If you lodge your tax return through a registered tax agent, you usually get much longer than the standard deadline. Self-lodgers must lodge by 31 October, but most individuals and trusts who use a tax agent have until 15 May the following year, and sometimes a little beyond. The catch is that you need to be on your agent’s client list before 31 October to get the extension, and it does not apply if you have prior-year returns outstanding. Larger tax bills and some companies have earlier dates. The dates below are the current ATO deadlines, but always confirm your own with your accountant, because it depends on your situation.
The key dates at a glance
| Situation | Return generally due |
|---|---|
| You lodge it yourself | 31 October |
| Through a tax agent, most individuals and trusts | 15 May the following year |
| Through an agent, with a prior-year return outstanding | 31 October |
| Through an agent, larger tax bills or certain companies | Earlier, often 31 March, or February to January |
These are the common dates. Your exact due date depends on your circumstances and your lodgment history, so treat the table as a guide and confirm with your agent.
The self-lodgment deadline: 31 October
If you prepare and lodge your own return through myTax, it is due by 31 October following the end of the financial year on 30 June. Miss it, and you are late from that date, with penalties possible. For a lot of people that is a tight window, which is one of the practical reasons to use a tax agent.
The tax agent extension: usually 15 May
The big advantage of lodging through a registered tax agent is the extended deadline. Most individuals and trusts on an agent’s books have until 15 May the following year to lodge, which is more than six extra months compared with self-lodging. This is not a loophole; it is part of the ATO’s registered agent lodgment program, which deliberately spreads returns across the year rather than bunching them all in October. Your accountant manages this for you, and you do not have to apply for it.
The catch: be on your agent’s books before 31 October
The extension is not automatic just because you eventually use an agent. To be covered by the agent lodgment program, you generally need to be on your accountant’s client list before 31 October. Leave it until November to engage an accountant, having not lodged, and you may already be late. So if you know you will use an accountant, the simple move is to get on their books before the October deadline, even if the return itself is not prepared until months later.
Why the extension is a real reason to use an agent
The extra time is one of the underrated benefits of using a tax agent. It gives you months of breathing room, time to gather documents properly, sort out a complex year, or simply avoid the October rush. It also lets an accountant plan the timing of your return, lodging sooner if you are due a refund, or later if you will owe money and want to hold the cash a little longer. For business owners juggling BAS and other obligations, that flexibility is genuinely useful.
When the extension does not apply
The extended deadline assumes you are up to date. It does not apply if you had one or more prior-year returns outstanding as at 30 June, in which case your current return is due by 31 October like a self-lodger. This is the ATO’s way of encouraging people to catch up. If you are behind, the priority is to bring your outstanding returns up to date, and an accountant can help you do that and get back onto the normal program.
Earlier dates for larger tax bills and companies
Not everyone gets to 15 May. Individuals and trusts with a large tax liability from the previous year, generally $20,000 or more, have an earlier date, often 31 March. Companies have their own set of dates: many are due 15 May, but larger companies and certain entities are due earlier, sometimes as early as 31 January or 28 February. Because business deadlines vary by type and size, it is worth confirming yours specifically. Our business advisers keep track of these dates for business clients.
Lodging is not the same as paying
A due date for lodging your return is not always the same as the date any tax is due to be paid. For individuals lodging through an agent, payment is often due around the same time as lodgment, but the two can differ, and interest can apply to unpaid tax. If you expect a bill, it is worth knowing your payment date as well as your lodgment date, and your accountant will tell you both.
What happens if you miss the deadline
Lodging late can trigger a failure to lodge penalty, charged for each period the return is overdue, and interest can apply to any tax owing. The ATO is often lenient for a first or occasional slip, especially if you are actually due a refund, but it is not something to rely on. If you have missed a date, lodge as soon as you can and talk to your accountant, who can sometimes arrange a deferral where there is a genuine reason. Our guide on how to lodge your tax return covers the practical steps.
