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Missed the tax return deadline? The best step is usually to lodge your overdue tax return as soon as possible.
The Australian Taxation Office (ATO) may apply a failure to lodge on time penalty if you miss your due date. You may also face interest if your late return results in unpaid tax.
The longer you delay, the harder it can be to find records and resolve your tax situation.
Key Takeaways
- Most individuals must submit their tax return by 31 October.
- The ATO may charge a penalty for each 28-day period your return is overdue.
- The maximum penalty for individuals is five penalty units, currently $1,820.
- Interest (GIC) may apply if you owe tax and don’t pay on time.
- If you weren’t required to lodge, you still need to submit a non-lodgement advice.
- You can request a penalty reduction, but approval is not guaranteed.
When is a tax return considered late?
ATO late lodgement fines may apply from the 31 October tax deadline
The deadline for lodging your tax return in Australia is 31 October. If you don’t lodge by this date, the ATO may apply a failure to lodge penalty, particularly if you don’t submit a non-lodgement advice or take steps to resolve your outstanding tax obligations. Another important consideration – if 31 October falls on a weekend, the deadline moves to the next business day.
If you lodge through a registered tax agent, you may have a later deadline. The date that applies will depend on your circumstances and when you engage the agent.
How much is the ATO late lodgement penalty?
The official term for a late tax return fine is a failure to lodge on time penalty. Maximum fines given by the ATO for not lodging your tax return by the 31 October deadline is $1,820.
Penalties can start at $364 for being one day overdue. These increase over time, as follows:
| Days overdue | Total fine amount |
|---|---|
| 1 – 28 days | $364 |
| 29 – 56 days | $728 |
| 57 – 84 days | $1,092 |
| 85 – 112 days | $1,456 |
| 113 – 140 days | $1,820 |
In addition to a fine, the ATO can also apply General Interest Charges (GIC), on any amount still owing. The rate for GIC changes quarterly. At the time of writing this article, the rate is 11.43% per annum (July to September 2026).
Important note: Changes introduced from 1 July 2025 mean GIC can no longer be claimed as a tax deduction.
For example: Danny has an outstanding tax bill of $1,700, but hasn’t lodged his tax return, created a payment plan or requested a lodgement deferral. In this instance, it’s quite possible that the ATO could ask Danny to pay his original tax bill of $1,700 as well as lodgement penalties, as follows:
- A fine of up to $1,820
- GIC of 11.43%, which compounds daily
As you can see, neglecting your taxes can be very costly and difficult to come back from.
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Do you have an overdue tax return? Or maybe you haven’t done your taxes in years?
Don’t worry, you’re in the right place. At Etax you can complete any late tax returns from 2010 to 2026.
And the best part is, the simple online system means you finish your late returns in just minutes, with no appointments and no fuss. The Etax online tax return is fast, easy and available 24/7:
- Just register your details, select the tax year, enter a few numbers, and your late tax returns will be done before you know it.
- Next, your return is checked by a qualified accountant who contacts you with any questions or ideas for improving your tax refund.
- They’ll lodge it to the ATO and follow up if needed, meaning you put those tax returns behind you and let a qualified accountant take care of the details.
Here are the most common questions we hear about late tax returns
“Can I still submit a late tax return if I can’t find all my income, receipts and documents?”
- Did you misplace your income statement, PAYG payment summary or group certificate for a particular tax year?
- Did your employer not give you an Income Statement?
Don’t worry: With your consent, Etax accountants will get your tax records directly from the ATO to help complete your tax return. This includes your PAYG summary or Income Statement, plus income from bank interest and government agencies like Centrelink.
For all late tax returns, we will check information from the ATO. Unfortunately, sometimes the ATO has not received information from your old employers. If this is the case, we still help get your return lodged properly anyway.
We’ll work with you to find which deductions might be relevant and guide you on how to find the right information. If you can find receipts, statements, or records at home or in the office, that’s great, but don’t worry if you can’t locate everything. Some deductions can still be claimed without receipts.
“I had no income” or “I earned less than the tax-free threshold”
If your income is below the tax-free threshold or you had no income, it is still necessary to notify the ATO. If you are not required to lodge a tax return, you need to submit an ATO “Non-Lodgement Advice” (NLA). This informs the ATO that you did not earn enough income to lodge a tax return for that year.
If you think this applies to you, simply start and sign a return for the years you have outstanding. Then send us a message using “My Messages” in the top menu. We’ll check your records with the ATO, confirm whether you need to lodge a late tax return or a Non-Lodgement Advice.
Special offer for all Etax clients: If you need a Non-Lodgement Advice instead of a late tax return, we’ll do it for you, free of charge!
“I’m afraid of owing the ATO money” or “I can’t afford to pay my overdue taxes”
Don’t worry if you can’t afford to pay an ATO tax bill, Etax can help you arrange a payment schedule with the ATO instead.
Remember, if you ignore your late tax returns, ATO fines, interest and penalties can really add up. ATO debts never go away; they just get bigger. The longer you wait, the harder it is to catch up.
We want to help you avoid an ATO late lodgement penalty and get the best outcome from your tax return each year. There are three ways you can do this:
- Keep your tax return lodgements up to date,
- If you didn’t work or earn an income, you still need to tell the ATO by completing a non-lodgement advice. We can do this for you for free! Just let us know,
- If you owe the ATO money, set up a payment plan with the help of your Etax accountant.
If you need help with anything to do with your tax return lodgements, please ring and speak to one of our accountants on 1300 693 829. Alternatively start your tax return online and Live Chat with an accountant as you go, or send us a secure message from within your return.
*This information is general in nature, and Etax cannot guarantee the ATO won’t charge late fees, as this depends on your individual tax history. You must have a good tax history with the ATO, otherwise you might not qualify for a deadline extension and may face a financial penalty. Final assessment of your return and any penalty lies solely with the ATO, but our staff can help you lodge promptly and arrange ATO payment plans if required.
Frequently Asked Questions
The ATO may apply a penalty if your tax return is late. Generally one penalty unit per 28-day period, up to five units. Fines currently go from $364 to $1,820.
Not necessarily. The ATO does not automatically apply a penalty to late lodgers, but a refund does not guarantee you’ll avoid a penalty, so lodge as soon as possible.
No. The ATO considers your lodgement history, whether it’s a first offence, the reason for the delay, and any steps taken to fix it. More outstanding returns and longer delays increase the likelihood.
Yes. If you cannot pay straight away, you may be able to arrange a payment plan, although interest may still apply.
There’s no time limit on an overdue return. If the ATO requires you to lodge for a previous year, do so as soon as possible, no matter how old it is.
Often, yes. A registered tax agent can usually access income information from the ATO and help you find anything missing.
Having no income does not exempt you from lodging a tax return. You may need to notify the ATO by submitting a non-lodgement advice instead.
Yes, in some cases. With a genuine reason or circumstances beyond your control, you can ask the ATO to remit all or part of the penalty, with supporting evidence.
If your tax agent has everything they need in time, the ATO’s “safe harbour” rule usually protects you, unless the delay was caused by information you didn’t provide.
