Tax Return Deadlines for Individuals

For an individual (the “Taxpayer”), tax return deadline depends on whether they engage a tax agent service or lodge their own tax return.

If the taxpayer lodge their own tax return, the due date is 31 October. However, if the taxpayer engages with registered tax agent and being on appointed them prior to 31 October, the taxpayer will move up their due date to 15 May the following year. However, if the taxpayer has an overdue tax return in the prior year, the due date for the current financial year will be remained on 31 October.

In some cases, there is a short grace period until 5 June, but this only applies if the taxpayer that meets certain conditions. However, payment must be made by 5 June as well.

Table 1: Key Lodgment & Payment Dates

Situation	Lodgment Due Date	Payment Due Date
Self-lodged (no tax agent)	31 October	21 days after the lodgment due date or notice assessment being issued
Using tax agent (standard)	15 May	Depends on lodgment timing (see the table below)
Tax agent – concession	5 June	Must pay by 5 June

Table 2: If Your Due Date is 15 May (and you engages in tax agent services)

When You Lodge	Payment Due Date
On or before 12 February	21 March
13 February to 12 March	21 April
After 13 March	5 June

In conclusion:

• The taxpayer must be added into the tax agent ATO portal database before 31 October and all priors tax returns has been lodged to qualify for a new extended due date of 15 May; and

• The payment due date will depend on the time when the taxpayer lodge the tax return as per table 2.

Reference:

ATO website - Due dates for tax returns by client type (Individual and Trusts)