OBLIGATION
SELF-LODGE
WITH AGENT
DETAIL
IF YOU MISS IT
FY26 individual return — lodgement
31 Oct 2026
Up to 15 May 2027
Annual income tax return for the year ended 30 June 2026. Tax agents have a tiered lodgement programme — most individual returns are due by 15 May the following year if engaged before 31 October.
Failure to Lodge penalty starts at $313 and accrues every 28 days for up to five months. Penalties for tax-agent clients pause once you've engaged us before 31 October.
Tax payable — payment due
21 Nov 2026
Per notice of assessment
If your return shows tax owing, the ATO sets a payment due date based on when you lodge. Self-lodgers usually have 21 November; agent-lodged returns get a date on the assessment notice.
General Interest Charge (currently around 11% p.a., compounded daily) accrues on the unpaid balance. Set up a payment plan via myGov before the due date to avoid it.
Sole trader BAS — Q4 FY26
28 Jul 2026
25 Aug 2026
Final BAS for the financial year, covering 1 April to 30 June 2026. Includes GST, PAYG withheld for any staff, and PAYG instalments.
Failure to Lodge penalties start at $313 plus the General Interest Charge on any GST or PAYG owing.
Private health insurance
30 Jun 2026
n/a
Hold appropriate hospital cover the whole financial year to avoid the Medicare Levy Surcharge if your income is over the threshold ($97,000 single / $194,000 family for FY26).
Surcharge of 1–1.5% of your taxable income applies for any days uninsured above the threshold. The MLS is calculated on full days, so a single uninsured day in a year-long high-income period costs the full MLS.
Super contribution — concessional cap
30 Jun 2026
n/a
Personal deductible super contributions must be received by your fund by 30 June 2026 to count for FY26. Cap is $30,000 (FY26), inclusive of employer SG. Carry-forward unused caps are available if your balance is under $500k.
Contributions received in July count for FY27. Excess concessional contributions are taxed at your marginal rate plus an interest charge.
FY27 individual return — lodgement
31 Oct 2027
Up to 15 May 2028
Annual income tax return for the year ending 30 June 2027. Tax-agent clients on the lodgement programme typically have until 15 May 2028 if engaged before 31 October 2027.
Failure to Lodge penalty starts at $313 and accrues every 28 days for up to five months. Engaging a tax agent before 31 October pauses the self-lodger schedule.
Sole trader BAS — Q1 FY27
28 Oct 2026
25 Nov 2026
First BAS of FY27, covering 1 July to 30 September 2026.
FTL penalty $313+ per 28-day period plus GIC on unpaid GST or PAYG.
Sole trader BAS — Q2 FY27
1 Mar 2027
1 Mar 2027
Covers 1 October to 31 December 2026. The standard 28 February falls on a Sunday in 2027 so the deadline shifts to Monday 1 March for everyone — the Christmas concession means there is no separate agent extension.
Same FTL penalty schedule and GIC on unpaid amounts.
Sole trader BAS — Q3 FY27
28 Apr 2027
26 May 2027
Covers 1 January to 31 March 2027.
Same FTL penalty schedule and GIC on unpaid amounts.
