Missed the 31 October tax return date? What to do next

The usual deadline for lodging your own tax return is 31 October. If yours is still outstanding, the practical step is to get it lodged. This note sets out what the Australian Taxation Office (ATO) says about tax agents, late lodgment penalties and catching up, checked on 9 November 2026.

It is general information and does not assess your own position.

If you use a registered tax agent

Most registered tax agents have a special lodgment program and can lodge returns for their clients after the usual 31 October deadline. The due date for your return depends on your situation and on when you engaged the agent. The ATO says people using a tax agent for the first time, or changing to a different agent, should contact the agent before 31 October to be part of that program. [1]

So if you first contact an agent in November, do not assume a later date applies to you. Ask the agent which due date applies to your return.

What the late lodgment penalty is

The ATO may apply a failure to lodge on time penalty when a return is not lodged by its due date. For individuals, the base penalty is one penalty unit for each 28 days (or part of 28 days) the return is overdue, up to a maximum of 5 penalty units. [2]

A penalty unit is $364 for infringements on or after 1 July 2026; it was $330 from 7 November 2024 to 30 June 2026. [3] At $364, five units come to $1,820. Older articles on this website quote the amounts that applied in earlier years.

The ATO also says that it generally does not apply penalties in isolated cases of late lodgment, that it warns you by phone or in writing before applying one, and that it generally will not issue a penalty notice for a late tax return that results in a refund or a nil result. [2] These are the ATO's general statements, not a decision about your return.

Returns for earlier years

If you have not lodged a return for a prior income year, the ATO says it is important to get up to date as soon as possible, which may help you avoid interest accruing on any tax debt and late lodgment penalties. A registered tax agent can prepare and lodge prior year returns. [1]

If a penalty has already been applied

The ATO page on this penalty covers three points. [2]

• You can ask the ATO to remit all or part of the penalty. The ATO expects the outstanding documents to be lodged before you ask.
• The ATO lists serious illness, a disaster, or information you could not obtain from another party despite a genuine attempt among the circumstances where remission is likely; being on holiday, being busy with work or not receiving a reminder are among those where it is unlikely.
• A safe harbour applies if you gave a registered tax or BAS agent all the relevant information in time to lodge by the due date, and the agent's failure to lodge was not reckless or an intentional disregard of the law.

What to have ready

• Which income years are outstanding.
• Any letter or message you have received from the ATO about lodgment.
• Your income and deduction records for each year, and a note of anything that is missing.

To discuss an outstanding return, contact Newage Accounting. You can check a tax agent's registration on the TPB public register. [4]