Australian Tax Return Deadline for 2025–26: Self-Lodgers Have Until 2 November 2026, but Tax Agent Clients Must Sign Up by 31 October
According to the Australian Taxation Office (ATO), an Australian tax return you lodge yourself is due on 31 October, moving to the next business day when that date falls on a weekend, so the 2025–26 deadline is Monday 2 November 2026. If you want a registered tax agent to lodge for you, you must engage them by 31 October, and in 2026 that date does not move.
On 18 October 2026, 7NEWS reported that people preparing their own returns have until 11.59pm on Monday 2 November, while those using a registered tax agent may be able to lodge as late as around May 2027, provided they are on the agent’s books before 31 October. The report quoted Mark Chapman, tax communications director at tax services firm H&R Block, warning people not to confuse the two dates: the self-lodgment deadline moving to 2 November does not mean you can wait until then to register with an agent.
This guide uses this year’s deadline as a starting point and covers the questions foreigners with Australian income face every year: whether you need to lodge, whether to use myTax or a tax agent, how tax residency works, working holiday maker tax rates, what happens if you lodge late, and how to deal with your final year of tax and super when you leave Australia.
Key Points
- Who should pay attention: people working in Australia on a working holiday visa (subclass 417 or 462); new migrants and foreign employees lodging an Australian tax return for the first time; people who have left, or are about to leave, Australia and have not yet lodged for their last year.
- The Australian income year runs from 1 July to 30 June. Self-lodgers must lodge by 31 October, or the next business day if it falls on a weekend; tax agent clients must engage their agent by 31 October to get the agent’s later lodgment dates.
- Your rate depends on your tax status: working holiday makers pay 15% from the first dollar, Australian residents have a A$18,200 tax-free threshold, and foreign residents pay 30% from the first dollar.
- The failure to lodge penalty is A$364 per 28 days, capped at A$1,820, but the ATO generally warns first and does not usually penalise an isolated late return that results in a refund.
Australian Tax Return Deadlines and How to Lodge: myTax or a Registered Tax Agent
Key dates for 2025–26
The dates below are based on the ATO’s guidance for individuals and its notice to tax agents; 2 November follows from the ATO rule that a weekend deadline moves to the next business day:
| Item | Date | Notes |
|---|---|---|
| Income year | 1 July 2025 to 30 June 2026 | The year you are lodging for now |
| Lodging yourself (myTax or paper) | Monday 2 November 2026 | Normally 31 October; moved because it falls on a Saturday |
| Engaging a registered tax agent | By Saturday 31 October 2026 | Does not move; miss it and the agent’s lodgment program does not apply |
| Paying a tax bill from a self-lodged return | 21 November 2026 | If the assessment issues after 31 October, payment is due 21 days after it issues |
In a notice to tax agents on 3 September 2026, the ATO said that although 31 October falls on a weekend this year, agents must still add new clients to their client list by that date, not the next business day. Agents can generally lodge later than 31 October under their lodgment program; media reports say this may extend to around May 2027, but the actual date depends on the agent’s program and your circumstances, and the ATO can ask for a return to be lodged earlier.
Lodging yourself with myTax
myTax is the ATO’s online lodgment system. You need a myGov account linked to the ATO, or the ATO app; there is nothing to download, and you can lodge on a computer, phone or tablet. The ATO says most information from employers, banks, government agencies and health funds is pre-filled by late July, most returns are processed within 12 business days, and refunds generally arrive within 2 weeks.
Pre-filled does not mean complete. 7NEWS quoted Chapman as saying income from a second job, bank interest, dividends, capital gains or a side hustle can sometimes be missed, and the ATO also reminds people to check their details, add any additional income and then claim the deductions they are entitled to.
Using a registered tax agent
People with several income sources, overseas income or investments, or who arrived in or left Australia part-way through the year often consider a registered tax agent. Before engaging one, you can check they are registered on the Tax Practitioners Board (TPB) public register. The ATO’s penalty guidance also includes a safe harbour: if you gave your agent all the relevant information and their failure to lodge on time was not reckless or intentional, you are not liable for the failure to lodge penalty.
Australian Tax Return Rates by Status: Working Holiday Makers, Residents and Foreign Residents
How Australian tax residency is decided
Tax residency and immigration status are separate systems: you can be an Australian resident for tax purposes without being a citizen or permanent resident, and holding a visa does not make you a tax resident. According to the ATO’s Your tax residency guidance, you are a tax resident if you meet any one of these tests:
| Test | What it looks at |
|---|---|
| Resides test | The primary test: physical presence, purpose, family, work, assets and living arrangements consistent with making Australia your home |
| Domicile test | Your legal permanent home is in Australia, unless the ATO is satisfied your permanent place of abode is overseas |
| 183-day test | You are in Australia for more than half the income year, unless your usual place of abode is overseas and you have no intention of taking up residence |
| Commonwealth superannuation test | Only for certain Australian Government employees posted overseas |
Australian residents must declare all income earned in Australia and overseas. If you change from resident to foreign resident during the year, you still answer yes to the residency question, your tax-free threshold is pro-rated for the months you were a resident, and you do not pay the Medicare levy for the days you were a foreign resident.
Working holiday makers: mostly foreign residents, taxed from 15%
People on a 417 (Working Holiday) or 462 (Work and Holiday) visa are what the ATO calls working holiday makers (WHMs). The Commissioner’s longstanding view is that most WHMs are visitors who work to fund a holiday and are therefore foreign residents; if your purpose and behaviour change, for example by applying for a permanent visa, buying a home or taking a long-term lease, you may become a resident from that point. For most WHMs, residency does not change the tax rate; the exception is a WHM who is an Australian resident for tax purposes and comes from a country with a non-discrimination article (NDA) in its tax treaty with Australia.
The three 2025–26 rate scales side by side
All three scales below are taken from the ATO’s published 2025–26 rates on taxable income, in Australian dollars:
| Taxable income (A$) | Working holiday makers | Residents | Foreign residents |
|---|---|---|---|
| 0–18,200 | 15% | 0% | 30% |
| 18,201–45,000 | 15% | 16% | 30% |
| 45,001–135,000 | 30% | 30% | 30% |
| 135,001–190,000 | 37% | 37% | 37% |
| 190,001 and over | 45% | 45% | 45% |
| Medicare levy | — | Plus 2% | Not payable |
These are marginal rates: each rate applies only to the income within that band. If your employer is registered with the ATO as a WHM employer, it withholds 15% on the first A$45,000; an unregistered employer must withhold at foreign resident rates starting at 30%; and if you have not provided a Tax File Number (TFN), the employer must withhold 45%. From 2026–27, the resident rate in the second band falls from 16% to 15%, while WHM bands stay the same.
Do Working Holiday Makers Need to Lodge an Australian Tax Return?
The ATO says a WHM does not need to lodge a tax return, or a non-lodgment advice, if both of these apply: all income was salary or wages earned as a WHM, and taxable income for the year was less than A$45,001. But you need to lodge if you want to claim deductions. If your taxable income is above A$45,000, you had income other than wages, or an unregistered employer over-withheld, you will generally need to lodge.
Employers report your pay, tax withheld and super through Single Touch Payroll (STP), and you can see your year-to-date income statement in ATO online services through myGov to help decide whether you need to lodge.
Late Australian Tax Return Penalties: A$364 per 28 Days, Capped at A$1,820
Under the ATO’s failure to lodge on time penalty, an individual is charged one penalty unit for every 28 days (or part of 28 days) a return is overdue, up to five units. The Crimes (Amount of a Penalty Unit) Instrument 2026, made by the Attorney-General on 15 June 2026, sets a penalty unit at A$364 for offences committed on or after 1 July 2026. A 2025–26 return only becomes overdue after November 2026, so the penalty works out at A$364 per 28 days up to A$1,820, matching the figures reported by 7NEWS. The table below is based on the ATO’s failure to lodge on time penalty guidance:
| Situation | What the ATO does |
|---|---|
| Isolated late lodgment | Generally no penalty; your circumstances are considered |
| Before applying a penalty | Warns you by phone or in writing and issues a notice to lodge |
| Return results in a refund or nil | Generally no penalty notice, unless a penalty was applied before you lodged or you are a large withholder |
| Asking for remission | You can apply; being on holiday, busy at work, mildly ill or not receiving reminders is unlikely to be accepted |
| Unpaid tax | For self-lodgers, interest can apply to amounts owed after 21 November |
7NEWS quoted Chapman as saying people with a good lodgment history who are only a little late and expecting a refund have a reasonable chance of not being penalised, while repeat offenders and people who ignore ATO reminders are a different story. If you cannot lodge on time, the ATO asks you to contact it before the deadline.
Leaving Australia: Early Lodgment, Lodging From Overseas and Claiming DASP
Lodging early if you leave permanently before 30 June
The ATO accepts early lodgment if you leave Australia permanently before the end of the income year and meet the conditions: a foreign resident must be leaving permanently and no longer derive Australian-sourced income (other than interest, dividends and royalties); an Australian resident must be leaving, ceasing to be a resident and meet the same income condition. Early returns must be lodged on paper and take 50 business days to process. If you are not leaving permanently, will have Australian-sourced income after leaving, or have a HELP, VET Student Loan or Australian Apprenticeship Support Loan debt, you lodge in the normal period from 1 July to 31 October.
Lodging after you have left
You can still lodge with myTax from overseas, but you first need myGov sign-in options that work outside Australia (the ATO recommends a Digital ID such as myID) and an Australian bank account to receive any refund. Alternatively, you can use a registered tax agent, lodge a paper return, or have a friend or family member lodge with a power of attorney.
Super: claiming DASP after you leave
If you worked on a temporary visa, the superannuation your employer paid can be claimed after you leave as a Departing Australia Superannuation Payment (DASP). Generally, you must have accumulated super on a temporary visa, your visa must have ceased, you must have left Australia and hold no other active Australian visa, and you must not be an Australian or New Zealand citizen or permanent resident. The tax rates below are taken from the ATO’s DASP page:
| DASP component | Other temporary visa holders | Working holiday makers |
|---|---|---|
| Tax-free component | 0% | 0% |
| Taxable component, taxed element | 35% | 65% |
| Taxable component, untaxed element | 45% | 65% |
If the payment includes contributions made while you held a WHM visa, the 65% rate applies to the whole payment. The online application is free; you can start and save it while still in Australia and submit it once you have left and your visa has ceased, and payment is generally made within 28 days. If you do not claim within 6 months of leaving and your visa has ceased, your fund transfers the money to the ATO, where you can still claim it. DASP is taxed at source, so do not include it in your tax return.
Common Misconceptions About Australian Tax Returns
- Misconception: if self-lodgment moves to 2 November, so does the agent sign-up date. The ATO says agents must add new clients by 31 October this year, not the next business day. Tip: if you want an agent, contact them by Friday 30 October.
- Misconception: myTax pre-fill is always complete. Pre-fill comes from employers, banks and other third parties, and a second job, interest or side income can be missing. Tip: check each income item before you submit.
- Misconception: spending 183 days in Australia always makes you a tax resident. The 183-day test has an exception for people whose usual home is overseas and who do not intend to settle, and most WHMs remain foreign residents even after more than six months. Tip: look at your purpose and living arrangements first.
- Misconception: a WHM on low income gets all the withheld tax back. WHMs have no A$18,200 tax-free threshold and pay 15% from the first dollar. Tip: if your employer withheld correctly at 15%, any refund usually comes from deductible expenses.
- Misconception: once you leave Australia, Australian tax no longer matters. You still need to lodge for the year you leave, and super must be claimed separately through DASP. Tip: before leaving, make sure you can sign in to myGov from overseas and keep an Australian bank account open.
Australian Tax Return Scenarios for Three Situations
The tax figures below are Zagdim’s calculations using the ATO’s 2025–26 rates above. They ignore Medicare levy reductions or exemptions, tax offsets and tax treaties; your actual tax is set by the ATO’s assessment.
Scenario 1: a working holiday maker on a farm earning A$22,000. He holds a 417 visa and his employer is registered, so A$3,300 (15%) was withheld, the same as his full-year tax. All his income was WHM wages under A$45,001, so he does not have to lodge; if he lodges to claim A$800 of work-related expenses, his taxable income falls to A$21,200 and his tax to A$3,180, a refund of about A$120.
Scenario 2: a second-year working holiday maker in a city restaurant earning A$52,000. Her taxable income is over A$45,000, so she will generally need to lodge. At WHM rates her tax is A$6,750 plus 30% of the amount over A$45,000 (A$2,100), a total of A$8,850. If one employer was unregistered and withheld at 30%, the difference is settled when she lodges.
Scenario 3: a foreign engineer on a work visa, employed in Sydney all year, earning A$90,000. He intends to stay long term and has a long lease, so he meets the residency tests for all of 2025–26. At resident rates his tax is A$4,288 plus 30% of the amount over A$45,000 (A$13,500), a total of A$17,788, generally plus the 2% Medicare levy. If he were a foreign resident on the same income, his tax would be A$27,000. The gap is large enough that first-time lodgers should confirm their status first.
Australian Tax Return for Foreigners: Frequently Asked Questions
When is the 2025–26 Australian tax return deadline?
If you lodge yourself with myTax or on paper, the deadline is normally 31 October. In 2026 that is a Saturday, so under the ATO’s rule that a weekend deadline moves to the next business day, it is Monday 2 November 2026; 7NEWS reported a cut-off of 11.59pm. If you use a registered tax agent, you must be their client by 31 October for their lodgment program to apply.
Do working holiday makers have to lodge an Australian tax return?
Not always. The ATO says you do not need to lodge, or send a non-lodgment advice, if all your income was WHM salary or wages and your taxable income was below A$45,001. You do need to lodge if you want to claim deductions, earned more than A$45,000 or had other income. Check the income statement your employers reported in myGov before deciding.
Why do working holiday makers pay more tax than locals?
WHMs do not get the A$18,200 tax-free threshold that residents have, so for 2025–26 they pay 15% from the first dollar, and only from A$45,000 do the rates match residents at 30%. The ATO treats most WHMs as foreign residents, and for them residency does not change the rate; the exception is a WHM who is a tax resident from a country with a non-discrimination article.
What is the penalty for a late Australian tax return?
Under the ATO’s rules, an individual is charged one penalty unit for each 28 days a return is late, up to five units. From 1 July 2026 a unit is A$364, so the penalty is A$364 per 28 days, capped at A$1,820. The ATO generally warns you by phone or in writing first and does not usually penalise isolated late returns that result in a refund, but you should still lodge as soon as you can.
Can I still use myTax after leaving Australia?
Yes. The ATO says you can lodge with myTax from overseas once your myGov sign-in options work outside Australia, and you will need an Australian bank account for any refund. You can also use a registered tax agent, lodge on paper or have a friend or family member lodge with a power of attorney. If you leave permanently before 30 June and meet the conditions, you can lodge early on paper before you go.
How do working holiday makers claim super through DASP, and how much tax applies?
Once you have left Australia, your visa has ceased and you hold no other active Australian visa, you can apply for DASP online for free, and payment is generally made within 28 days; you can start the application before you leave. If the payment includes contributions made on a WHM visa, the taxable component is taxed at 65%. Unclaimed super moves to the ATO after 6 months, where you can still claim it. DASP does not go in your tax return.
Working or on a Working Holiday in Australia? Ask Zagdim
If you want to check how your tax residency is likely to be decided, what to sort out before you leave Australia, or how different options for living and working in Australia compare, Ask Zagdim.
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Important Disclaimer
This article is general information only and is not tax, legal or financial advice. Deadlines, rates, penalties and DASP rules are based on the Australian Taxation Office website and the Federal Register of Legislation; material from 7NEWS is attributed in the text. The scenarios are simplified calculations, and your tax status and actual tax are set by the ATO’s assessment. Where needed, consult a registered tax agent.
Information is current as of 19 October 2026; please check the latest official notices from the Australian Taxation Office (ATO).
References
ATO – Preparing your tax return / ATO – Lodge your tax return online with myTax / ATO – Lodge prior year returns and add new clients by 31 October (3 September 2026) / ATO – Failure to lodge on time penalty / Federal Register of Legislation – Crimes (Amount of a Penalty Unit) Instrument 2026 / ATO – Working holiday makers / ATO – Tax rates – working holiday maker / ATO – Schedule 15 – Tax table for working holiday makers / ATO – Australian residency if you’re on a working holiday or visit / ATO – Your tax residency / ATO – Tax rates – Australian resident / ATO – Tax rates – foreign resident / ATO – Lodge your tax return before leaving Australia / ATO – Lodge your tax return from outside Australia / ATO – Departing Australia superannuation payment (DASP) / 7NEWS – Tax time: The traps to avoid as ATO deadline to submit returns and avoid costly fine nears (18 October 2026)
