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  • Lodge your tax return before leaving Australia

    If you leave Australia permanently and before the end of the income year (30 June), you may be able to lodge your tax return early. You will need to use the paper form to lodge early. Our service standard for processing early lodgments is 50 business days.

    If you link your myGov account to the ATO you can lodge your tax return from overseas. You will need to ensure you have sign in options you can access from overseas. You will also need an Australian bank account you can use to receive any refund amounts.

    On this page:

    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). 
       

    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
      • Trade Support Loan (TSL) debt
      • Vocational education and training (VET) Student Loan 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.
    • If your employer reports to us through Single Touch Payroll your payment, tax and super information will be available as an income statement online in myGov.
    • 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 2020 to complete your return for the 2020–21 income year, cross out the 2019 and mark the tax return 2021.

    We will calculate your entitlement to the low and middle income earners tax offset. You don't need to do anything to make this happen.

    Post your completed tax return to the address on the paper form.

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

    If you think your circumstances put you under serious financial hardship review your eligibility to request priority processing.

    See also:

    Last modified: 24 May 2021QC 33230