Lodging through a tax agent: how the later due dates work

If you lodge your own tax return, it is due on 31 October. If you are on a registered tax agent's client list by 31 October, your return can be due later under the ATO's lodgment program for agents – for 2026 tax returns (the year 1 July 2025 to 30 June 2026), usually 15 May 2027.

The extra time is not a loophole. The ATO spreads agents' lodgements across the year so it can process them steadily, and it sets each client's due date from their circumstances.

The main dates for 2026 tax returns

These are the ATO's registered agent lodgment program 2026–27 dates for individuals and trusts. Your agent sees the exact date for your account in the ATO's systems.

Large and medium trusts (over $10 million total income) have earlier dates of their own, and companies and super funds follow separate schedules. Your agent will tell you which applies.

Who misses out on the later dates

People who join an agent after 31 October. Once 31 October has passed, a new client's 2026 return is already overdue. An agent can still prepare and lodge it for you – it just needs to go in as soon as possible. If that is you, see our guide to what to do if you missed the 31 October deadline.

People with earlier returns outstanding. If any earlier-year return was still not lodged at 30 June 2026, the 2026 return was due on 31 October 2026, even through an agent. Getting the old years in is the first job.

People with a large tax bill last year. If your latest return showed $20,000 or more of tax payable, your due date is brought forward to 31 March 2027, not 15 May.

Lodging later does not mean paying later in every case

The due date to lodge and the due date to pay are separate. For returns due on 15 May 2027, the ATO staggers payment by when the return is processed:

• processed by 12 February 2027 – payment due 21 March 2027
• processed between 13 February and 12 March 2027 – payment due 21 April 2027
• processed after that – payment due 5 June 2027.

For the other lodgment dates, payment is generally due on the later of 21 days after the lodgment due date, or seven business days after you are taken to have received your notice of assessment.

If you are expecting a refund, there is no reason to wait for the later date. Lodge when your documents are ready and the refund comes sooner.

Common questions

Do I automatically get until May if I use a tax agent?

No. You must be on the agent's client list by 31 October, have no earlier returns outstanding at 30 June, and not have had $20,000 or more of tax payable on your latest return. Your agent can confirm your actual date.

I am a new client in November. Can I still lodge?

Yes. Your 2026 return is overdue, but an agent can still lodge it for you. You do not get the 15 May date for that year – but you will for next year's return, as long as you stay on the client list.

Does the 31 October cut-off apply every year?

The program is set by the ATO each year. In recent years, 31 October has been both the self-lodgement due date and the date to be on an agent's list. Check the new program when it is published.

What should I bring to my first appointment?

See our first appointment checklist – it is shorter than most people expect.

How we can help

As a registered tax agent, we add clients to our list, check the due date the ATO has set for you and lodge on time. See individual and sole trader tax returns and tax returns for businesses, companies and trusts, send us a question or call (02) 9386 0500.