Key Highlights

  • The ATO says these bills are generally due on 21 November.
  • 21 November 2026 is a Saturday; individual assessment notices determine the relevant payment date.
  • The October–December 2026 annual general interest charge rate is 11.51%.
  • No. A payment arrangement does not automatically remove interest charges.

If you lodged your own tax return this year and the ATO says you owe money, the clock is running. The ATO says bills for self-preparers are "generally due 21 November", and this year that date falls on a Saturday. With the general interest charge on unpaid tax at 11.51% a year, and complaints about ATO Debt handling rising, it pays to understand when the bill is due, how to pay it and what happens if you cannot.

The 21 November due date

In a media release on 19 October 2026, the ATO said: "Bills for self-preparers are generally due 21 November." That applies to people who lodge their own return, typically through myTax, rather than through a registered tax agent.

The word "generally" matters. Due dates can vary with individual circumstances, so the date shown on your notice of assessment is the one to rely on.

In 2026, 21 November is a Saturday. Where a due date falls on a weekend or public holiday, the ATO generally allows payment to be made on the next Business day, which would be Monday 23 November. That is a long-standing practice rather than a special concession for this year, and checking your own notice or ATO online account remains the safest approach.

Where lodgement stands

As at 19 October, the ATO had received about 9 million returns, and about 2 million self-preparers had not yet lodged, according to the same release.

The usual lodgement deadline for individuals who prepare their own return is 31 October, so anyone who has not lodged is now likely to be late. The ATO said myTax takes an average of eight minutes for people with simple affairs.

Failure-to-lodge penalties can reach $1,820, according to the ATO. Lodging late does not by itself trigger a penalty in every case, but the risk grows the longer a return remains outstanding.

The release also warned about unregistered preparers. The ATO said it had stopped more than 10,000 returns suspected of being prepared by unregistered people, containing more than $170 million in deduction claims.

What late payment costs

If tax is not paid by the due date, the ATO can charge the general interest charge (GIC). For October to December 2026, the GIC rate is 11.51% a year, or a daily rate of 0.03153425%, according to the ATO.

The rate has risen every quarter of 2026, from 10.65% in January to March, to 10.96%, then 11.43%, and now 11.51%. GIC is calculated daily on a compounding basis.

Hypothetical example: a self-preparer receives a $3,000 tax bill and pays it 30 days after the due date. Applying the daily rate of 0.03153425% compounding over 30 days, the GIC would be about $28.51. The total paid would be about $3,028.51.

That is not a large sum in isolation, but it grows with time and with larger debts. On the same basis, a $10,000 bill paid 30 days late would attract about $95 in GIC. A bill left unpaid for many months would build up considerably more interest.

Ways to pay, including by Credit card

The ATO offers several payment options, which generally include BPAY and other electronic methods using the payment reference number on your notice.

Credit cards are still accepted. In a joint ministerial release on 9 October 2026, the government said the ATO would continue accepting credit cards until 30 June 2027. After that date, cards can still be used through third-party providers. Just over 2% of individuals paid by credit card in 2024–25, the release said.

An earlier cut-off of 30 November 2026 was replaced by the June 2027 date. The government has also asked the ATO to consult on hardship support and alternative arrangements for people who cannot pay by other methods.

Paying a tax bill by credit card can carry card fees and, if the card balance is not cleared, card interest that may exceed the GIC rate. Comparing costs before choosing a method is sensible. The ATO has also warned on its own pages that payment plans linked to a credit card will need to be switched to another payment method before card payments directly to the ATO end.

If you cannot pay in full

The ATO generally allows people to set up payment plans for tax debts, often through its online services. Interest can continue to accrue on amounts paid under a plan.

Remission of GIC may be possible in some circumstances, but it is not automatic. According to the Tax Ombudsman's figures, penalties or interest were reduced or remitted in 5% of complaint cases, down from 17%. More than three-quarters of penalty and interest complaints concerned GIC.

Tax Ombudsman Ruth Owen has been critical of how the ATO treats some people with debts. She said: "I sometimes see that the way they treat people who are owing tax isn't fair and reasonable."

The Ombudsman's latest report, covering April to September 2026, recorded 2,376 complaints, up 74% from 1,362 a year earlier. Owen expects complaints to keep rising for another 12 months.

Contacting the ATO before the due date is generally the best way to discuss options, rather than waiting for debt collection to begin. People with tax debts who have a registered tax agent can also ask the agent to negotiate on their behalf. Keeping records of any hardship, such as illness or a sudden loss of income, may help if a remission request is made later.

What to watch

Saturday 21 November 2026 is the general due date for self-preparers' bills. Payment on Monday 23 November is generally accepted when a due date falls on a weekend, but check your own notice.

The GIC rate for January to March 2027 will be set before the new quarter. Given the rises through 2026, borrowers carrying ATO debt will be watching it closely.

Credit card payments directly to the ATO are scheduled to continue until 30 June 2027. The ATO's consultation on hardship arrangements could produce further detail before then.

The Tax Ombudsman plans to publish trend reports every six months, so the next complaints update would be expected in the first half of 2027.