Guide · Updated 17 August 2026
The compliance calendar, in one place
Every date that carries a penalty, what shifts when you lodge through a registered agent, and what to do when you can't pay on time.
When are Australian tax returns and BAS due?
Individual returns are due 31 October if you self-lodge. Engage a registered tax agent before that date and your due date moves under the agent lodgement program — often to 15 May the following year. Quarterly BAS is due 28 October, 28 February, 28 April and 28 July, with roughly four extra weeks through an agent (except the December quarter). Superannuation guarantee is due 28 October, 28 January, 28 April and 28 July — and unlike most obligations, late super is not deductible and cannot be extended by an agent. STP finalisation is due 14 July; TPAR by 28 August.
- Individuals: 31 October, or up to 15 May via an agent
- BAS: 28 Oct / 28 Feb / 28 Apr / 28 Jul
- Super: same quarterly dates, no agent extension
- STP finalisation 14 July · TPAR 28 August
Income tax returns
| Taxpayer | Self-lodged | Via registered agent |
|---|---|---|
| Individuals and sole traders | 31 October | Generally 15 May following year |
| Small companies and trusts | 31 October | Generally 15 May following year |
| Larger or non-taxable entities | 31 October | Varies — 31 January to 15 May |
| SMSF annual return | 31 October | Generally 15 May following year |
Two conditions matter. You must be on an agent's client list before 31 October to access the extension — engaging one in March doesn't retrospectively fix a missed October date. And the concession generally applies only while your prior-year returns are up to date; a history of late lodgement can pull your due date forward or remove the concession.
Activity statements
| Period | Self-lodged | Via agent (approx.) |
|---|---|---|
| Q1 — Jul to Sep | 28 October | 25 November |
| Q2 — Oct to Dec | 28 February | 28 February (already extended) |
| Q3 — Jan to Mar | 28 April | 26 May |
| Q4 — Apr to Jun | 28 July | 25 August |
| Monthly BAS/IAS | 21st of following month | 21st of following month |
PAYG instalments generally follow the same quarterly cycle. If your income has fallen, instalments can be varied down rather than overpaid and reclaimed a year later — but varying too low attracts penalties, so it needs a supportable estimate.
Superannuation guarantee — the one with no extension
SG contributions must reach the fund by 28 October, 28 January, 28 April and 28 July. Miss the date by a day and you owe the superannuation guarantee charge: the shortfall, nominal interest, an administration fee — and none of it is deductible. Agent concessions don't apply. Allow several business days for clearing house processing, and diarise a week early.
Annual reporting
| Obligation | Due |
|---|---|
| STP finalisation declaration | 14 July |
| Taxable payments annual report (TPAR) | 28 August |
| FBT return (self-lodged) | 21 May |
| Trust distribution resolutions | Before 30 June |
| ASIC company annual review | Anniversary of registration |
Trust resolutions deserve emphasis: if distributions aren't resolved before 30 June, the trustee can be assessed at the top marginal rate, or default beneficiaries in the deed take the income — with the tax bill attached. It's a calendar item, and missing it is expensive and entirely avoidable.
If you can't pay
Lodge anyway. Lodgement and payment are separate obligations, and lodging on time avoids failure-to-lodge penalties even when the money isn't there. Then arrange payment: 12–24 month arrangements are commonly accepted where lodgements are current. Note that from income years starting 1 July 2025, the general interest charge is no longer deductible — which makes paying ATO debt down ahead of other credit more attractive than it used to be. Our ATO tax debt page covers the mechanics.
Frequently asked questions
Does engaging a tax agent really extend my deadline?
Yes — under the agent lodgement program, provided you're on the agent's client list before 31 October and your prior returns are up to date. For most individuals and small businesses the deferred date is 15 May the following year, which is nearly seven extra months.
What if I engage an agent after 31 October?
Your return is already late and failure-to-lodge penalties may apply, but lodging promptly limits them and remission can be requested. The extension is available for the following year once you're on the client list in time.
When is the December BAS due?
28 February, for both self-lodgers and agent-lodged clients — the December quarter already carries an extended date because of the holiday period, so there's no additional agent concession.
Is super due on the 28th or does it just need to be paid by then?
It must be received by the fund by the 28th, not merely paid. Clearing houses take days to process. Payments arriving on the 29th are late, with the full non-deductible SG charge consequence.
What are the penalties for lodging late?
Failure-to-lodge penalties accrue in units for each 28-day period a document is late, per document, up to a cap — multiplied for larger entities. The general interest charge applies to unpaid amounts. Both can be remitted where there's a reasonable explanation, particularly on voluntary disclosure.
On this page
Talk it through
General guidance only — your circumstances change the answer. A free 15-minute call is usually enough to tell you where you stand.
Book a free consultationKeep reading
More guides.
Work from home deductions: fixed rate or actual cost?
The two methods, what each one actually covers, the records the ATO now insists on, and how to work out which gives you more.
Learn more →Rental property deductions, line by line
What's deductible while a property is genuinely available for rent, what's capital, and where the ATO finds most errors in investor returns.
Learn more →Vehicle claims: log book or cents per kilometre?
Which trips count, the two methods and what each is worth, and why twelve weeks of records can be worth thousands.
Learn more →Ready when you are
Want this applied to your situation?
Free 15-minute consultation with a CPA-qualified, TPB-registered accountant. Mon–Fri 9am–5pm AEST.