, 28 April 2027 and 28 July 2027. Registered agents lodging electronically get later dates for most quarters: 25 November 2026 for quarter 1, 26 May 2027 for quarter 3 and 25 August 2027 for quarter 4. Quarter 2 stays at 28 February.
What happens if I miss my due date?
The ATO can apply a failure to lodge penalty of one penalty unit for each 28 days late, up to five units for individuals and small businesses. A penalty unit is $364 on or after 1 July 2026. Interest also applies to tax paid late. The penalty is generally not applied if the return results in a refund or nil amount.
Talk to specialist before it costs you
15-minute discovery call. No obligation, no jargon.
Talk to a registered tax agent
Nanak Accountants can add you to our lodgment program, confirm your assigned dates and keep your BAS on schedule. Call 1300 626 258, book a free 15 minute consultation or visit our website. If you are choosing an agent, read our guide to finding a registered tax agent.
This article is general information only and is not personal tax or legal advice. Figures and rules were checked against the ATO registered agent lodgment program, activity statement, preparing your tax return and penalty pages on 7 October 2026. Rates and thresholds change, so confirm the current position before acting.
