When are my clients returns due?

Income Tax Return Due Dates — 2025–26

As tax agents, we operate under the ATO's registered agent lodgment program, which gives our clients more time to lodge than if they were doing it themselves. The dates you need to work to depend on the type of entity and their lodgment history — it's not one size fits all. Use the table below as your reference, and if you're ever unsure about a specific client's due date, check their listing in Online Services for Agents (OSfA) as this will always show you the correct date.

Self-lodgers and clients with overdue prior year returns

If a client is self-lodging — meaning they're not on your client list as a tax agent — their due date is 31 October, full stop, regardless of entity type. The same applies if a client has one or more prior year returns that were outstanding as at 30 June 2025. It doesn't matter if it's just one year outstanding or five — the moment there's an overdue return on record, the current year return is pulled forward to 31 October as well. This is one of the most common surprises when taking on new clients, so always check their lodgment history in OSfA before assuming they have more time.

New entities

Newly registered companies, SMSFs and trusts have a 28 February due date in their first year as a tax agent client, provided their lodgment history is otherwise clear. 

Have a question about deferrals? Check out this article.

Individuals

Partnerships

Trusts

Companies

SMSFs