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  • Lodging your tax return early

    If you're leaving Australia before the end of the income year (30 June), you may be able to lodge your tax return early.

    Eligibility to lodge an early tax return

    We 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).
       

    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 a Higher Education Loan Program (HELP) or Trade Support Loan (TSL) debt.

    See also:

    How to lodge an early tax return

    If you meet the eligibility requirements outlined above, you will need to:

    • Refer to the current Individual tax return instructions.
    • Collect a payment summary from each of your employers plus details of other income you earned while in Australia. Payslips aren't sufficient as they may not contain final payment details.
    • You may not receive a payment summary from your employer if they are reporting to us through Single Touch Payroll. Your payment summary information will be available online in myGov. It is called an 'income statement'.
    • Contact us to discuss general requirements such as the payment of any outstanding debts and lodgment of tax returns for earlier years (you need your tax file number and other identifying information such as your previous year's notice of assessment to establish proof of identity).
    • Consider any recent legislative changes that may impact on your circumstances when preparing your early tax return.       
    • Complete your paper Tax return for individuals and mark the relevant year in bold on the front of the tax return. For example, if you are using Individual tax return instructions 2018 to complete your return for the 2018–19 income year, cross out the 2018 and mark the tax return 2019.
    • Post your completed tax return to
      Australian Taxation Office
      GPO Box 9845
      [insert the name and postcode of your capital city]

      For example
      Australian Taxation Office
      GPO Box 9845
      SYDNEY NSW 2001

    Our service standard for processing early lodgments is 50 business days.

    Your assessment will be sent to the postal address you write on your tax return.

    If you are suffering from financial hardship, you may qualify for priority processing.

    See also:

    Last modified: 31 May 2019QC 33230