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Tax agent lodgment program 2024–25

Find lodgment and payment due dates and details about the tax agent lodgment program.

Last updated 30 June 2024

About the lodgment program

Registered agents play an important role in helping taxpayers meet their tax and superannuation lodgment obligations.

To help you manage this workload, we provide a lodgment program of concessional lodgment due dates. This allows you to progressively lodge your clients' obligations over the 12-month period ending 30 June 2025.

Due dates

Lodgment and payment due dates may change if your clients' circumstances change – for example, when we process a prior year amendment.

It's important to regularly check your clients' due dates. You can check these using Online services for agents or the practitioner lodgment service.

When a due date falls on a Saturday, Sunday or public holiday, you can lodge or pay on the next business day.

The payment due date for a tax return is determined by client type, the lodgment due date and when the return is lodged.

 

 

Obligation type

Registered agent lodgment program due dates listed by obligation type (for tax returns, see Tax returns by client type).

Tax returns by client type

Registered agent lodgment program due dates for tax returns for the major client types.

Taxpayers with overdue tax returns

Find out how overdue prior year tax returns may affect your client's lodgment due date for a standard year.

Taxpayers with a lodgment prosecution

Earlier lodgment dates for any of your clients who were prosecuted.

Situations where we request earlier lodgment

When we can request lodgment of a document earlier than the lodgment program due dates.

Lodgment and payment dates on weekends or public holidays

When to lodge where a due date falls on a weekend or public holiday.

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