Eligibility to lodge an early tax return

If you leave Australia permanently and it is before the end of the income year (30 June), you may be able to lodge your tax return early. Processing for early lodgments is 50 business days. ATO only accept early lodgment of tax returns for individuals before the end of the income year if you are either:

• a foreign resident for tax purposes and you
  • are leaving Australia permanently
  • will no longer derive Australian-sourced income (other than interest, dividend and royalty income)
• an Australian resident for tax purposes and you
  • are leaving Australia
  • are ceasing to be an Australian resident for tax purposes
  • will no longer derive Australian-sourced income (other than interest, dividend and royalty income).

You will need to lodge your tax return during the normal lodgment period (1 July to 31 October) if you:

• are not leaving Australia permanently
• will receive Australian-sourced income (other than interest, dividends and royalties) after leaving Australia
• have one of the following:
  • Higher Education Loan Program (HELP) debt
  • Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan (TSL))
  • Vocational education and training (VET) Student Loan debt.