Tax return checklist for 2025–26
Use this list to gather everything before you lodge your 2025–26 tax return, so nothing is missed and you don't have to amend it later.
Before you start
- A myGov account linked to the ATO, or a registered tax agent.
- Your income statement marked “Tax ready” in myGov. Employers have until 14 July 2026 to finalise it (ATO).
- Your bank account details (BSB and account number) for the refund. Without them, the ATO can hold a refund for up to 90 days.
- Last year’s notice of assessment, if you want to compare.
Income to include
Most of these are pre-filled by late July, but check each one. Anything missing is still yours to declare.
- Salary and wages from every job you had during the year, including any you left.
- Allowances, tips, bonuses and back pay.
- Lump sums for unused leave or redundancy if a job ended.
- Government payments, such as JobSeeker, Youth Allowance or parental leave pay.
- Interest from bank and savings accounts, including joint accounts (your share).
- Dividends, and distributions from managed funds, ETFs or trusts. Annual tax statements often arrive in August or September.
- Employee share scheme discounts.
- Capital gains from selling shares, crypto or an investment property.
- Rent, and any income from a side business, freelancing or gig work such as ride-share or delivery.
- Foreign income, if you are an Australian resident for tax.
Deductions and the records they need
You can claim a work-related expense if you paid for it yourself, it relates directly to earning your income, and you have a record to prove it. For 2025–26, if your work-related expenses add up to $300 or less you need records showing how you worked out the claim, but not receipts. Above $300 you need written evidence for the whole amount (ATO).
- Working from home: a record of the hours you worked from home, plus bills or receipts for the costs you claim.
- Car expenses for work trips (not your commute): a record of the kilometres, or a logbook and receipts.
- Tools, equipment and work-only clothing, uniforms and protective gear.
- Self-education directly linked to your current job.
- Union and professional association fees.
- Donations of $2 or more to registered charities (deductible gift recipients), with receipts.
- The cost of last year’s tax agent.
- Income protection insurance premiums you paid outside super.
- Personal super contributions you want to claim: send your fund a notice of intent and get its acknowledgement before you lodge.
Other details the ATO asks for
- Private health insurance details, usually pre-filled. They decide your private health insurance rebate and whether the Medicare levy surcharge applies.
- Your spouse’s income for the year, if you had one, for the surcharge and rebate income tests.
- The number of dependent children, which raises the family surcharge thresholds.
- Any HECS-HELP or other study loan. The balance is pre-filled; the repayment is worked out for you.
Lodge on time
If you lodge yourself, your 2025–26 return is due by 31 October 2026; this year that falls on a weekend, so the due date moves to 2 November 2026. If you use a tax agent, engage them before then. Check the tax calendar for other dates.
Next year is different: from 2026–27, residents with salary or wages get a standard deduction of up to $1,000 for work-related expenses, with no records needed. You only need records if you claim more than that. It does not apply to 2025–26 returns.
Frequently asked questions
When can I lodge my tax return?
From 1 July, but it is best to wait until your income statement shows as “Tax ready” in myGov. Employers have until 14 July to finalise it, and by late July most bank interest, government payments and private health insurance details are pre-filled for you. Lodging earlier risks missing something and having to amend.
Do I need receipts for everything I claim?
For 2025–26, if your work-related expenses add up to $300 or less, you need records showing how you worked out the claim, such as a diary or bank statements, but not receipts. Above $300 you need written evidence, such as receipts or invoices, for the whole amount. Car expenses, meal allowances and travel allowances have their own rules.
How long do I keep my records?
In most cases, 5 years from the date you lodge your return. Photos or scans are fine as long as they are clear and complete. The ATO app’s myDeductions tool can store them for you.
General information based on ATO rules and rates, not tax advice. Figures are worked out by our calculators; see how we calculate.