Key ATO Lodgement Program Dates (2025–2026)
Income Tax Returns
| Date | Obligation |
|---|---|
| 1 July 2025 | Start lodging 2024–25 income tax returns |
| 31 October 2025 | Due date for self-lodged individual tax returns (not using a tax agent) |
| 31 January 2026 | Due date for large and medium trusts (taxable) |
| 28 February 2026 | Due date for large/medium trusts (non-taxable) and new registrant trusts |
| 31 March 2026 | Due date for individuals & trusts with tax liability ≥ $20,000 |
| 15 May 2026 | Final deadline for most tax returns lodged by a registered tax agent |
| 5 June 2026 | Concession deadline for returns originally due 15 May (if payment also made) |
Using a registered tax agent generally extends the deadline from 31 October to dates between March and May of the following year depending on client circumstances.
BAS / Activity Statement Key Dates
Quarterly BAS (2025–26)
| Quarter | Standard Due Date | Tax Agent Concession |
|---|---|---|
| Q1 (Jul–Sep 2025) | 28 October 2025 | 25 November 2025 |
| Q2 (Oct–Dec 2025) | 28 February 2026 | No extension |
| Q3 (Jan–Mar 2026) | 28 April 2026 | 26 May 2026 |
| Q4 (Apr–Jun 2026) | 28 July 2026 | 25 August 2026 |
Monthly BAS is typically due on the 21st of the following month.
Other Important Tax Agent Program Dates
| Date | Obligation |
|---|---|
| 21st of each month | Monthly BAS lodgement & payment |
| 1 December | Payment due for some companies/super funds whose returns were due 31 October |
| 31 March | Company returns for entities with income > $2M (unless due earlier) |
| 15 May | Final lodgement deadline for most clients in tax agent program |
Fringe Benefits Tax (FBT) Key Dates
- FBT Year: 1 April – 31 March.
- Lodgment & Payment Due Date: 21 May.
- Tax Agent Extension (Electronic): 25 June (must be on agent list by 21 May).
Payroll Tax Key Dates
- Monthly Returns: Due by the 7th of the following month (e.g., 7 June for May).
- Annual Reconciliation: Generally due by 21 July.
- Note: Payroll tax is managed at the state/territory level, so specific dates can vary slightly by jurisdiction (e.g., QRO, Revenue NSW).
If a due date falls on a weekend or public holiday, you can lodge or pay on the next business day.