Know Your 2026 ATO Lodgement Due Dates

Lodgement and payment due dates can vary depending on whether you lodge directly with the ATO or use a BAS or tax agent. When your obligations are lodged by a registered agent, you may be eligible for extended due dates under the ATO’s BAS Agent Lodgement Program. This can apply to BAS, IAS and some other ATO obligations, although not all due dates change some remain the same regardless of who lodges.

The table below outlines the standard due dates and the extended agent due dates for BAS, IAS, Superannuation, TPAR and STP so you can clearly see what applies to your situation.

Please note that superannuation reporting and payment requirements will change with the introduction of Payday Super from 1 July 2026. This will significantly alter how and when super is paid. For more detail on this upcoming change, see the post on Payday Super.

If you’re unable to lodge by the due date, it’s important to act early. If you lodge yourself, you can contact the ATO directly to discuss your circumstances. If you work with a BAS or tax agent, speak with them as soon as possible they may be able to request a lodgement deferral on your behalf. Deferral requests must be supported by valid and detailed reasons, and approval is at the discretion of the ATO, meaning requests can be declined.

Staying aware of your due dates and seeking help early can make a big difference in avoiding penalties and unnecessary stress.