An Australian company that prepares and lodges its own tax return is generally due on 28 February following the end of the income year. If a prior-year return is still outstanding, however, the due date can move forward to 31 October.
Using a registered tax agent changes the dates again. In one important case — where the company was taxable in the previous year — the return is due on 31 January, while payment is due even earlier on 1 December.
This article contains general information only and isn’t personal tax advice. Confirm your company’s specific due dates with a registered tax agent or the ATO, since they depend on your entity’s lodgment history.
Key takeaways
- Self-lodging companies: 28 February is the standard due date, reverting to 31 October if a prior year return is outstanding.
- Lodging and paying can fall on different dates. A company taxable in the prior year, lodging through an agent, has payment due 1 December — before its 31 January lodgment date.
- Non-taxable and newly registered large or medium companies via an agent generally get 28 February, matching the self-lodgment date.
- Smaller companies on an agent’s program typically sit alongside individual and trust clients, with dates that can extend later in the year — confirm the specific date on your agent’s client listing.
- One outstanding prior year return removes the concessional dates and pulls the current year back to 31 October.
- A substituted accounting period changes the calendar entirely — generally the 15th day of the seventh month after your company’s own year end.
- Failure-to-lodge penalties accrue in 28-day blocks, so a late return should still be lodged as soon as possible rather than delayed further.
On this page
- The standard due date for self-lodging companies
- When the due date reverts to 31 October
- Company tax return due dates when using a tax agent
- Why payment can be due before lodgment
- Companies with a substituted accounting period
- Due dates at a glance
- What happens if the due date is missed
- Keeping track of your company’s actual date
- If your company is already behind
- Getting help
The standard due date for self-lodging companies
A company that prepares and lodges its own tax return — using SBR-enabled software, since a company return can’t be lodged directly in Online services for business — generally has a lodgment and payment due date of 28 February following the end of the income year.
That date generally applies if the company was taxable in its latest lodged return or is newly registered. That’s later than the 31 October deadline that generally applies to individuals and sole traders. Directors who are used to that personal deadline sometimes assume the same date applies to their company.
For example, a company with a 30 June year end preparing its 2025–26 return would generally have until 28 February 2027 to lodge and pay if it self-lodges and its prior returns are up to date.
When the due date reverts to 31 October
The 28 February date depends on the company’s lodgment history being clean. If any prior year return is outstanding as at 30 June, the due date reverts to 31 October — four months earlier than the standard date.
This is one of the more common ways a small company ends up behind. A single overlooked return can affect more than one year. It can make the next return due earlier as well, leaving the company with two overdue obligations instead of one.
Company tax return due dates when using a tax agent
Using a registered tax agent gives the company access to the agent lodgment program. Companies have different program rules from individuals and trusts.
| Company’s position | Lodgment due date | Payment due date |
|---|---|---|
| Taxable in the immediate prior year | 31 January | 1 December (before lodgment) |
| Non-taxable in the immediate prior year (large/medium) | 28 February | 28 February |
| Newly registered (large/medium) | 28 February | 28 February |
| Smaller companies not in the large/medium categories | Generally aligned with the broader agent program used for individual and trust clients | Set with the lodgment date |
The first row surprises a lot of directors. If the company was taxable last year, using an agent can mean an earlier deadline: 31 January for lodgment, with payment due on 1 December. Non-taxable and newly registered large or medium companies, by contrast, get 28 February through an agent, the same as self-lodging.
Smaller companies that aren’t in the large/medium categories generally sit within the broader agent program used for individual and trust clients. For those clients, dates can extend as late as 15 May. The exact date for a smaller company can change from year to year depending on its lodgment history. Your tax agent’s current client listing is therefore more reliable than a date remembered from last year.
To access an agent’s lodgment program, the company generally needs to be on the agent’s client list before its standard due date. Appointing an agent after that date has passed doesn’t retrospectively give the company an extension.
Why payment can be due before lodgment
Lodgment and payment don’t always fall on the same date. For some companies, payment is due first. Ordinarily you’d expect payment to follow lodgment — you lodge, the ATO issues an assessment, then you pay. For a company that was taxable in the immediate prior year and uses a registered agent, payment is actually due on 1 December, a full two months before the 31 January lodgment date.
In practice, the company may need to estimate its tax bill before the return is finalised, using the prior year and the current year’s expected result. Our cash flow forecasting guide covers how to plan for that kind of payment.
Companies with a substituted accounting period
A company approved to use a substituted accounting period — a financial year that doesn’t run 1 July to 30 June — follows a different calendar. The lodgment due date is generally set as the 15th day of the seventh month after the close of that company’s own accounting period. The standard dates above assume a 30 June year end.
If your company operates on a substituted period, the standard dates in this article do not apply. Check the due date for your company’s accounting period.
Due dates at a glance
| Scenario | Due date |
|---|---|
| Self-lodging, prior year clean | 28 February |
| Self-lodging, prior year return outstanding | 31 October |
| Agent-lodged, taxable prior year (lodgment) | 31 January |
| Agent-lodged, taxable prior year (payment) | 1 December |
| Agent-lodged, non-taxable/new registrant (large/medium) | 28 February |
| Substituted accounting period | 15th day of the 7th month after year end |
What happens if the due date is missed
A late lodgment can attract a failure-to-lodge penalty, calculated in penalty units for each 28-day period the return stays outstanding, and interest can apply separately to any amount paid late. Missing a due date also removes the company from a tax agent’s concessional program for the following year until the outstanding return is brought up to date. One missed deadline can therefore affect both the current return and the next year’s dates.
If the return is going to produce a bill the company can’t pay immediately, lodge on time and arrange a payment plan afterward. Failure to lodge and failure to pay are separate issues. Lodging the return also means the company can deal with any resulting debt separately, including discussing payment options with the ATO.
Keeping track of your company’s actual date
Because a company’s due date depends on the previous year’s outcome, its lodgment history and the agent program that applies to it, the same company can have a different due date from one year to the next without anything unusual happening. A company that was non-taxable last year and becomes taxable this year, for example, can move between tiers under the agent program.
Your registered tax agent’s current client listing is usually the best place to check the date for a given year. You can also check your entity’s position directly with the ATO. A date remembered from last year may no longer apply.
If your company is already behind
Start with the oldest outstanding return and work forward. An older outstanding return can pull the current year’s due date back to 31 October and remove access to an agent’s concessional dates. Clearing the oldest return first helps get the company back onto the normal timetable.
Returns generally can’t be prepared from an unreconciled file, so getting the bookkeeping current is usually the real first task, ahead of the lodgment itself. Our catch-up bookkeeping guide covers how to scope that work, and our business tax return checklist sets out what to gather once the records are current.
Getting help
The date for your company depends mainly on its lodgment history and its agent-program tier. If you’re behind, or unsure which date applies this year, our tax accountant and small business accounting pages explain how we handle company returns. Our guide to how to lodge a business tax return covers the available channels for every business structure.
Not sure which due date applies to your company?
We’ll confirm your due date, identify any outstanding returns and help get your company back on schedule.
Official resources
- Due dates for lodging and paying – income tax — ATO
- Income tax return — ATO
- Lodgment program due dates – companies and super funds — ATO
- Substituted accounting periods — ATO
- About the lodgment program — ATO
- Public register — Tax Practitioners Board
Frequently asked questions
What is the standard due date for a company tax return in Australia?
For a company preparing and lodging its own return, the standard due date is 28 February following the end of the income year. That date assumes the company's most recently lodged return resulted in it being treated as taxable, or the company is newly registered. If any prior year return is still outstanding as at 30 June, the due date reverts to 31 October instead — four months earlier than most self-lodging companies expect.
Is the payment due date the same as the lodgment due date for companies?
Not always. For a company that was taxable in the most recent year lodged and uses a registered tax agent, the lodgment due date is 31 January but the payment due date is 1 December — payment falls due before the return is even required to be lodged. For most other companies, lodgment and payment share the same date. Confirm both dates for your entity rather than assuming they line up.
Why does my company's due date keep moving each year?
Company due dates under the registered agent lodgment program are set partly by the outcome of the prior year's return — whether it resulted in a tax payable amount, whether the company was classified as taxable, and whether all earlier returns are up to date. A company that was non-taxable last year and taxable this year can find its concessional date changes as a result, which is one reason a tax agent's client listing is a more reliable reference than a rule remembered from a previous year.
What happens if my company misses its tax return due date?
A late lodgment can attract a failure-to-lodge penalty, calculated in penalty units for each 28-day period the return remains outstanding, and it also removes the company from any concessional lodgment program date for the following year until it's brought up to date. Interest can also apply to any amount paid late. Lodging as soon as possible, even after the due date has passed, limits how far the penalty accrues.
Do I need to lodge a company tax return if the company didn't trade during the year?
Generally yes. A company that remains registered typically has an ongoing lodgment obligation regardless of whether it traded, though the specific position depends on the company's circumstances and whether it has told the ATO it's non-lodging. Confirm the position for your entity rather than assuming a quiet year removes the requirement — an unexpected debt or penalty is the more common outcome of that assumption.
Can a registered tax agent get my company a later due date?
Often, yes, but not automatically for every company. Companies that were taxable in the immediate prior year and use an agent are actually brought forward to a 31 January lodgment date with payment due 1 December, which is earlier than the 28 February self-lodgment date. Non-taxable and newly registered large or medium companies typically get 28 February through an agent, matching the self-lodgment date. Smaller companies generally sit on the same broader program as individual and trust clients, which can extend later in the year. Ask your agent for your company's specific date rather than assuming a single rule covers every company.
Does a substituted accounting period change these due dates?
Yes. A company approved to use a substituted accounting period (a financial year that doesn't run 1 July to 30 June) generally has its lodgment due date set as the 15th day of the seventh month after the end of its own accounting period, rather than the standard dates that assume a 30 June year end. If your company uses a substituted accounting period, confirm the specific due date rather than applying the standard calendar.
What should I do if my company is already behind on its tax returns?
Start with the oldest outstanding return and work forward, because an outstanding earlier return is what pulls the current year's due date back to 31 October and removes access to an agent's concessional dates. Returns generally can't be prepared from an unreconciled file, so getting the bookkeeping current is usually the real first step, not the lodgment itself. Engaging a registered tax agent early gives the remaining years the best chance of being brought back into a manageable program.
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