How Many Years Back Can You Lodge Tax Returns in Australia?

You can lodge tax returns going back as many years as you have outstanding - there is no legal limit on lodging overdue returns in Australia. Whether it's two years or twenty, the ATO expects (and wants) every outstanding return lodged, and a registered tax agent can confirm precisely which years are open on your file.

Lodging old years vs amending old years

People often confuse two different rules. Amending an already-lodged return is generally limited to two years for individuals. Lodging a return that was never submitted has no such limit - an obligation to lodge doesn't expire. If the ATO's records show a year outstanding from 2009, that year is still due today.

How far back does ATO data go?

ATO pre-fill data is comprehensive for roughly the last decade and substantial before that - employer payment summaries, bank interest, dividends and government payments. For very old years, we combine whatever the ATO holds with bank statements, super statements and reasonable reconstruction. Tax agents do this routinely; the ATO accepts properly reconstructed returns.

Will you still get refunds for old years?

Yes - refunds from late-lodged returns are paid out, and because the ATO generally doesn't apply Failure to Lodge penalties to refund-result returns, many clients clear several old years at no penalty cost and walk away with money. The longer you wait, though, the more any debt years accrue interest at over 11% p.a., so the maths always favours lodging now.

General information only - not personal tax, financial or legal advice. Consider your own circumstances or speak to a registered tax agent. Remission of penalties or interest and payment plans are decisions of the ATO and outcomes can't be guaranteed.