Lodge overdue prior year returns
All taxpayers operating on a standard year with one or more prior year tax returns overdue as at 30 June 2025 must lodge their 2025 tax return by 31 October 2025.
If you lodge your clients' overdue prior year tax returns by 31 October, their 2025 tax return will receive your lodgment program due date.
It can take up to 3 weeks for due dates to update on our systems after you've lodged overdue tax returns. You don’t need to request lodgment deferrals in the meantime.
Find out how Taxpayers with overdue tax returns can affect due dates.
Add new clients to your client list
You need to add new income tax clients to your client list by 31 October to ensure they receive your lodgment program due dates.
If you accept a new client after 31 October, their 2025 tax return may not be covered by your lodgment program, and you may need to lodge earlier.
You can add clients to your client list using Online services for agents or the practitioner lodgment service.
Remember, some new clients may need to nominate you in Online services for business before you can add them to your client list.
See Client-to-agent linking to help you with the process.
Find out why it's important to review your client list regularly.
New clients with overdue returns
If you have a new client with overdue returns and need time to bring their lodgments up to date, a new or re-engaged client lodgment deferral may help.
From the date of request, it will provide you with a 6 week (42 days):
- lodgment only deferral for their income tax return
- suspension of compliance action for their overdue prior year returns.
To request this type of deferral, select New or re-engaged client as the deferral reason when using the lodgment deferral function in Online services for agents.
These requests are processed within 48 hours.
For more information and an example, see How lodgment deferrals work.