Your clients' lodgment due dates can vary depending on factors such as:
- when you added them to your client list
- the entity type
- whether:
- they are new registrants
- they have overdue prior year returns
- their last return was taxable or non-taxable.
See the following most common income tax return due dates and which clients they generally apply to.
31 October
This due date applies to entities:
- with overdue prior year returns
- added to your client list after 31 October
- we've advised of this due date, for example if:
- they've been prosecuted for non-lodgment
- a new registrant self-managed superannuation fund (SMSF) was reviewed at registration.
Important reminder: You must lodge your clients' overdue prior year returns and add new clients to your client list by 31 October 2026, not the next business day. This will ensure they receive your lodgment program due date for their 2026 tax return.
31 January
This due date applies to:
- taxable large and medium entities (except individuals) as per their latest year lodged
- the taxable head company of a consolidated group (including a new registrant), with a member who has been deemed a medium or large entity in the latest year lodged.
28 February
This due date applies to:
- non-taxable large and medium entities (except individuals) as per their latest year lodged
- new registrant large and medium entities (except individuals)
- the non-taxable head company of a consolidated group (including a new registrant), with a member who has been deemed a large or medium entity in the latest year lodged
- any member of a consolidated group that exited the group during the year of income
- the large or medium new registrant non-taxable head company of a consolidated group
- new registrant SMSFs.
31 March
Excluding large and medium taxpayers, this due date applies to:
- individuals and trusts whose latest return resulted in a tax liability of $20,000 or more
- companies and super funds with total income over $2 million in the latest year lodged
- the head company of a consolidated group with a member who had a total income over $2 million in the latest year lodged.
15 May
This due date applies to all entities that do not have to lodge earlier and are not eligible for the 5 June concession.
Check your clients' due dates
Lodgment due dates may change if your clients' circumstances change. We recommend you regularly check your clients' lodgment due dates using Online services for agents or the practitioner lodgment service.
For more information about due dates, see the Registered agent lodgment program.