To help you work out if you need to lodge a tax return, use the Do I need to lodge tool. This tool asks you a series of questions to determine whether you need to lodge a tax return. It takes 5 to 10 minutes to complete.

Alternatively, review the following reasons to work out if you need to lodge a tax return. If any of the reasons apply to you, you must lodge a tax return.

Reason 1

During 2024–25, you’re an Australian resident and either you:

• pay tax under the pay as you go (PAYG) withholding or instalment system
• have tax withheld from payments you receive (excluding mining payments).

Reason 2

During 2024–25, you’re eligible for the seniors and pensioners tax offset, and your rebate income (not including your spouse’s) is more than:

• $34,919, if you’re single, widowed or separated at any time
• $33,732, if you have a spouse, but one of you live in a nursing home or you had to live apart due to illness
• $30,994, if you live with your spouse for the full income year.

To work out your rebate income, see Rebate income 2025.

To check your eligibility and calculate the offset amounts, you can also use the Beneficiary tax offset and seniors and pensioners tax offset calculator.

Reason 3

You’re not eligible for the seniors and pensioners tax offset, but:

• you receive a payment from the list at question 5 Australian Government allowances and payments, and
• your taxable income (from taxable income or loss in your tax return) is more than $22,575.

Reason 4

You’re not eligible for the seniors and pensioners tax offset, and the following applies:

• you don’t receive a payment from the list at either
  • question 5 Australian Government allowances and payments
  • question 6 Australian Government pensions and allowances
• your taxable income is more than
  • $18,200 if you’re an Australian resident for tax purposes for the full income year
  • $416 if you’re under 18 years old on 30 June 2025 and your income isn’t salary or wages
  • $1 if you’re a foreign resident and you have income taxable in Australia which doesn’t have a final non-resident withholding tax withheld from it
  • your part-year tax-free threshold amount if you became or stop being an Australian resident for tax purposes, see question A2 Part-year tax-free threshold.

Reason 5

During 2024–25, you’re a foreign resident and the following applies:

• the total of your repayment income and any foreign-sourced income was more than $13,608
• on 1 June 2024 you have a debt accumulated for
  • Higher Education loan programme (HELP)
  • VET Student Loan (VSL)
  • Australian Apprenticeship Support Loan (AASL) debt.

If this applies to you, you must lodge your tax return electronically, even if one of the other reasons applies to you.

Other reasons

You must lodge a tax return if any of the following apply:

• You have a reportable fringe benefits amount on your
  • income statement
  • PAYG payment summary – individual non-business
  • PAYG payment summary – foreign employment.
• You have reportable employer superannuation (super) contributions on your
  • income statement
  • PAYG payment summary – individual non-business
  • PAYG payment summary – foreign employment
  • PAYG payment summary – business and personal services income.
• You’re eligible for the private health insurance rebate, but you didn’t claim your correct entitlement as a premium reduction, and your spouse (if you had one) didn’t claim the rebate for you in their tax return.
• You carry on a business during 2024–25.
• You make a loss (including a capital loss or a non-capital loss on redemption or disposal of a traditional security) or you can claim a loss from a previous year.
• You’re 60 years old or older and receive an Australian super lump sum that includes an untaxed element, or you receive a super lump sum death benefit as a non-dependant.
• You’re under 60 years old and receive an Australian super lump sum that includes a taxed element or an untaxed element, or you receive a super lump sum death benefit as a non-dependant.
• You’re entitled to a distribution from a trust, or you have an interest in a partnership and the trust or partnership carries on a business of primary production.
• You’re an Australian resident for tax purposes and you have exempt foreign employment income and $1 or more of other income.
• You’re a special professional eligible for the income averaging provisions.
• You receive income from dividends or distributions exceeding $18,200 (or $416 if you’re under 18 years old on 30 June 2025) and you have
  • franking credits
  • amounts withheld because you didn’t quote your TFN or ABN to the investment body.
• You derive Australian source taxable income (excluding any super remainder or employment termination remainder) of $45,001 or more while on a working holiday visa (417 or 462 visa).
• You make personal contributions (not including amounts which you’re claiming as a deduction) to a complying super fund or retirement savings account and are eligible to receive a super co-contribution for these contributions.
• Your concessional contributions to your super exceed your concessional contributions cap.
• Your non-concessional contributions to your super exceed your non-concessional contributions cap.
• You’re a liable parent or a parent entitled to child support under a child support assessment, unless
  • you receive one or more Australian Government allowances, pensions or payments for the whole of the period 1 July 2024 to 30 June 2025, and
  • the total of all the following payments is less than $29,842
    • taxable income (excluding any assessable first home super saver released amount)
    • exempt Australian Government allowances, pensions and payments
    • target foreign income
    • reportable fringe benefits total
    • net financial investment loss
    • net rental property loss
    • reportable super contributions.

Deceased estate

If you’re looking after the estate of someone who died during 2024–25, consider all the reasons on their behalf. If they don’t need to lodge a tax return, complete and lodge a Non-lodgment advice.

If they do need to lodge a tax return, for more information, see How to lodge your tax return.

Franking credits

If you receive franking credits and you don’t need to lodge a tax return for 2024–25, you may be eligible to claim a refund of franking credits. Use the Refund of franking credits application and instructions 2025 (NAT 4105) and lodge your claim online, by mail, or phone.

Non-lodgment advice

If you’ve read all the reasons and information and don’t need to lodge a tax return, you should complete and lodge a Non-lodgment advice, unless one of the following applies to you:

• You have already sent us a tax return, non-lodgment advice, form or letter telling us that you don’t need to lodge a tax return for all future years.
• You’re lodging an Application for a refund of franking credits (NAT 4098).
• Your only income is from an allowance or payment from the list at question 5 Australian Government allowances and payments or a pension, payment or an allowance from the list at question 6 Australian Government pensions and allowances, and either
  • your rebate income is less than or equal to the relevant amount in Reason 2 (if you’re eligible for the seniors and pensioners tax offset)
  • your taxable income is less than or equal to the relevant amount in Reason 3 (the agencies that pay you provide information for us to determine that you don’t need to lodge a tax return).
• You ‘re a working holiday maker on a 417 or 462 visa, and your Australian income is less than $45,001.

You can submit a Non-lodgment advice using our Online services for individuals and sole traders.

If you can’t lodge by the due date, you should contact ATO as soon as possible to reduce the risk of a penalty.

You can lodge your return using myTax, the ATO’s free online tax return. You need a myGov account linked to the ATO to lodge online. Returns lodged this way are usually processed within two weeks.

Most of your income will be pre-filled from details the ATO receives from your employer and financial institutions. There may be other income you need to add yourself.

Common types of income that must be declared includes:

• employment income
• government payments
• super pensions and annuities
• investment income (including interest, dividends, rent and capital gains)
• income from the sharing economy (for example Uber or Airbnb)
• compensation and insurance payments
• foreign income

Visit the ATO’s website for more information on income you must declare.

Tax deductions can help to reduce your taxable income.

You may be entitled to claim a deduction for work-related or investment expenses.

Work-related expenses

To claim a deduction for work-related expenses:

• you must have spent the money yourself and weren’t reimbursed
• the expense must be directly related to earning your income
• you must have a record to prove it (usually a receipt)

If the expense was for both work and private purposes, you can only claim a deduction for the work-related portion.

Here are some common work-related expenses you may be able to claim.

Car and travel 

You may be able to claim the work-related use of a car you own when you drive:

• between separate jobs on the same day
• to and from an alternative workplace for the same employer on the same day
• between home and work in limited circumstances, such as when you carry bulky tools and equipment

You can’t claim a deduction for:

• normal trips between your home and work, even if you live a long way from your usual workplace or work outside normal business hours
• if your car is held under a novated lease in the name of your employer or spouse

Clothing and uniforms

You can claim the cost of work-related clothing if it falls under one of the following categories.

Compulsory uniform – To claim the cost of a work uniform, it needs to be distinctive to your employer. You must also be explicitly required to wear the uniform by a workplace agreement policy.

Protective – You can claim a deduction for the cost of clothing and footwear you wear to protect yourself from injury or illness at work. The clothing must have features or functions that distinguish it from regular clothing, for example steel-capped boots. There must also be a link between your work-related activities, the risks presented by your work environment, and the protective clothing.

Occupation specific – You can claim a deduction for occupation specific clothing that is associated with a particular profession, trade, vocation, occupation or calling. For example, a judge’s robes or a chef’s chequered pants. This does not include items that are traditionally worn by a number of professions. For example, work wear worn by tradespeople.

Self-education 

If the study directly relates to your current job, you may be able to claim expenses. For example, course fees, textbooks, stationery, internet, home office expenses and professional journals. The study must maintain or improve your skills or knowledge, or be likely to increase your income, from your current job. You can’t claim a deduction if your study is designed to help you get a new job.

Tools and other equipment

The cost of tools or equipment can be claimed as a deduction if you use them for a work-related purpose. Tools and equipment are generally depreciating assets. If they cost you more than $300, you can only claim a deduction for its decline in value over the life of the asset.

The ATO have created occupation and industry guides and information about work-related deductions to help you work out what you can and can’t claim.

Working from home

If you’re an employee who works from home, you may be able to claim a deduction.

For the 2021-22 income year, there are three ways you can choose to calculate your working from home deductions:

• temporary shortcut method (available between 1 March 2020 and 30 June 2022)
• fixed rate method
• actual cost method

As long as you meet the eligibility and record-keeping requirements, you can choose the method that gives you the best outcome.

The ATO has more information about how to calculate working from home expenses.

Other deductions

Other items you can claim include:

• union fees
• the cost of managing your tax affairs
• income protection insurance (if it’s not paid through your super fund)
• personal super contributions you paid to your super fund
• gifts and donations to organisations that are endorsed by the ATO as deductible gift recipients

Investment expenses

You may be able to claim the cost of earning interest, dividends or other investment income.

Examples include:

• interest charged on money borrowed to invest
• investment property expenses
• investing magazines and subscriptions
• money you paid for investment advice

The ATO has more information about investment income deductions.

To claim a deduction, you must have a record to prove you incurred the expense and how you calculated your claim.

Keep receipts using the myDeductions tool in the ATO app to make it easier to do your tax return. You can record:

• expenses and deductions
• vehicle trips
• income (if you’re a sole trader)
• photos of your invoices and receipts

It’s a convenient way to keep your records in one place. Then at tax time, you can upload the data directly into your tax return or email a copy to your tax agent.

If you want to use a professional to do your tax return, make sure you use a registered tax agent. You can check if the accountant or agent is registered on the tax practitioner register.

Most registered agents have special lodgment schedules and can lodge returns for their clients later than the 31 October deadline.

Whichever way you choose to lodge your tax return, remember you are responsible for the claims you make. Make sure your deductions are legitimate and you include all your income before you or your agent lodges your return.