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 2027.
Lodgment and payment due dates
Various factors can affect the lodgment due date you receive for a client, for example:
- when you added them to your client list
- the type of entity
- the income reported in their last return
- the tax liability from their last return
- whether
- they are new registrants
- they have overdue prior year returns
- their last return was taxable or non-taxable.
It's also important to remember that lodgment and payment due dates may change if your clients' circumstances change – for example, when we process a prior year amendment.
We recommend you 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 and your client can 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.