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  • Income, deductions, offsets and records

    What income you need to declare, deductions and offsets you can claim and records you need to prove your claims.

    Income you must declare
    Work out which income you need to declare in your tax return, such as employment, government and investment income.

    Deductions you can claim
    Find out which expenses you can claim as income tax deductions and work out the amount to claim.

    Occupation and industry specific guides
    Income and allowances to declare and the expenses you can claim a deduction for in your occupation or industry.

    Tax offsets
    Check whether you will receive a tax offset and how to calculate it.

    Records you need to keep
    Records you need to show a payment or expense, the format to keep your records in, and how long to keep them.

    Income tests
    What income is used to work out your eligibility for some tax offsets and benefits.

    Last modified: 27 Apr 2023QC 72086