Tax return checklist: What to have ready before 31 October

If you have been putting off your tax return, 31st October 2026 is a date to have on your radar.

For individuals lodging their own 2025-26 tax return, 31st October is the standard lodgment deadline. It is also the final date for registered tax agents to add new clients to their client list for coverage under the 2026-27 registered agent lodgment program.

For eligible clients, the registered agent lodgment program can provide additional time to lodge. However, the applicable due date depends on the client’s circumstances. Engaging a tax agent does not automatically mean the return is due on 15th May 2027.

If you have not started your return yet, now is the time to gather your records, check your lodgment requirements and decide how you plan to lodge.

If you are lodging your own return

According to the Australian Taxation Office (ATO), individuals who lodge their own tax return generally need to lodge by 31st October each year.

The 2025-26 income year runs from 1st July 2025 to 30th June 2026. If 31st October falls on a weekend, the due date moves to the next business day.

Your payment deadline can also depend on when you lodge and when the ATO issues your assessment. If you lodge your own return between 1st July and 31st October and have a tax bill, payment is generally due by 21st November. If the ATO issues your assessment after 31st October, you generally need to pay within 21 days of the assessment date.

Planning to lodge your own 2025-26 tax return? Start preparing your records now so you have time to find any missing information before the deadline.

What should you gather before lodging?

Getting your records together early can make the tax return process easier and help you identify any information you still need.

Depending on your circumstances, you may need records relating to:

• Employment income: Information about your salary, wages and other employment income.
• Interest and dividends: Bank interest, dividend statements and other investment income.
• Government payments: Details of relevant government payments received during the financial year.
• Work-related expenses: Receipts and other records for eligible expenses you paid while earning your income.
• Rental and investment income: Records relating to rental properties, shares and other investments.
• Deductions: Receipts and supporting documents for deductions you intend to claim.
• Private health insurance: Your private health insurance information, where applicable.
• Donations and other expenses: Receipts or records for eligible donations and other deductible expenses.
• Other relevant records: Any additional documents or information needed to accurately report your income and claim eligible deductions.

Keep the records that support your tax return in case the ATO needs to verify the information you provide.

Not sure which records apply to you? A registered tax agent can help you understand your tax obligations and identify the information you may need.

Considering a registered tax agent?

31st October is also an important date for taxpayers considering a move from self-lodgment to a registered tax agent.

The ATO states that new clients must be added to an agent’s client list by 31st October 2026 to receive coverage under the registered agent lodgment program for 2026-27. The ATO also makes clear that agents cannot simply add new clients on the next business day.

Thinking about using a tax agent? Contact one before the deadline. Your agent can confirm your lodgment requirements and whether the lodgment program applies to your circumstances.

The registered agent lodgment program does not give every client the same lodgment date. The applicable date depends on the client’s circumstances and the requirements of the program.

What if you have overdue prior-year returns?

Outstanding prior-year returns can affect your current lodgment requirements.

The ATO states that clients with one or more overdue prior-year tax returns can have a 31st October due date. If you have outstanding returns, speak with your registered tax agent about your circumstances and confirm which deadlines apply to you.

Do not assume that engaging a tax agent automatically moves your current return to a later date.

What this means before 31st October

Whether you lodge your own return or work with a registered tax agent, acting early can help you avoid last-minute issues.

If you are self-lodging: Gather your income and deduction records and prepare your 2025-26 tax return ahead of the 31st October deadline.

If you are considering a tax agent: Contact one as soon as possible. If you want your 2025-26 return to be covered by the lodgment program, make sure they add you to their client list by 31st October 2026.

If you already have a tax agent: Check that your details are up to date. Ask your agent whether any outstanding prior-year returns could affect your current lodgment date.

Missing an applicable lodgment deadline can have consequences. The ATO may apply a failure-to-lodge penalty when a required return is not lodged by its due date. If you cannot meet your lodgment obligation, contact the ATO or your registered tax agent as soon as possible to discuss your circumstances.

Lodge now or speak to a tax agent

With 31st October 2026 approaching, preparing your records now can help you avoid last-minute issues and understand which lodgment deadline applies to you.

If you are lodging your own 2025-26 tax return, make sure you understand your lodgment and payment obligations and have your records ready.

If you prefer to use a registered tax agent, do not leave it until after the deadline. Contact an agent and make sure they add you to their client list by 31st October if you want your return considered under the registered agent lodgment program.

Taking action early gives you more time to organise your records, clarify your obligations and address any missing information.

Need support with your tax and accounting requirements? Contact us to discuss how our team can support your business.

References

Australian Taxation Office (ATO) (2026) October 2026, Australian Government, https://www.ato.gov.au/tax-and-super-professionals/for-tax-professionals/prepare-and-lodge/registered-agent-lodgment-program/due-dates-by-month/october-2026