Every Australian Tax Return Due Dates You Need to Know (FY 2024–25)

If you are asking, "what is the due date for filing individual tax return," this guide provides clarity. Navigating the various tax lodgement deadlines—from the standard self-lodger date to the extended tax return deadline with a professional—is essential to avoid penalties. We clarify the ATO tax return due date for every personal tax scenario, helping you plan your lodgment and ensure compliance this financial year.

What is the due dates for filing individual tax return ?

I. The Standard Rule: The 31 October Deadline

For the majority of Australian individuals, the tax year ends on 30 June. This section details the fundamental deadline for submitting your return.

1. The Core Deadline for Self-Lodgers

The legal deadline for most individuals to lodge their individual tax return directly with the ATO (via myTax) is 31 October.

• Rule Applicability: This deadline applies strictly if you are not using a registered Tax Agent and the ATO requires you to lodge a return.

• The 'Why': The ATO needs this time to process returns, reconcile data, and issue assessments before the Christmas period, standardising the annual compliance cycle.

2. Immediate Penalty Risk

While the ATO often shows leniency for individuals who are due a refund and lodge late, the 31 October deadline is non-negotiable if your return results in a tax liability (you owe the ATO money). Missing this deadline can trigger an immediate Failure-to-Lodge (FTL) penalty.

Don't miss the deadline 31 october

FTL Calculation: The FTL penalty is calculated based on penalty units for every 28-day period (or part thereof) that the return is overdue, up to five such periods. While the amount per penalty unit changes, this serves as a strong deterrent for non-compliance, particularly when tax is owed. The penalty is generally only remitted if you can demonstrate a reasonable excuse for the delay.

3. Early Lodgment and Pre-Fill Data

The lodgment window officially opens on 1 July. While you can technically lodge early, it is highly recommended to wait until at least mid-August. This waiting period allows the ATO to receive and upload pre-fill data from your employers, banks, health funds, and government agencies. Lodging too early risks missing crucial income data, which may necessitate an amendment later on and potentially delay your refund.

II. Extended Lodgment Through a Registered Tax Agent

Using a registered Tax Agent is the most common way to secure a significant extension, effectively moving the individual tax return due date.

1. The Tax Agent Advantage (Extended Deadline)

Registered Tax Agents are enrolled in the ATO’s Lodgment Program, which provides staggered, later deadlines for their clients. This is the simplest and most effective way to secure an extended tax return deadline, often pushing the final submission date into the following May. This extension is a major incentive for individuals with complex returns or those who need more time to gather documents.

2. The Critical 31 October Registration Cut-Off

To qualify for the extension, you must be a client of a registered Tax Agent on or before the 31 October self-lodgment deadline.

• Procedure (The Linking): The Tax Agent must formally "link" your Tax File Number (TFN) to their client list with the ATO by the 31 October deadline. This process notifies the ATO that a professional is taking responsibility for your lodgment.

• Crucial Note: If the TFN is not linked by this critical date, the ATO still considers you a self-lodger, and the agent cannot apply the May extension, forcing you to meet the immediate 31 October deadline.

3. What is the due dates for filing individual tax return ?

While specific dates can vary, the Tax Agent program provides a series of staggered deadlines to ensure smooth processing:

Deadline Category	Typical Due Date	Client Profile
Registration Deadline	31 October	All new clients seeking an extension must be registered by this date.
First Stagger	Mid-January	Clients with straightforward tax affairs (e.g., salary/wages, small refund/liability).
Final Deadline	Mid-May	The latest possible date for the vast majority of agent-lodged returns, allowing maximum time for complex document gathering.

III. Specialised Deadlines and Exemptions

Certain circumstances require specific actions or deadlines that fall outside the standard rules.

ATO tax deadline exceptions

1. Non-Lodgment Advice (NLA)

If the ATO's records indicate you might be required to lodge a return, but your income is below the tax-free threshold or you meet other specific criteria for not lodging, you must submit a Non-Lodgment Advice (NLA).

NLA Due Date: The NLA must be submitted by 31 October. Failing to submit this advice can lead the ATO to treat you as if you failed to lodge a required return, resulting in a penalty notice.

2. Prior Year Returns (Overdue Lodgments)

If you have one or more outstanding tax returns from previous years (known as overdue lodgments), the ATO will likely issue a compliance notice.

• The Rule: The ATO tax return due date for all outstanding returns is generally set to be immediate or a very short notice period (e.g., 28 days) once the ATO notifies you. The 31 October deadline is irrelevant for prior year obligations.

• Action: Immediately engaging a Tax Agent is the best course of action. They can negotiate a revised, extended deadline for the catch-up filing on your behalf, often mitigating the risk of immediate penalties.

3. Non-Residents and Final Returns

For individuals who were not Australian residents for the full financial year or who are leaving Australia permanently, specific rules apply.

Final Returns: Individuals claiming their Departing Australia Superannuation Payment (DASP) often need to lodge a final tax return, which may be required to be lodged earlier than the standard 31 October date.

4. Deadline Acceleration due to Existing Debt

A critical rule often overlooked by self-preparers is that the ATO may restrict or accelerate your deadline if you have a history of non-compliance or significant outstanding tax debts.

• The Impact: This is the ATO’s mechanism for managing compliance risk. If the ATO has flagged your record for prior unpaid tax debts or non-lodgment issues, your Tax Agent will be restricted from accessing the final May deadline and instead given an accelerated deadline, sometimes reverting to 31 October or even earlier deadlines in the new year.

• Professional Intervention: This rule emphasises the need for a Tax Agent, who can proactively manage your file and communicate with the ATO to secure the most advantageous deadline based on your specific risk profile, mitigating the risk of immediate acceleration.

IV. Beyond Lodgment: Payment Deadlines

It is crucial to distinguish between the deadline to file personal tax return and the deadline to pay any resulting tax bill.

1. Lodgment vs. Payment Due Date

The Lodgment Due Date is when your completed form must be submitted. The Payment Due Date is when any resulting tax debt (liability) must be paid to the ATO. These dates are almost always separate.

2. Payment Deadline for Self-Lodgers

If you lodge your own return (self-lodge) between 1 July and 31 October, and your return results in a tax bill, the payment is due by 21 November.

Payment Rule Detail: If the ATO issues your Notice of Assessment (NOA) after 31 October, the payment deadline is extended to 21 days after the date the NOA is issued. This provides a necessary buffer for processing time.

3. Extended Payment Deadlines via Tax Agent

Lodging through a Tax Agent not only extends your submission date but often provides a significantly later payment due date, which is excellent for cash flow management. Depending on the agent's lodgment program schedule, the final payment date can often be extended well into the following year, providing you with more time to budget for the tax bill.

4. Consequences of Missed Deadlines: Penalties and GIC

• Missed Lodgment (FTL): Results in the Failure to Lodge (FTL) penalty. This is applied using penalty units and can accumulate quickly, applying for every 28-day period the return is overdue (up to five periods).

• Missed Payment (GIC): Results in the General Interest Charge (GIC). This is a high-rate, daily interest charge applied to your outstanding tax debt from the due date. GIC rates are reviewed quarterly and are designed to discourage non-payment, often running significantly higher than standard commercial interest rates.

Late tax returns and payments will result in ATO penalties

Mastering the Tax Lodgment Calendar

Understanding the true "due date for filing individual tax return" is vital. Whether you self-lodge by 31 October or utilise a Tax Agent for the extended deadline, timely action ensures compliance. Always check if your deadline has been accelerated due to prior debt, and remember the difference between lodgment and payment dates. Engage a registered Tax Agent before 31 October to secure your extension and expert advice.

Secure Your Extended Deadline Today

The self-lodgment deadline has passed. If you have not filed, you are now at risk of ATO penalties. Gordon Q.C Du & Associates can urgently assess your situation and, as a registered Tax Agent, manage your return under our extended lodgment program (May deadline). Led by Mr. Gordon with 20+ years expertise, we specialise in late and complex returns. Contact us immediately to discuss accessing the latest possible deadline and mitigating potential ATO action.