ATO Lodgement Dates 2025-26: A Complete Calendar of Key Tax Deadlines

Missing an ATO deadline costs money. Failure to lodge penalties may accumulate at $364 per 28-day period, and interest charges on unpaid tax compound daily. On the other hand, knowing your deadlines precisely, and understanding where extensions are available, can meaningfully improve your cash flow and reduce the pressure of tax time.

This guide covers every major ATO lodgement date for the 2025-26 financial year, across individual tax returns, business activity statements, superannuation, fringe benefits tax, and payroll reporting. It also explains where H&R Block clients access extended deadlines and what to do if you have already missed one.

Quick Reference: Key Dates at a Glance

Obligation	Standard Due Date	With H&R Block
Individual tax return (self-lodge)	31 October	Extended to 15 May
Individual tax return (via H&R Block)	15 May	Automatic on registration
BAS Q1 (Jul to Sep)	28 October	25 November
BAS Q2 (Oct to Dec)	28 February	28 February
BAS Q3 (Jan to Mar)	28 April	26 May
BAS Q4 (Apr to Jun)	28 July	25 August
Monthly BAS	21st of following month	No extension
Company tax return (small, via agent)	15 May	Applies to H&R Block business clients
Super Guarantee Q1 (Jul to Sep)	28 October	No extension available
Super Guarantee Q2 (Oct to Dec)	28 January	No extension available
Super Guarantee Q3 (Jan to Mar)	28 April	No extension available
Super Guarantee Q4 (Apr to Jun)	28 July	No extension available
FBT return (self-lodge)	21 May
FBT return (via tax agent)	25 June	Applies to H&R Block business clients
TPAR	28 August	No extension

Weekend and public holiday rule 
If any due date falls on a weekend or public holiday, the ATO moves the deadline to the next business day. Verify individual dates near public holidays before assuming the standard date applies.

Individual Tax Return Deadlines

For individuals, the most important date in the ATO calendar depends on one factor: whether you are lodging yourself or using a registered tax agent. While many 2026  individual tax returns lodged through a registered tax agent are generally due by 15 May 2027, this deadline applies under the ATO lodgement program and is subject to eligibility and compliance requirements. Some returns may have earlier due dates depending on circumstances such as prior lodgement history or outstanding obligations. In addition, the ATO provides a concession allowing certain 15 May individual, partnership, and trust returns to be lodged and paid by 5 June, provided payment is also made by this date.
 

Self-Lodgers: 31 October 2026

If you are lodging your own 2025-26 income tax return without a registered tax agent, the deadline is 31 October 2027. This applies whether you lodge through the ATO's online lodgement platform, by phone, or by paper. After this date, the Failure to Lodge penalty applies immediately.

The penalties for not lodging a tax return may apply if a return remains outstanding after the due date. The current penalty is $364 per 28-day period (or part thereof) that the return is overdue, up to a maximum of five penalty units for individuals and small entities, totalling $1,920. The penalty is applied to the individual taxpayer rather than an ATO account balance, and it does not reduce when the return is eventually lodged. However, it may be remitted by the ATO if there is a genuine reason for the delay and the taxpayer takes prompt action to address the outstanding lodgement.

H&R Block Clients: Extended Deadline to May 2027

Registering with a tax agent before 31 October unlocks access to the ATO's registered agent lodgement program. For most individual clients, this extends the lodgement deadline for the 2026 tax return to 15 May 2027, providing an additional six and a half months beyond the self-lodger deadline.

The extension is not automatic for all clients. The key conditions are:
 

• The individual must be registered on H&R Block's client list before 31 October 2026
• Any prior year returns must be lodged or the taxpayer must not have a history of non-compliance with the ATO
• Payment of any tax owing may still be due earlier than the lodgement deadline depending on the ATO's assessment

 
Registering with H&R Block does not mean you must lodge immediately. It means you are on H&R Block's lodgement program and protected from the October deadline. H&R Block then lodges your 2026  return by 15 May 2027.
 

What Happens If You Miss the Deadline?

Missing the 31 October deadline without a registered tax agent in place triggers the Failure to Lodge penalty. But late lodgement is far better than no lodgement. The penalty stops accumulating once the return is lodged, and the ATO generally treats voluntary late lodgement more favourably than returns it identifies through its own data-matching process.

Importantly, you can still receive a tax refund even if you lodge late. The refund is not forfeited because the deadline passed. However, any tax liability you owe does attract interest from the due date, and the penalty for late lodgement is separate from and in addition to any tax payable.

If you have missed multiple years, H&R Block can prepare and lodge prior year returns. The ATO generally responds to voluntary disclosure of outstanding returns positively, particularly when a registered tax agent is managing the process.

BAS Due Dates

Business Activity Statements are used to report and pay GST, PAYG withholding, and PAYG instalments to the ATO. The frequency of lodgement depends on your business turnover and the ATO's classification of your reporting obligations.

Quarterly BAS Deadlines

Most small businesses lodge BAS quarterly. The standard due dates and the extended dates available through H&R Block as your registered BAS agent are:
 

Quarter	Period	Standard Due Date	H&R Block Extension	Notes
Q1	Jul to Sep	28 October	25 November	Extension of 4 weeks
Q2	Oct to Dec	28 February	No extension	28 Feb applies to all
Q3	Jan to Mar	28 April	26 May	Extension of 4 weeks
Q4	Apr to Jun	28 July	25 August	Extension of 4 weeks

The Q2 BAS in February is the one quarter where no extension is available through a tax or BAS agent. Every quarterly lodger, regardless of whether they use an agent, must meet the 28 February 2027 deadline for the October to December period.

Each quarterly BAS covers GST collected on sales, GST credits on business purchases, PAYG withholding from employee wages, and, for businesses in the instalment system, PAYG income tax instalments. Late lodgement of a BAS may attract a failure-to-lodge penalty, which the ATO may apply at its discretion. For small entities, this is calculated at one penalty unit per 28-day period or part thereof, up to a maximum of five penalty units (currently $364 per penalty unit, up to $1,920).

Monthly BAS Deadlines

Businesses with a GST turnover of $20 million or more are required to lodge monthly BAS. Monthly reporters who have elected into monthly reporting also fall into this category. Monthly BAS is due on the 21st of the month following the reporting period. No tax agent extension applies to monthly BAS.
 

BAS Period	Standard Due Date	Notes
July	21 August
August	22 September
September	21 October
October	21 November	21 Nov 2026 falls on a Saturday, so due date in 2026 will be Nov 23
November	22 December
December	21 January
January	21 February	21 Feb 2027 falls on a Sunday, so due date in 2027 will be Feb 22
February	21 March	21 March 2027 falls on a Sunday, so due date in 2027 will be Mar 22
March	21 April
April	21 May
May	22 June
June	21 July

Tax Agent Extensions for BAS

Using H&R Block as your registered BAS agent provides the extended deadlines shown in the quarterly BAS table above. The extension applies to both lodgement and payment, meaning the payment due date shifts along with the lodgement deadline. This is a genuine cash flow advantage for businesses that need time to reconcile their books before meeting the deadline.

To access BAS agent extensions, your business must be listed on H&R Block's client list before the standard due date. The BAS agent concession applies only where eligibility requirements are met, including that the client is properly linked to the registered agent and that electronic lodgement requirements are satisfied. It is also important to note that extensions are not available after the standard deadline has passed. The applicable BAS agent extended due dates are Q1: 25 November 2026, Q3: 26 May 2027, and Q4: 25 August 2027, while Q2 BAS does not have an agent extension.

Business Income Tax Return Deadlines

Business tax return deadlines vary by entity type. The key deadlines for the 2026-27 year (covering the 2025-26 income year lodgements) are:
 

Entity Type	Standard Due Date	Tax Agent Due Date
Sole trader (individual return)	31 October 2025	15 May 2026 (via H&R Block)
Company (small, turnover under $2M)	28 February 2026	Tax agent due dates vary under the ATO registered agent lodgement program. Many eligible small entities may have later dates, often up to May
Company (medium/large)	15 January 2026	Varies by ATO classification
Trust (small discretionary)	31 October 2025	15 May 2026
Trust (medium/large)	15 January 2026	Varies by ATO classification
Partnership	31 October 2025	Tax agent due dates vary under the ATO registered agent lodgement program. Many eligible small entities may have later dates, often up to May

 
Sole traders file their business income through their individual tax return rather than a separate business return, so their deadline is the same as the individual deadline: 31 October if self-lodging, or 15 May via H&R Block.
 

Superannuation Guarantee Due Dates

From 1 July 2026, employers must pay superannuation guarantee contributions each payday (instead of quarterly). Super guarantee payments must be received by the employees’ super funds within 7 business days after paying employees, with enough information to allocate the payments to the employees' member accounts.The contributions must reach the fund by the due date, not merely be initiated or processed by the employer on that date. Contributions that arrive in the fund after the deadline attract the Superannuation Guarantee Charge, which carries an administration fee on top of the missed contribution. Super Guarantee Charges that relate to earnings prior to 1 July 2026 are not tax deductible.

For the Q4 2026  contribution, employers who want super to be deductible in the 2025-26 financial year must ensure the payment is received by the fund by 28 July 2026. Payments that clear in August may be deductible only in the 2026-27 return. Processing times vary between clearing houses and super funds, so lodging Q4 contributions a few days before 28 July is advisable.

For super contributions that related to earnings after 1 July 2027, to claim a tax deduction for the super contributions in the year they are made, the contributions must reach the super fund in the mandatory time frame.
 

Fringe Benefits Tax (FBT) Deadlines

The Fringe Benefits Tax year runs from 1 April to 31 March, which is a different cycle to the income tax year. FBT applies to non-cash benefits provided to employees or their associates, including company cars, employer-paid gym memberships, and entertainment.
 

FBT Obligation	Standard Due Date	Tax Agent Due Date
FBT return and payment (self-lodge)	21 May
FBT return and payment (via tax agent)	25 June	H&R Block Business Clients
FBT quarterly instalments (if applicable)	21 July, 21 October, 21 January, 21 April	Where annual FBT is $3,000 or more

 
The tax agent extension for FBT to 25 June is significant for businesses with complex benefit arrangements that require time to value accurately, such as those using the operating cost method for company cars.
 

PAYG Instalment Due Dates

PAYG instalments apply to businesses and investors who earn income that is not subject to PAYG withholding by an employer. The ATO assesses whether a taxpayer should be in the instalment system based on their prior year tax liability.

Quarterly PAYG instalment due dates align with the BAS calendar:
 

Quarter	Period	Standard Due Date	Notes
Q1	Jul to Sep	28 October	Can be varied on or before this date
Q2	Oct to Dec	28 February	No extension
Q3	Jan to Mar	28 April	Can be varied
Q4	Apr to Jun	28 July	Can be varied

 
If your income is expected to be materially different from the prior year, you can vary your PAYG instalment amount. A variation must be lodged on or before the instalment due date for that quarter. Underestimating by more than 15% of the actual liability results in interest charges, so variations should be based on a realistic income forecast.

Taxable Payments Annual Report (TPAR)

The Taxable Payments Annual Report (TPAR) must be lodged by businesses in certain industries that make payments to contractors, including building and construction, cleaning, courier services, road freight, information technology, and security services. The report requires businesses to disclose details of payments made to each contractor during the financial year, including the contractor's name, address, ABN, the total amount paid, and any GST included in those payments. The TPAR does not report GST withheld, as GST withholding obligations generally do not apply to contractor payments.
 

Obligation	Due Date	Notes
TPAR lodgement	28 August 2026	Annual, covers 2025-26 payments to contractors

 

Lodgement vs Payment: An Important Distinction

Lodgement and payment are two separate obligations with potentially different due dates, and confusing them is a common and costly mistake.

Lodgement is the act of submitting your tax return or BAS to the ATO. Payment is the act of paying any tax or GST amount you owe. For most individuals, if you are owed a refund, there is no payment date. But if you have a tax liability, the ATO may set a payment due date that is different from the lodgement date.

For BAS, the standard rule is that the payment due date and the lodgement due date are the same. Both are due on 28 October, 28 February, 28 April, and 28 July respectively. The tax agent extension moves both dates, meaning both lodgement and payment are extended when you use H&R Block as your registered BAS agent.

For income tax returns, the payment date for any liability may be set separately after the ATO issues the Notice of Assessment. In some cases, tax owing is due within 21 days of the assessment date, not on the original lodgement due date. This is relevant for H&R Block clients who access the extended lodgement deadline: payment timing depends on the assessment date, not just the lodgement date.
 

What Changes If a Date Falls on a Weekend or Public Holiday?

When an ATO due date falls on a Saturday, Sunday, or public holiday, the deadline moves to the next business day. This rule applies automatically and does not require any action from the taxpayer or their agent.

The rule applies to all state and territory public holidays as well as national public holidays. However, the ATO uses the business day in the location where the lodgement is due to be processed, which for most obligations is treated as nationally consistent.

The monthly BAS table above already incorporates this adjustment for 2025-26 where applicable.

Register with H&R Block before 31 October and get more time on every major deadline.

H&R Block's registered tax agents and BAS agents give you access to extended lodgement deadlines across individual returns, quarterly BAS, company returns, and FBT. One registration before 31 October 2025 protects you from the standard deadline on most of these obligations for the full 2025-26 year.

Find your nearest H&R Block office and book your appointment online today.

Why H&R Block Clients Get More Time

The ATO's registered agent lodgement program exists because registered tax agents manage lodgements for thousands of clients, making it logistically impossible to complete every return by 31 October. In recognition of this, the ATO grants registered agents an extended lodgement schedule that runs through to May and June for most obligations.

To be covered by an agent's extended schedule, a client must be on the agent's active client list before the standard due date. Clients who engage H&R Block after 31 October for a return that was due 31 October cannot retrospectively access the extension. This is why registering early matters.

The benefit is not merely extra time. It also provides planning flexibility, better prepared returns because income statements and investment data are more settled later in the year, and for clients with tax owing, the opportunity to manage cash flow across the extended period before payment is required.

H&R Block is a registered tax agent, and our consultants operate within H&R Block’s registered tax agent framework. Registering as an H&R Block client place you on our lodgement program and activates your access to extended deadlines automatically.