Tax returns

For 2026-27, a resident pays no tax on the first $18,200, 15% from $18,201 to $45,000, 30% to $135,000, 37% to $190,000 and 45% above that, plus the 2% Medicare levy. Start with taxable income for the correct income year, then account for levies, offsets, study loans and tax already withheld. A basic tax bracket result alone is incomplete.

1. Gather income statements, investment statements, deductible expenses and PAYG credits.
2. Use the ATO return estimate and reconcile each adjustment before treating it as a budget.

The linked experimental income tax worksheet excludes levies and offsets; check its supported years.

Your tax return · Tax rates for Australian residents · Experimental tax worksheets and supported years

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The bold answer was checked on 27 September 2026.

To claim a work-related expense, you must have paid it yourself without reimbursement, it must directly relate to earning your income, and you need a record to prove it, usually a receipt. From 2026-27, eligible taxpayers can claim a standard deduction of up to $1,000 for work-related expenses without records; it is reduced by any work-related expenses they claim that it covers. An expense needs a connection to assessable income and the evidence required for that type of claim. Private spending and reimbursed amounts need separate treatment.

1. List each expense, its purpose, date, amount and reimbursement.
2. Record your work use calculation and check the ATO category before claiming.

A receipt proves spending, but does not by itself establish deductibility.

Deductions you can claim · Claiming deductions · Standard deduction for work-related expenses · Business use apportionment calculator

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The bold answer was checked on 27 September 2026.

Most pre-fill data from employers, banks, health funds and government agencies is finalised by the end of July; check that it includes all your income before you lodge. If you lodge your own return, it is due by 31 October; to use a registered tax agent’s later dates, engage them before then. Collect the year’s records, reconcile them with pre-fill information, calculate supported claims, then review and lodge through an authorised channel.

1. Check income statements are ready and account for income missing from pre-fill.
2. Keep a copy of the reviewed return, declaration and lodgement receipt.

The checklist prepares your records; lodgement happens with the ATO or your registered agent.

Your tax return · Pre-fill availability · Preparing your tax return

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The bold answer was checked on 27 September 2026.

Applying for a TFN is free, online or on paper depending on your residency and circumstances. If you have a TFN but can’t remember it, find it in ATO online services through myGov, or phone the ATO. Use the ATO’s TFN application or lost-TFN route. The right application process depends on residency and circumstances.

1. If you already have a TFN, use the ATO recovery instructions before applying again.
2. Complete any identity checks directly with the official service.

Do not put a TFN or identity documents into this website or a public issue.

Tax file number · Apply for a TFN · Lost or stolen TFN

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The bold answer was checked on 27 September 2026.

The income year runs from 1 July to 30 June. A return you lodge yourself is due by 31 October, quarterly BAS is due on 28 October, 28 February, 28 April and 28 July, and STP finalisation is due by 14 July. Build a calendar from the dates that apply to your return, activity statements, payroll and entity obligations.

1. Record the period, lodgement date, payment date and responsible person for each obligation.
2. Confirm the dates in your ATO account or with your registered agent; record any approved extension.

An agent’s program or a particular account can have different dates from a general calendar.

Your tax return · Preparing your tax return · Due dates for lodging and paying your BAS · Finalise your STP data by 14 July

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The bold answer was checked on 27 September 2026.

You can pay the ATO by BPAY, direct deposit, debit card, Government EasyPay, in person at Australia Post or through an international money remitter. Credit card payments are accepted only until 30 November 2026. Use the ATO payment instructions for the relevant account and payment reference.

1. Check the amount owing and available payment methods in the official service.
2. Allow for processing time and keep the receipt; reconcile the payment when it appears.

This website does not collect payments or supply bank details.

Paying the ATO · How to pay · Changes to credit card payments

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The bold answer was checked on 27 September 2026.

You must declare employment income, government payments and allowances, investment income such as interest, dividends, rent and capital gains, business, partnership and trust income, super pensions and annuities, and foreign income. Some compensation and insurance payments, scholarships, prizes and awards are also taxable. Check each source of income against the ATO’s categories. Amounts missing from pre-fill still need review.

1. Reconcile employment, business, investment, government and foreign income records.
2. List unusual receipts separately and record why they are included or excluded.

A bank deposit is not automatically taxable income, and taxable income is not limited to deposits.

ATO income, deductions and records · Income you must declare

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The bold answer was checked on 27 September 2026.

Most returns lodged online are processed within 12 business days. For a paper return, most refunds are issued within 50 business days. Separate your preparation time from the ATO’s processing time. Missing records, amendments and reviews can extend the overall process.

1. Complete the record checklist before setting a preparation deadline.
2. After lodgement, use the official progress service and respond to any information request.

No refund date or processing outcome is guaranteed here.

Your tax return · Check the progress of your tax return · How to lodge your tax return

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The bold answer was checked on 27 September 2026.

You can lodge online with myTax, through a registered tax agent or on paper by mail. Registered tax agents are the only people who can charge a fee to prepare and lodge your return. Individuals can use the lodgement options on the ATO’s tax return page, including myTax where eligible, a registered agent or paper.

1. Choose the route for your circumstances and confirm the income year.
2. Review the declaration and save the lodgement receipt after submission.

The site supplies preparation guidance and does not submit returns.

Your tax return · How to lodge your tax return

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The bold answer was checked on 27 September 2026.

From 1 July 2026, the 16% personal tax rate fell to 15%, Payday Super generally requires contributions to reach the fund within 7 business days of payday, the $20,000 instant asset write-off became permanent for small businesses and the cents per kilometre rate rose to 91 cents. Most changes start on 1 July, so compare 2025-26 with 2026-27 rather than calendar years.

1. Use the ATO 'Before you prepare your tax return' guidance for each year.
2. Record each changed rate or rule, effective date, source and affected calculation in a change log.

An announcement is not evidence that a measure applied to your transaction. This is a review procedure, not an exhaustive legislative history.

Your tax return · Tax rates for Australian residents · Payment deadlines for Payday Super · $20,000 instant asset write-off, new legislation · Cents per kilometre rates on this site · Announced tax measures and enacted law

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The bold answer was checked on 27 September 2026.