The deadline
If you prepare and lodge your own tax return, the ATO’s due date for the 2025–26 year is Friday 31 October 2026. That applies to individuals, sole traders and most trusts.
What it costs to miss it
The failure-to-lodge penalty is now $364 per 28-day period (or part of one) that a return is overdue, up to a maximum of five periods — $1,820 for a small entity. Larger entities are charged multiples of that. If you owe tax, the ATO also applies interest on the shortfall, and since 1 July 2025 that interest is no longer tax deductible.
The simple way to get more time
Clients of a registered tax agent are on a different lodgement program. If you are on our client list before 31 October, most of our clients receive a due date extending well into 2027 (typically 15 May). You don’t have to have your paperwork ready by 31 October — you just need to have engaged us.
Two caveats: the extended date is set by the ATO and depends on your lodgement history, and if you have earlier years outstanding you may be given an earlier date. We’ll confirm exactly where you stand on our first call.
Behind on a previous year?
Lodge it as soon as you can. Penalties are calculated in 28-day blocks, so every block you avoid saves money, and the ATO will generally remit penalties where there is a good reason and the return is lodged voluntarily. We deal with the ATO on your behalf.
Get on the list
Book a 10-minute call, or leave your details and we’ll call you back the same business day with a fixed fee and a short list of what to send us.
Trinity Partners Pty Ltd is a registered tax agent. Penalty figures are the ATO’s rates from 1 July 2026.
