ATO Date Calculator
ATO Deadline Calculator
Key ATO Deadlines for 2026
| Obligation | Due Date | Who |
|---|---|---|
| Individual Tax Return (self-lodged) | 31 October | Individuals not using a tax agent |
| Tax Agent Lodgement | 15 May (following year) | Individuals using a registered tax agent |
| Monthly BAS | 21st of following month | Businesses with GST turnover of $20M or more |
| Quarterly BAS (Q1: Jul–Sep) | 28 October | Most small businesses |
| Quarterly BAS (Q2: Oct–Dec) | 28 February | Most small businesses |
| Quarterly BAS (Q3: Jan–Mar) | 28 April | Most small businesses |
| Quarterly BAS (Q4: Apr–Jun) | 28 July | Most small businesses |
| Super Guarantee | Received by the fund within 7 business days after payday (from 1 July 2026) | Employers |
| FBT Return | 21 May | Employers with FBT liability |
Understanding ATO Lodgement Rules
- Weekend/public holiday rule — If a due date falls on a weekend or public holiday, the lodgement date moves to the next business day
- Tax agent extensions — Using a registered tax agent gives you extended lodgement deadlines, but only if you were registered with them before 31 October
- Late lodgement penalty — The ATO may charge a Failure to Lodge (FTL) penalty of $364 per 28-day period (up to 5 periods, max $1,820 for individuals)
- Interest on late payments — The General Interest Charge (GIC) accrues daily on outstanding amounts
BAS Reporting Methods
The ATO offers several BAS reporting methods depending on your business size and structure:
- Monthly — Required for businesses with GST turnover of $20 million or more
- Quarterly — Most common for small businesses. Four quarters aligned to the financial year
- Annual — Available for businesses with GST turnover under $75,000 (or $150,000 for non-profits)
External Resources
- MYOB — Australian accounting software with payroll date tools
- Xero Australia — Cloud accounting with Australian payroll and compliance
- Canstar — Australian financial comparison and planning tools
- Fair Work Ombudsman — Australian employment law, notice periods, and leave entitlements
Frequently Asked Questions
When is my tax return due in Australia?
If you lodge your own tax return, it is due by 31 October each year. If you use a registered tax agent, the deadline is extended to 15 May the following year (provided you registered with them before 31 October).
What happens if I miss an ATO deadline?
The ATO may charge a Failure to Lodge penalty of $364 per 28-day period (up to $1,820 for individuals). Outstanding tax debts also accrue the General Interest Charge (GIC) daily.
When is my BAS due?
Quarterly BAS is due on the 28th of the month following the end of the quarter, except the October–December quarter, which is due on 28 February. Use the calculator above to find your exact due date based on your BAS period.
Can I get an extension on my ATO deadline?
Yes, you can request an extension through your myGov account or by calling the ATO. Extensions are considered on a case-by-case basis. Using a registered tax agent automatically extends most deadlines.