Tax Agent Perth
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Running a company in Australia means keeping up with several tax and reporting responsibilities throughout the year. One of the most important is lodging the annual company income tax return with the Australian Taxation Office (ATO).
Missing a tax deadline can lead to penalties, interest and unnecessary stress, particularly if the company has other outstanding obligations. Understanding the company tax return due date for 2026 can help directors plan ahead and avoid leaving their tax affairs until the last minute.
The good news is that the deadline is not always the same for every company. Your lodgment date can depend on whether you prepare the return yourself, use a registered tax agent, your company’s circumstances and whether the ATO has given you a specific due date.
This guide explains the key deadlines, late-lodgment penalties, tax agent extensions and what to do if your company’s return is already overdue.
A company tax return is an annual report of a company’s financial and tax position for the relevant income year.
It generally includes information about the company’s assessable income, deductions, taxable income, tax payable, losses and other relevant tax matters.
Companies that derived assessable income during the 2024–25 financial year generally need to lodge a company tax return. The ATO also notes that companies carrying forward certain tax losses may need to lodge even where they did not derive assessable income during the year.
The return should not be treated as simply another form to submit. The figures need to agree with the company’s accounting records, and supporting records should be retained in case the ATO later asks the company to verify the information.
For many companies that prepare and lodge their own tax returns, 28 February 2026 is the standard lodgment date for the 2024–25 company tax return.
However, this does not mean every Australian company has a 28 February deadline.
Companies that use a registered tax agent may have different lodgment dates under the ATO’s registered agent lodgment program. The ATO’s 2025–26 program provides tax agents with a schedule of due dates, and client due dates can vary according to the type of return and the company’s circumstances.
The safest option is therefore to check the company’s ATO account or confirm the applicable date with your tax professional rather than relying on a general deadline.
| Company situation | General timing |
| Self-preparing company | 28 February 2026 is a key standard date for many companies |
| Company using a registered tax agent | Due date may fall under the ATO registered agent lodgment program |
| Company with a specific ATO requirement | The date specified by the ATO applies |
| Overdue company return | Lodge as soon as possible and deal with any outstanding penalties or debt |
If a due date falls on a weekend or public holiday, special rules can apply, so companies should check the ATO’s current guidance before assuming a payment or lodgment is late.
Using a registered tax agent can provide access to the ATO’s registered agent lodgment program, which is one of the practical reasons many businesses choose professional assistance.
However, appointing an agent does not automatically mean that every company receives an extension.
The company must be eligible and correctly covered by the applicable lodgment program. The ATO also advises tax agents to regularly check client due dates because circumstances can change and overdue prior-year returns can affect future dates.
This is why it is better to engage your agent early. Giving an accountant your records a few days before the deadline does not necessarily give them enough time to identify missing information or complicated transactions.
The ATO can impose a penalty when a company fails to lodge a required tax return by its due date.
The consequences can become more serious if several returns remain outstanding. A late return can also make it harder to understand the company’s actual tax position, particularly where tax debts or carried-forward losses are involved.
The ATO states that the law imposes a penalty on a corporate tax entity that does not lodge its tax return by the due date. The Commissioner can, however, remit a penalty in whole or in part where the circumstances justify it.
That means receiving a late-lodgment penalty does not necessarily mean the amount can never be changed. If there were genuine circumstances behind the delay, the company may be able to request remission and provide an explanation.
The ATO calculates certain administrative penalties using penalty units and statutory formulas.
The amount can depend on the type of obligation and the circumstances of the taxpayer. Rather than relying on an old dollar amount published online, businesses should check the current ATO penalty information because penalty unit values and rules can change.
The ATO generally notifies taxpayers when a penalty is imposed and provides information about the reason, amount and payment deadline.
For a company with multiple outstanding obligations, the overall cost of non-compliance can therefore be considerably more than simply one late-return penalty.
Lodging a return and paying the tax shown on that return are separate obligations.
A company might lodge its return on time but still have an outstanding tax bill. Conversely, it might pay an amount but fail to lodge the required return.
Where tax remains unpaid after the relevant due date, the ATO may apply a General Interest Charge (GIC). The ATO also has discretion to remit some or all of a GIC in appropriate circumstances.
If cash flow is tight, it is generally better to lodge the return rather than delaying the lodgment simply because the company cannot immediately pay the full amount.
Speaking to the ATO or your tax adviser early may also help you understand the available payment options.
Yes. A company does not have to use an accountant or tax agent simply because it operates through a company structure.
The company’s authorised public officer can generally lodge the return on behalf of the company. The ATO has also confirmed that companies can lodge without a tax agent where they are able to meet their own obligations.
The question is whether self-lodgment is practical for your business.
A straightforward company with well-organised accounts may have relatively simple tax affairs. On the other hand, companies with shareholders, director loans, depreciation, investments, capital gains, losses, employees or complicated transactions may benefit from professional assistance.
If you are wondering whether you need a tax agent, consider not only the cost of the service but also the time involved and the risk of missing a tax requirement.
There are several benefits of tax agent services beyond simply preparing and submitting the annual return.
A tax professional can help a company:
A tax agent can also provide an independent review of the company’s records. Sometimes a second set of eyes can identify an unusual transaction or missing document before the return reaches the ATO.
Preparing the return becomes much easier when the company’s financial records are organised throughout the year.
Depending on the company’s circumstances, you may need:
Companies should also retain documents that support the figures reported in their tax return. The ATO specifically advises companies to keep records so that information reported in the return can be verified if required.
Good bookkeeping throughout the year can make tax time significantly less stressful.
An annual income tax return is only one part of company tax compliance.
Depending on the business, a company may also have GST, PAYG withholding, payroll, superannuation and other reporting obligations.
This is where company tax return preparation should be considered as part of the wider compliance picture rather than an isolated annual task.
For example, if your BAS records do not reconcile with your accounting software, your accountant may need to investigate the differences before finalising the income tax return.
Keeping these obligations organised throughout the year reduces the chance of discovering several problems at once.
If your company has already missed the company tax return due date, don’t simply wait for the ATO to contact you.
Start by finding out exactly what is outstanding.
Check:
Once you understand the situation, arrange for the outstanding return to be prepared and lodged as soon as practical.
If several years are overdue, professional assistance can be useful because the accountant can work through the outstanding obligations in the correct order.
In some circumstances, the ATO may remit penalties or interest where there are reasonable grounds.
The company should not assume that a penalty will automatically disappear. A remission request generally needs to explain the circumstances that caused the delay and provide relevant information.
For example, serious illness, natural disasters, unexpected events or circumstances outside the taxpayer’s reasonable control may be relevant depending on the individual case.
Businesses should also be careful when they see claims online about an ATO amnesty late tax returns program. Amnesty or penalty-relief initiatives can have specific eligibility requirements, time limits and conditions. They should not be treated as a permanent waiver for every overdue return.
The ATO’s current penalty guidance should be checked before relying on any relief measure.
The cost of professional assistance varies considerably.
A small company with straightforward accounts may have a relatively simple return, while a larger business with employees, assets, loans, multiple income streams or complex transactions may require substantially more work.
When comparing tax agent fees, look beyond the headline price.
Ask what is actually included. For example, does the fee cover financial statement preparation, tax return preparation, ATO correspondence, tax planning or only the basic lodgment?
A slightly higher fee may represent better value if the service includes broader support and reduces the amount of work you need to handle yourself.
The simplest solution is to prepare well before the deadline.
Rather than waiting until February, businesses can start organising their records months earlier. Make sure bank accounts are reconciled, expenses are properly recorded and important documents are easy to locate.
It can also help to maintain a tax compliance calendar covering:
If you work with an accountant, provide the requested records early. This gives the tax agent time to investigate unusual transactions rather than rushing through the return just before lodgment.
No.
A company income tax return reports the company’s annual income and tax position.
A BAS is generally used to report obligations such as GST and PAYG withholding, depending on the business.
This means a company can have BAS obligations during the year and an annual income tax return as well.
Confusing the two can result in missed deadlines, so businesses should keep separate records of each obligation.
Knowing the company tax return due date is an important part of managing an Australian company’s tax obligations.
For many self-preparing companies, 28 February 2026 is a key standard lodgment date for the 2024–25 company tax return. However, companies using tax agents may have different dates under the ATO’s registered agent lodgment program. The actual date applicable to your company should therefore be confirmed rather than assumed.
The best approach is to prepare early, keep financial records organised and deal with any overdue obligations promptly.
If your company has already missed its deadline, don’t ignore the problem. Lodging the outstanding return and addressing any penalty or payment issue is usually a much better approach than allowing the situation to continue.
Professional tax advice can also be worthwhile when the company’s financial affairs are complex or when several tax obligations need to be brought up to date.