Guide to lodging your tax return
Guide to lodging your tax return
Overview
Your tax return is how you tell us your annual income so we can work out how much tax is payable. We use the information you provide to work out the amount of your tax refund or tax debt. If you have paid too much tax and are entitled to a refund, lodging a tax return is the way you get this money back. Not everyone needs to lodge a tax return, but if you do, you need to lodge it on time.
Do you need to lodge a tax return?
Most people need to lodge a tax return each year - but there are some exceptions. If you had any tax taken from any payment you received, you almost certainly need to lodge a tax return.
Working holidaymakers who visit Australia must lodge a tax return if they've been paid a salary or wages in Australia.
If you are managing the estate of someone who died during the financial year, you need to work out if they would have needed to lodge a tax return if they were alive. If so, you need to lodge a tax return on their behalf.
Information you need to prepare your tax return
To complete your tax return you will need the financial documents you have received or records you have kept during the year, and a tax file number.
If you are using e-tax, you can download some of your information using our pre-filling service.
How to lodge your tax return
You can prepare and lodge your tax return online, by mail or by using a registered tax agent. Some people with simple tax affairs may be eligible to lodge by telephone.
When to lodge your tax return
You have until 31 October to lodge your tax return. If you use a registered tax agent, you can lodge later than 31 October, but you need to be registered as a client before 31 October to qualify.
Getting help
To get help preparing and lodging your tax return, you can engage a registered tax agent, contact a community volunteer through Tax Help or ask a family member or friend to help you. Alternatively you can contact the Australian Taxation Office (ATO) by phone, or at one of our shopfronts.
After you lodge - assessment, refunds and payments
We will process your tax return and issue your notice of assessment that shows the details of your tax refund or your tax bill. This usually happens within 12 business days depending on if you lodge electronically or 42 if you lodge by mail.
You should check your notice of assessment and tell us if it's not correct.
What happens if you don't lodge?
We may apply a failure to lodge on time penalty if you lodge your tax return late. However, it's our policy not to apply a penalty if your tax return is lodged voluntarily, and does not result in any tax payable. In some cases we will issue default assessment if you do not lodge on time.
Do you need to lodge a tax return?
The easiest and quickest way to work out whether you need to lodge a tax return is to use our online tool 'Do I need to lodge a tax return?'
Alternatively, you can work through each of the reasons you may have to lodge.
If you find a reason that applies to your circumstances, you must lodge a tax return and you do not need to read the remaining reasons.
If you don't find a reason that applies to you then you may need to complete a non-lodgment advice.
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Non-lodgment advice
If you don't need to lodge a tax return, you must complete a non-lodgment advice, unless one of the following applies to you:
- you have already sent us a tax return, non-lodgment advice, or letter telling us that you do not need to lodge a tax return for all future years
- you are lodging an application for a refund of franking credits for the year
- you are lodging an application for an education tax refund for the year
- your only income was from
For a copy of the non-lodgment form, refer to Non-lodgment advice.
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Managing the estate of someone who has died
If you are managing the estate of someone who died during the financial year, you need to work out if they would have needed to lodge a tax return if they were alive. If so, you need to lodge a tax return on their behalf.
Information you need to prepare your tax return
You will need various documents - such as your financial records and your tax file number - to help you prepare your tax return correctly.
Financial documents or records
You will need your financial documents or records to work out the amounts to enter at each item of your tax return. If you use a tax agent, or get help from a Tax Help volunteer, you will still need all your records for them to work from.
Tax file number
You need your tax file number to lodge a tax return. If you don't have a tax file number, you need to apply for one.
Pre-filling service in e-tax
If you are using e-tax, you may be able to download some of your information using our pre-filling service.
Financial documents or records
You will need:
- a payment summary from each employer or payer you received income from during the financial year, including Centrelink
- statements from financial institutions such as banks and building societies to work out how much interest you have received
- dividend statements from companies that have paid you dividends
- a statement of earnings if you have units in a unit trust or a managed investment fund
- the buy and sell advices from your investment advisor or stockbroker if you bought or sold any shares
- receipts if you are claiming any deductions.
Most of these documents are posted to you - store them somewhere safe. Not only do you need them to do your tax return, but after you lodge your return you must keep them as evidence of your income and expenses.
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Retaining your records
The Australian tax system works by self-assessment. This means we accept the details you put on your tax return and process it and will issue your assessment based on your tax return. However, we may review your tax return to confirm that the information is correct and all your assessable income is included.
The ATO has some time to review your tax return and issue an amended assessment if a review shows inaccuracies that change the assessment. The standard review period is two years, but for some taxpayers it is four years. You should retain your records until your review period has ended. Some records may need to be kept longer.
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If you want to use electronic funds transfer (EFT) to receive your refund, you will also need your bank account details.
When completing your tax return, take care to enter each amount at the right place because there may be significant differences in the way different items are taxed.
Missing or incorrect payment summaries
You must make all reasonable attempts to contact your employer to get a copy of your payment summary. If you can't get a payment summary, you can ask your employer to sign a letter stating the income and tax withheld throughout the income year.
If your employer has provided electronic details to us you may be able to access this information using the pre-filling service in e-tax.
If all attempts to get your payment summary are unsuccessful, you can complete a statutory declaration and use this in place of the missing payment summary. To complete this declaration, you may need to refer to your bank records or payslips to estimate your income and tax withheld.
If you believe your payment summary is incorrect, ask your employer for an amended payment summary showing the correct details.
Tax file number
Your tax file number (TFN) is yours for life, even if you change jobs, move interstate or change your name. If you leave the country and come back to Australia, you still use the same TFN.
Your TFN is a nine-digit number, usually expressed in three lots of three digits like this: 123 456 789.
To lodge a tax return you will need a TFN. You can find your TFN on:
- your last income tax notice of assessment
- any correspondence we have sent to you
- a payment summary - for example, from your employer.
If you don't already have a TFN you will need to apply for one.
Pre-filling service in e-tax
By using the pre-filling service in e-tax you can download information we have received from other organisations (for example, your employer, bank and other government agencies) directly into the relevant labels of your tax return. That means we can help to fill out your tax return for you with the information we have already received about your tax affairs and all you need to do is to review and compare them against your records.
If there are discrepancies between your records and the pre-filled information, you need to contact the organisation which has provided the information to the ATO and resolve the matter before you lodge. This can save you from having to amend your tax return, or explain discrepancies after you lodge.
How to lodge your tax return
You can prepare and lodge your tax return in a number of ways, but before you lodge you must sign your return, even if someone else prepared it for you.
Lodge online using e-tax
Most people who lodge their own tax return using e-tax get their refund within 12 business days. It's free, easy to use and has built-in checks and calculators to help you.
Lodge by mail
You can use Individual tax return instructions and the paper tax return for individuals to lodge your return by mail. Most refunds are issued within 42 days of lodgment.
Lodge by telephone
If we sent you a Short tax return for individuals or you have simple tax affairs, you may be able to lodge your tax return by telephone.
Use a registered tax agent
If you have more complex tax affairs, you may choose to use a registered tax agent to lodge your tax return.
Signing your tax return or verifying your identity
Even if a registered tax agent or someone else prepares your return, you are responsible for the information it contains. You will be responsible for any extra tax if there is a mistake in your return. You must sign your return or verify your identity or your tax return is not considered to be lodged.
Lodging from overseas
If you need to lodge your tax return from overseas, you can use e-tax or Individual tax return instructions. If you're leaving Australia and you're certain of your income, you may be able to lodge your tax return before the end of the financial year.
Lodging a prior year tax return
If you have not completed your income tax return for a prior year, you can use Individual tax return instructions or engage a registered tax agent to complete your tax return and lodge it by mail. There may be penalties for late lodgment, even if we have agreed to allow you extra time to lodge.
Lodge online using e-tax
E-tax is a free, fast, secure and easy way to prepare and lodge your tax return online. Over 2.6 million people lodged their tax return using e-tax in 2011.
You can download the e-tax software from our website. It's easy to use and has built-in checks and calculators to help you.
E-tax helps you prepare your tax return by doing many of the calculations for you, based on figures you provide. It also gives you an estimate of your tax liability for the year and whether you will have a refund or tax debt.
E-tax also gives you access to the pre-filling service, which allows you to download your own personal information collected by the ATO from your previous returns and various organisations.
Pre-filling can download information like your bank interest, employment income and government payments straight into the relevant labels of your return ready for you to review against your own records
Lodge by mail
You can use the Individual tax return instructions to complete your tax return and lodge it by mail. Most refunds are issued within six weeks of lodgment. The Individual tax return instructions contains two tax return forms and a set of instructions that explain how to fill out your tax return, section by section.
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To download a copy of Individual tax return instructions or Individual tax return for individuals (supplementary section), see:
To order paper copies, use our online publications ordering service.
Paper copies of these products are also available:
- at most newsagents (between July and October)
- at our shopfronts
- by phoning our Publications Distribution Service on 1300 720 092.
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The Short tax return for individuals is designed for phone lodgment but can also be lodged by mail.
Mailing your return
Use the pre-addressed envelope with your Individual tax return instructions to mail your tax return to the ATO. The address shown on it is our official lodgment address. If you mail your tax return to any of our other addresses, you may experience delays.
Only use this envelope to lodge your tax return (and its attachments) or a non-lodgment advice. Do not use it to send us correspondence for any other purpose.
If you did not receive an envelope, or you have misplaced it, mail your tax return in a business-sized envelope to:
Do not replace the words IN YOUR CAPITAL CITY with the name of your capital city and its postcode - because of a special agreement we have with Australia Post, they are not needed.
Lodge by telephone
If you received the Short tax return for individuals in the mail and you have simple tax affairs this year, you can use the phone lodgment service for the cost of a local call.
The phone lodgment service:
- is safe, secure and available 24 hours a day, seven days a week
- takes about 12 minutes to lodge your return
- provides an on-the-spot estimate of your tax refund or debt.
Most refunds are issued within 12 business days of lodgment.
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If you did not receive the short tax return in the mail but you do have simple tax affairs this year, you may be eligible to use the phone lodgment service.
To check your eligibility or for more information refer to Lodge by phone.
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Lodging your tax return - home
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You can engage a registered tax agent to prepare and lodge your tax return for you.
Registered tax agents are the only people allowed to charge a fee to prepare and lodge your tax return. They must be registered with the Tax Practitioners Board and follow strict regulations that ensure they act in a professional manner.
You can find a registered tax agent or check whether a person is a registered tax agent at the Tax Practitioners Board website.
We cannot recommend specific agents, so make sure you ask the agent about their fees and their expertise with the type of return you need their help with before you decide who to use.
Remember - you are responsible for all the information on your tax return even if a registered tax agent completes it for you. You will be responsible for any extra tax if your agent has made a mistake.
Most registered tax agents have special lodgment schedules and can lodge returns for their clients later than the usual 31 October deadline. But if you did not go to a registered tax agent last year - or you will be going to a different tax agent this year - make sure you see them before 31 October.
If you want to make a complaint about a registered tax agent, contact the Tax Practitioners Board.
Signing your tax return or verifying your identity
Signing your tax return or verifying your identity completes the process for lodging your tax return. How you do this varies depending on how you lodge your return. If you do not sign your tax return or complete the verification process your tax return is not considered lodged and it can lead to delays in you receiving your refund.
Verifying your identity when lodging online
To ensure your privacy we need to verify your identity before you can lodge online using e-tax. The details you need to verify your identity can be found on any notice of assessment you received from us in the last five years. You will need all of the following details from your previous notice of assessment to lodge online using e-tax:
- your full name exactly as it appears on your notice, including any middle names and the title, for example Mr, Mrs or Ms
- your given name exactly as it appears on your notice, for example MR JOHN R SMITH
- date of issue - this can be found on the top right hand side of your notice
- sequence number or reference number - this can be found on the top right hand side of your notice, below the date of issue.
I don't have a notice of assessment
If you don't have a notice of assessment because you have misplaced it or you have never lodged a tax return, you may be able to use other personal information to verify your identity. We use your TFN, name, date of birth and other information that is specific to you and is provided to us by certain organisations and institutions.
This information can include current and immediate prior year information from:
- bank accounts that have earned interest, provided you are an Australian resident for tax purposes - this information is provided by your financial institution
- PAYG payment summaries - this information is provided by your employer
- Centrelink payment summaries
- dividend statements - this information is provided by the share registry.
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If you are unable to verify your identity you will not be able to lodge your e-tax return online.
However, you can still prepare your tax return using e-tax. You will need to print it out and send it to the ATO for processing. Refer to E-tax (paper lodgment) for instructions.
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Signing your tax return
You must sign and date the 'Taxpayer's declaration' on your tax return to confirm that the information on your tax return is true and correct.
Someone else may sign your tax return on your behalf if they have your authority under a power of attorney. A certified copy of the current power of attorney must be attached to your tax return if you have not previously lodged a certified copy with the ATO.
If you lodge your tax return but it is not signed, it is considered incomplete and we will send it back to you. If that happens, we consider that your tax return is lodged on the date it is returned to us complete.
If a registered tax agent prepares your tax return, you must also sign a declaration stating that:
- you have authorised the agent to lodge your tax return
- the information you provided to the agent for the preparation of the tax return is true and correct.
You are legally responsible for the accuracy of the information on your tax return.
Lodging from overseas
You can lodge your tax return online using e-tax. You cannot use e-tax to lodge a future year tax return.
Alternatively, you can lodge a paper tax return using the pre-addressed envelope in Individual tax return instructions. Change the address by crossing out IN YOUR CAPITAL CITY and replace it with:
It will help us if you also cross out the bar code above the address.
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Leaving Australia
In some limited circumstances you can lodge your tax return before the end of the financial year. Generally this can only be done if you are certain of your income and you are leaving the country permanently.
For more information refer to Leaving Australia - lodging your tax return.
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If you want to lodge your tax return:
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Lodging your tax return - home
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Lodging a prior year return
If you have not completed your income tax return for a prior year, you can use the instructions for the appropriate year to complete your tax return and lodge it by mail.
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You will not be able to lodge any prior year's tax return online using e-tax. If you have a copy of the prior year e-tax software, you can use it to prepare your tax return before printing it and lodging by mail.
We are unable to provide previous versions of e-tax for you.
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Alternatively you can engage a registered tax agent to prepare and lodge your tax return for you.
There may be penalties for late lodgment, even if we have agreed to allow you extra time to lodge.
When to lodge your tax return
Tax returns cover the financial year, not the calendar year. The financial year begins on 1 July and ends on 30 June the following year. After the financial year ends you have until 31 October to lodge your return (unless you use a tax agent).
For example, you should have lodged your tax return for the financial year 1 July 2010 - 30 June 2011 by 31 October 2011.
If you use a registered tax agent to prepare your tax return you can lodge later than 31 October. See your registered tax agent before 31 October to qualify for their lodgment dates.
If you cannot lodge your tax return by 31 October or by your registered tax agent's lodgment date, phone us on 13 28 61 as soon as possible to find out if you can lodge at a later date. You should not lodge your tax return if it is incomplete.
There may be penalties for late lodgment, even if we have agreed to allow you extra time to lodge.
Getting help
To get help preparing and lodging your tax return, you can:
- engage a tax agent - for information about registered tax agents and how to find one, see Use a registered tax agent
- use Tax Help - this is a free service offered by a network of ATO-trained community volunteers. Tax Help is aimed at people who have fairly straightforward tax returns - that is, who receive pensions, Australian Government benefits and allowances, salary and wages, dividends, managed funds and interest. To be eligible for Tax Help you will also need to meet an income test.
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Getting help from a family member or friend
You can ask a family member or friend to help you - they cannot charge you a fee (only registered tax agents can charge for preparing tax returns). You must sign the return yourself and you are still legally responsible for the accuracy of the information it contains
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For help with your tax questions you can contact the ATO by phone or visit one of our ATO shopfronts.
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Lodging your tax return - home
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Tax Help program
 If you want free help filling out your tax return and you are on a low income, our trained Tax Help volunteers may be able to help you.
Tax Help is a network of community volunteers who provide a free and confidential service to help people complete their tax returns at tax time. They are not ATO staff, but they receive training and support from the ATO.
Tax Help is available in all capital cities and many country centres across Australia. In most places the service is available from July to October.
Tax Help is for people on low incomes including, but not restricted to, those who are also seniors, students, people from non-English speaking backgrounds, people with a disability, Aboriginal people and Torres Strait Islanders. Since tax can be complex, volunteers are only able to help with fairly straightforward tax returns.
After you lodge - assessment, refunds and payments
Once you have lodged your tax return, we will tell you whether or not you are entitled to a refund or if you have to pay a tax debt.
What is your notice of assessment?
After we have processed your tax return, we will issue you with a notice of assessment. This tells you if you are entitled to a refund, or if you have a tax debt to pay.
You should check your notice of assessment and tell us if it's not correct.
How long do you have to wait for your assessment or refund?
We will issue your notice of assessment - and your refund if you are entitled to one - as quickly as we can, usually within 12 business days if you lodged electronically or in 42 business days if you lodged a paper return. If you provided your account details in your return, your refund will be paid directly to your account, making it even quicker to receive your money.
If you have a tax debt, the earliest you will have to pay it is 21 November. This date is independent of the date you lodge your tax return.
Changing your return or disputing a decision
If you think you made a mistake you can change your return. If you think we've made a mistake, you can contact us or object to your assessment.
What is your notice of assessment?
The notice of assessment we send you is an itemised account of the amount of tax you owe, or your tax refund, based on the information provided on your tax return. It also contains other details that are not part of the assessment, such as the amount of credit for tax you have already paid through the income year.
Unless you are using electronic funds transfer (EFT), the bottom section of your notice of assessment will be either your refund cheque or, if you owe tax, your payment advice.
When you receive your notice of assessment, make sure that everything is correct.
How long do you have to wait for your assessment or refund?
We will process your tax return and issue you with a notice of assessment that shows the details of your tax refund or your tax bill.
When you electronically lodge a tax return for an individual for the current year, we'll aim to finalise the return within 12 business days of receipt. This timeframe does not apply to amendments to returns.
Most electronically lodged tax returns will be finalised within 30 calendar days of receipt. However, if we are unable to finalise your return within this timeframe, we'll inform you by email, SMS, phone call or letter. If you used a tax agent to lodge your return we will let them know that your return is delayed.
We'll aim to finalise a return lodged by mail for an individual within 42 calendar days of receipt.
If a return is incomplete, incorrect, needs checking or relates to a prior year, it may take us longer to complete the process. See When will you get your refund? for more information on what may delay the processing of your return.
Can you receive your refund via EFT?
The fastest, most secure way to receive your refund is to have it sent directly to your bank account using electronic funds transfer, or EFT. This means any money being returned to you will be paid straight into your Australian bank account. Joint accounts are acceptable.
You just need to provide your bank account details when you lodge your tax return.
Can you get your refund faster?
We may be able to help you get a quicker refund if you are in serious financial hardship. Serious financial hardship means you are unable to provide food, accommodation, clothing, medical treatment, education or other necessities for you, your family or other people for whom you are responsible.
Phone us on 13 28 61 before you lodge your tax return to find out if you are eligible for this faster service. Have on hand your tax return, TFN, pension or benefit statement, payment summaries and other papers that show you are in serious financial hardship.
Changing your return or disputing a decision
There are times you can make a mistake on the various tax and superannuation returns, statements and other reporting documents you lodge with us. We always accept that you are trying to be honest in your tax affairs and that the information you provide is complete and accurate, unless we find evidence of carelessness, recklessness or intentional disregard of the law.
We also know there will be times you will need to make a change because circumstances have changed. And some people who did not reveal all their income or incorrectly claimed deductions will want to set their tax affairs in order.
The important thing is that as soon as you realise the information you have given us is no longer accurate, you act to correct it.
There may also be times when you disagree with a tax assessment, a penalty, an interest charge on an unpaid debt or some other decision we have made about your tax affairs, including a private ruling. There are various avenues available to you to have these decisions reviewed if you are not satisfied with them.
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The ATO is committed to finding ways to make it easier and cheaper for you to meet your tax obligations. By preparing your income tax return using e-tax you can use the pre-filling service. The pre-filled information will help you to confirm that the information you use to complete your income tax return is correct. It will also provide you with greater certainty, as the information downloaded into your e-tax return is the same as that sent to the ATO for information-matching purposes.
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For more information on changing your return or disputing a decision refer to Correct a mistake or dispute a decision - home.
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Lodging your tax return - home
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What happens if you don't lodge?
We may apply a failure to lodge on time penalty if you lodge your tax return late. However, it's our policy not to apply a penalty if your tax return:
- is lodged voluntarily, and
- does not result in any tax payable.
We are likely to apply a penalty if:
- you have more than one tax return outstanding
- you have a poor lodgment history, or
- you have not complied with a request to lodge your tax return.
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If you do not lodge by the due date we may issue a default assessment warning letter (DAWL). This letter will summarise the income on which the default assessment may be based. The letter will also tell you the date by which you must lodge the overdue return if you want to avoid being issued with a default assessment.
Refer to Default assessments for overdue tax returns.
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If your tax return is incomplete - for example, if it is not signed - we may send it back to you. If that happens, we consider that your tax return is lodged on the date it is returned to us complete.
Last Modified: Wednesday, 7 November 2012
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