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About the lodgment program

Why we provide the lodgment program for registered agents and what you need to know about due dates.

Last updated 1 July 2025

Why we provide the lodgment program

Registered agents play an important role in helping taxpayers meet their tax and superannuation lodgment obligations.

We provide a lodgment program of concessional lodgment due dates to help you manage your workload.

This allows you to progressively lodge your clients' obligations over the 12-month period ending 30 June 2026.

Lodgment and payment due dates

Lodgment and payment due dates may change if your clients' circumstances change – for example, when we process a prior year amendment.

It's important to regularly check your clients' lodgment due dates using Online services for agents or the practitioner lodgment service.

You should also know how to ensure clients are covered by your lodgment program.

When a due date falls on a weekend or public holiday, you can lodge or pay on the next business day.

The payment due date for a tax return is determined by:

  • client type
  • lodgment due date
  • when the return is lodged.

The list of lodgment program due dates on this website is not comprehensive – it is a guide only. Unless otherwise stated, the due dates provided are for 30 June balancers.

QC105109