Lodging overdue tax returns
If you haven’t lodged for a year or several, the best step is to get up to date as soon as possible. The ATO generally takes your circumstances into account, and lodging may help you avoid interest and penalties.
- Registered Tax Agent 25377345
- Registered ASIC Agent 38112
- CPA qualified
- Certified Xero, MYOB & QuickBooks Advisors
- 15+ years’ experience
Start with what the ATO already has
As your registered agent, we can see the income statements, interest, dividends and other data the ATO holds for each year, which makes rebuilding old returns much easier even if you’ve lost paperwork.
What the ATO does about late lodgement
The ATO says it generally doesn’t apply penalties in isolated cases and will warn you by phone or in writing, and issue a notice to lodge, before it applies a failure to lodge on time penalty. If one is applied, the base amount for individuals and small withholders is one penalty unit per 28 days (or part) late, up to five penalty units. A penalty unit is $364 for infringements on or after 1 July 2026 ($330 from 7 November 2024 to 30 June 2026).
Overdue returns and this year’s due date
If any earlier year was overdue at 30 June 2026, the 2026 return is due by 31 October 2026, even through an agent, unless all overdue earlier returns are lodged by 31 October 2026.
Businesses: BAS too
Sole traders and companies often have overdue activity statements as well. We lodge the outstanding BAS, reconcile the ATO account and, if there is a debt, help set up a payment plan. Clean books make this faster: see our bookkeeping service.
How we help
- Pull ATO data for each missing year
- Rebuild income and deductions, including rental and business schedules
- Lodge all outstanding years and any BAS
- Talk to the ATO, request penalty remission where appropriate and arrange payment plans
- Then lodge on time going forward through our lodgement program
Frequently asked questions
Will I be fined for not lodging?
Not necessarily. The ATO generally warns first and considers your circumstances. If a penalty is applied, for individuals it is one penalty unit per 28 days late up to five units.
I’ve lost my old records. Can I still lodge?
Usually yes. We can see the income data the ATO holds, and we work out deductions from the records you can find.
Can I get a refund for old years?
Often yes, if more tax was withheld than you owed. Refunds may be offset against any ATO debt.
How much does it cost?
Each year is quoted like a normal return, from $245 for individuals. You get a written quote first. See our tax return service.
Sources
ATO: lodge with a registered tax agent · ATO: failure to lodge on time penalty · ATO: penalty units · ATO: agent due dates October 2026. General information only, checked 23 October 2026. Rules change, so confirm with the relevant agency or ask us about your situation.
Talk to a Registered Tax Agent
Free 15-minute call, then a written fixed-fee quote within 1 business day. Online, Australia-wide.