What is the last day to file income tax returns?
In Australia, the standard due date for lodging an individual tax return is 31 October each year. If you use a registered tax agent, you may get an automatic extension — but the longer you wait, the more risk you carry.
Standard Due Dates by Taxpayer Type
The ATO sets different lodgement deadlines depending on your entity type:
- Individuals (employees, sole traders): 31 October
- Tax agents (Client Agent Lodgment Program): typically 15 May (extended, varies by agent)
- Companies: Generally 31 October, or four months after the company income year ends (e.g., 28 February for a 30 June balance date)
- Partnerships and trusts: 31 October (or 15 May for agent-lodged)
Note: if 31 October falls on a weekend or public holiday, the due date shifts to the next business day.
The Financial Year Cycle
Australia operates on a 1 July to 30 June financial year. Your 2025-26 tax return (for income earned from 1 July 2025 to 30 June 2026) is due by 31 October 2026. Employers must issue Income Statements by 14 July each year, giving you several months to compile your return before the October deadline.
Why the Deadline Matters
Missing the 31 October deadline means you lose access to certain offsets and deductions, and the ATO applies FTL penalties of up to $1,100 immediately for individuals. If you are expecting a refund, there is no financial penalty for lodging late — but you will not receive your refund until you actually lodge. If you have a tax debt, interest starts accruing from the original due date.
How to Prepare Before October
Do not leave it to the last minute. Before 31 October, gather:
- Your MyGov account linked to the ATO (check your Income Statement)
- Bank interest and dividend statements
- Records of work-related deductions (receipts, logbooks)
- Details of any shares sold (capital gains/losses)
- Health insurance statement (if applicable)
If you are using a tax agent, book your appointment by August at the latest — agents get booked out quickly as October approaches.
Tax Agent Extended Deadlines
Registered tax agents typically have CALP deadlines extending to 15 May or later. This is a privilege granted by the ATO — it does not mean you should wait. If your financial affairs are simple, lodge yourself well before October. If you have investments, business income, or complex deductions, see a tax agent early.
