The 2025-26 tax year ended on 30 June 2026. Here are the key lodgement dates and what you need to know, based on the ATO lodgment program.
Key Lodgement Dates
| Who | Due Date |
|---|---|
| Self-lodging individuals and trusts | 31 October 2026 |
| Tax agent clients (registered on time) | Up to 15 May 2027 (varies by agent schedule) |
| Superannuation funds (including SMSFs) | 28 February 2027 (if lodged by tax agent) |
| Businesses (BAS quarterly) | 28 February 2027 for Q4 2025-26 |
What You Need to Lodge
Individuals must lodge an income tax return if they:
- Earned above the tax-free threshold ($18,200)
- Had tax withheld from their salary or wages
- Carried on a business (regardless of profit or loss)
- Received income from investments, property, or overseas
- Received certain government payments
Why Use a Registered Tax Agent?
Registered tax agents offer significant advantages:
- Extended deadline: Lodge after 31 October (up to 15 May 2027)
- Maximum deductions: They know what you can and cannot claim under ATO rules
- Audit protection: Higher level of review and ATO liaison
- Time savings: They handle the complexity so you do not have to
Common Mistakes to Avoid
- Claiming work-related expenses without records (receipts, diary entries)
- Not declaring all income (crypto, side jobs, sharing economy)
- Claiming home-to-work travel without meeting ATO requirements
- Using incorrect figures for work-from-home deductions
Source: ATO ??? Tax Time 2026