Every Australian tax deadline, and what it costs you to miss it
The income year runs 1 July to 30 June. Here is every date, the return or form it belongs to, who it applies to and the official ATO page that publishes it.
Income year runs
1 July to 30 June
Different from the calendar year
Dates on this page
14
All linked to the ATO
Lodge yourself by
31 October
15 May through a registered agent
Lodging your return
Your tax return is due if you lodge it yourself
31 October
Form Individual tax return (NAT 2541)
The main return with items 1 to 24, the supplementary section for business at item 15 and rent at item 21, and deductions D1 to D12.
Who: Everyone lodging their own return through myTax or on paper
If you are late: One penalty unit for each 28 days late, up to five units, and interest on any tax owing.
ATO how to lodge your tax returnLast day to get on a tax agent's books for the concession
31 October
Sign up with a registered tax agent by this date and their later lodgment programme date applies to you instead.
Who: Anyone who wants until 15 May rather than 31 October
If you are late: You lose the concession and the 31 October date stands, so late penalties start from 1 November.
ATO tax professionals due datesTax agent lodgment date for most individuals
15 May
Form Individual tax return (NAT 2541)
The concessional date under the tax agent lodgment programme, as long as you were on their books by 31 October.
Who: Anyone lodging through a registered tax agent
If you are late: Penalties run as if the original date applied, and the agent's own lodgment record suffers.
ATO tax professionals due dates
The income year
The income year starts and lodging opens
1 July
Form myTax in myGov
New thresholds, new rates and a clean slate for deductions. You can lodge from this date, though pre-filled bank, employer and health fund data usually lands in the last two weeks of July.
Who: Everyone
If you are late: Nothing to pay, but lodging before your pre-fill arrives is how figures get missed.
ATO lodge online with myTaxLast day for anything you want to claim this year
30 June
Form Notice of intent to claim a deduction (NAT 71121)
Deductible expenses must be paid and personal super contributions must be received by the fund by this date. The notice of intent has to be lodged with the fund before you lodge your return.
Who: Everyone, and especially anyone topping up super to reduce tax
If you are late: The deduction shifts to the following year, or is lost entirely if the contribution cap fills up.
ATO claiming personal super contributions
Business and BAS
Quarter 1 activity statement due
28 October
Form Business activity statement (BAS)
July to September GST, PAYG withholding and PAYG instalments. Lodging through the ATO online services usually gives a short extension.
Who: Anyone registered for GST or paying PAYG instalments
If you are late: Failure to lodge on time penalties, one unit for every 28 days late, plus interest on unpaid amounts.
ATO BAS due datesQuarter 2 activity statement due
28 February
Form Business activity statement (BAS)
October to December GST and PAYG. This quarter already includes the extra time over the holidays, so there is no further extension.
Who: Anyone registered for GST or paying PAYG instalments
If you are late: Failure to lodge on time penalties and interest on the unpaid amount.
ATO BAS due datesThe fringe benefits tax year ends
31 March
Form Fringe benefits tax return (NAT 1067)
Cars, entertainment and other benefits provided to employees are counted to this date. The return is due 21 May when you lodge it yourself.
Who: Employers providing benefits beyond salary and super
If you are late: Failure to lodge penalties and interest, and the ATO can raise a default assessment.
ATO fringe benefits taxMonthly activity statement due
21st of each month
Form Activity statement (BAS or IAS)
GST and PAYG withholding for the month just ended, for anyone who reports monthly rather than quarterly.
Who: Larger businesses and anyone who chose monthly reporting
If you are late: Failure to lodge on time penalties and interest on unpaid amounts.
ATO BAS due dates
Super and payroll
Your employer finalises your income statement
14 July
Form Single Touch Payroll income statement
Replaces the old payment summary. It shows your salary, tax withheld and reportable super, and it feeds item 1 label E of your return. Wait for it to say Tax ready.
Who: Anyone employed during the year
If you are late: Chase your employer. Lodging from a Not tax ready statement often means amending later.
ATO income statementsSuper guarantee for April to June must reach the fund
28 July
Employer super for the quarter has to be received by the fund, not just paid, by this date.
Who: Employers, including anyone paying themselves through a company
If you are late: The super guarantee charge, which is the shortfall plus interest and an administration fee, and it is not deductible.
ATO paying super contributions
Leaving or arriving
Your final return when you leave Australia
Within the year you leave
Form Individual tax return with item 18 and the residency question
You tell the ATO the date you stopped being a resident. Leaving can trigger a deemed sale of your investments unless you choose to keep them in the Australian net.
Who: Anyone moving overseas permanently
If you are late: The ATO can assess you as a resident for the whole year, taxing worldwide income.
ATO leaving AustraliaClaim back super as a departing temporary resident
After you leave for good
Form Departing Australia superannuation payment (DASP)
Temporary residents who have left and whose visa has ceased can claim their super, taxed at the DASP rate.
Who: Former temporary visa holders who have left Australia
If you are late: After six months the fund transfers the money to the ATO, and you have to claim it from them instead.
ATO departing Australia superannuation paymentGet a tax file number and check your residency
When you arrive
Form Tax file number application (individuals)
Without a TFN your employer withholds at the top rate. Your first return covers the part year from the date you became a resident.
Who: Anyone moving to Australia
If you are late: Tax withheld at 45 per cent plus the Medicare levy until the TFN reaches your employer.
ATO apply for a TFN
The forms, at a glance
Every named return or form on this page, with the date it is tied to.
| Form | What it does | When | Official page |
|---|---|---|---|
| myTax in myGov | New thresholds, new rates and a clean slate for deductions. You can lodge from this date, though pre-filled bank, employer and health fund data usually lands in the last two weeks of July. | 1 July | Open |
| Single Touch Payroll income statement | Replaces the old payment summary. It shows your salary, tax withheld and reportable super, and it feeds item 1 label E of your return. Wait for it to say Tax ready. | 14 July | Open |
| Business activity statement (BAS) | July to September GST, PAYG withholding and PAYG instalments. Lodging through the ATO online services usually gives a short extension. | 28 October | Open |
| Individual tax return (NAT 2541) | The main return with items 1 to 24, the supplementary section for business at item 15 and rent at item 21, and deductions D1 to D12. | 31 October | Open |
| Fringe benefits tax return (NAT 1067) | Cars, entertainment and other benefits provided to employees are counted to this date. The return is due 21 May when you lodge it yourself. | 31 March | Open |
| Notice of intent to claim a deduction (NAT 71121) | Deductible expenses must be paid and personal super contributions must be received by the fund by this date. The notice of intent has to be lodged with the fund before you lodge your return. | 30 June | Open |
| Activity statement (BAS or IAS) | GST and PAYG withholding for the month just ended, for anyone who reports monthly rather than quarterly. | 21st of each month | Open |
| Individual tax return with item 18 and the residency question | You tell the ATO the date you stopped being a resident. Leaving can trigger a deemed sale of your investments unless you choose to keep them in the Australian net. | Within the year you leave | Open |
| Departing Australia superannuation payment (DASP) | Temporary residents who have left and whose visa has ceased can claim their super, taxed at the DASP rate. | After you leave for good | Open |
| Tax file number application (individuals) | Without a TFN your employer withholds at the top rate. Your first return covers the part year from the date you became a resident. | When you arrive | Open |
Moving to or from Australia?
Leaving can trigger a deemed sale of your investments, and your final return carries the date you stopped being a resident. The moving country planner works out which forms and dates apply to your own move.