📅 Important ATO Deadlines: 31 October 2025 – Key Lodgment Dates for Businesses, Tax Agents, and SMSFs
As we approach the end of October, it’s crucial for tax agents, businesses, and self-managed super funds (SMSFs) to be aware of critical Australian Taxation Office (ATO) lodgment deadlines. 31 October 2025 marks one of the most significant compliance dates in the tax calendar. Missing these deadlines could result in penalties, so ensure all necessary documents and returns are submitted on time.
🔹 1. Adding New Clients to Your Lodgment Program
- Deadline: 31 October 2025
- Tax agents must add new clients to their registered client list by this date to ensure their 2025 income tax return is covered under the ATO’s lodgment program.
- This concession allows extended deadlines for agents, but the ATO may still request earlier lodgment for certain clients.
🔹 2. Lodging Returns for Entities with Outstanding Prior-Year Returns
- Entities (individuals, companies, trusts, SMSFs) with outstanding prior-year returns as of 30 June 2025 must lodge all overdue returns by 31 October 2025.
- This includes all prior-year returns, not just the latest one.
- Once lodged, the normal 2025 lodgment program due dates will apply.
- For SMSFs, the Self-managed Super Fund Annual Return is due if prior-year returns are outstanding.
🔹 3. Lodgment for New or Prosecuted SMSFs
- SMSFs newly registered with the ATO and advised that their first-year return is due by 31 October 2025 must comply with this deadline.
- Similarly, entities prosecuted for non-lodgment and issued a lodgment due date of 31 October must lodge by this date.
- Payment due dates:
- Individuals & Trusts: Per their Notice of Assessment.
- Companies & Super Funds: 1 December 2025.
- SMSFs: Lodgment and payment due by 31 October 2025.
🔹 4. Additional Lodgment Obligations Due 31 October 2025
The following reports and returns are also due:
- Annual Investment Income Report (AIIR)
- Departing Australia Superannuation Payments (DASP) Annual Report
- Franking Account Tax Return (30 June balancers, disclosure only)
- PAYG Withholding Annual Reports, including:
- No ABN Withholding (NAT 3448)
- Withholding from interest, dividends, and royalty payments to non-residents (NAT 7187)
- Withholding from payments to foreign residents (NAT 12413)
- Lost Members Report (1 January – 30 June 2025)
- TFN Report for closely held trusts (for TFNs quoted by beneficiaries in Q1 2025–26)
- Not-for-Profit (NFP) Self-Review Return for non-charitable NFPs with an active ABN
✅ Stay Ahead with Professional Lodgment Support
Meeting all these obligations can be complex — especially when managing multiple entities or SMSFs. At S & S Accounting & Services, our registered tax agents ensure that all returns and reports are accurately prepared and lodged on time, helping you stay compliant and avoid ATO penalties.
📞 Contact us today: Phone: +61 2 9280 1337 Email: info@accountingsns.com.au Website: www.accountingsns.com.au