Show download pdf controls
  • Ready to lodge

    Once you link your myGov account to the ATO, you can access a range of services in one place, including lodging your tax return and keeping track of your super. Check out our tips for getting ready to lodge your tax return.

    On this page

    Lodgment options

    Once you've created a myGov account and linked to the ATO, you can lodge your tax return online with myTax – it is quick and secure. You will generally receive your refund within 2 weeks when you lodge online. You can lodge your tax return on any device – computer, smartphone or tablet.

    You can also:

    • Lodge your tax return with a registered tax agent.
    • Lodge a paper tax return – most refunds are issued within 50 business days of lodgment.
    • Lodge using the Tax Help program – assistance for taxpayers with simple tax returns and income around $60,000 or less. Tax Help is available from July to October. Tax Help volunteers can help you in-person, by phone, or online. Phone 13 28 61 for further information.
    • Lodge using the National Tax Clinic program – if you are not eligible for Tax Help, you may be able to access the National Tax Clinic program, a government-funded initiative to help those who may not be able to afford professional advice and representation with their tax affairs.

    Media: A quick demonstration of lodging with myTax
    http://tv.ato.gov.au/ato-tv/media?v=bd1bdiubo71uumExternal Link (Duration: 02:36)

    We also have tax time resources in languages other than English.

    Our pre-filling service

    We receive, match and pre-fill large volumes of data from an increasing variety of third-party providers. This allows us to share information we have about an individual's tax affairs, with them or their tax agent, before they lodge a tax return. This saves you time and reduces errors, helping you get your tax right from the start.

    Our pre-filling service is available when you lodge online.

    Most pre-fill is available by late-July.

    Check your bank details

    Check the bank details included in your tax return are correct before you lodge. If your bank details are incorrect when you lodge your tax return, your tax refund will be delayed.

    Include all your income

    You need to include all the income you received during the income year in your tax return. This includes salary and wages, taxable government payments, investment income and bank interest.

    You must declare amounts of super released on compassionate grounds in your tax return.

    We pre-fill your tax return with information we receive from your employers, health funds, banks, government agencies and more. Most information is sent to us by late-July. If you wait until your information is pre-filled before lodging your return, you'll save time and it will help you get your tax return right.

    You should check the information that pre-fills for you against your own records to make sure it is correct. If you received income or payments that don't pre-fill, you need to add them into your tax return before you lodge.

    Income from your job

    Report your salary and wages as shown in your income statement. You access your income statement from ATO online services through your myGov account or in the ATO app.

    From the menu, select:

    • Employment
    • Income statements.

    If you lodge your tax return online, we automatically include information from your income statement in your tax return for you. Wait for your employer to mark your income statement as ‘tax ready’ before you lodge your tax return.

    If you believe the amounts are incorrect, you should contact your employer. If they have made an error, they may be able to correct it.

    If you have more than one employer, you may receive several income statements or both a payment summary and an income statement. You will need to check that income from all your employers is included in your tax return.

    If you lodge your tax return before your income statement is marked 'tax ready', your employer might make changes to your reported information. You may need to lodge an amendment to make these changes to your tax return.

    If you take leave, are temporarily stood down or lose your job and receive a payment from your employer, the tax on employment payments may differ for these payments.

    Resident

    If you're an Australian resident for tax purposes, you must declare all income you earn both in Australia and overseas on your Australian tax return (even if you've already paid tax on it overseas).

    If you've paid foreign tax on income in another country, you may be entitled to an Australian foreign income tax offset.

    COVID-19 vaccination incentives and rewards

    Your employer may have provided you with an incentive or reward to get a COVID-19 vaccination. Check if you need to report COVID-19 vaccination incentives and rewards from your employer.

    Government payments

    You need to include all taxable government payments you receive in your tax return.

    We will pre-fill most government payments in your tax return by early July. You need to check your pre-fill information and add in any income that has not pre-filled.

    COVID-19 Disaster Payments

    The Australian Government provided COVID-19 Disaster Payments to eligible individuals. These payments were administered through Services Australia and they provided support to individuals who were unable to earn their income because state or territory health orders prevented them working in their usual employment.

    The COVID-19 Disaster Payment is non-assessable non-exempt (NANE) income. This means it is a non-taxable payment and you don’t need to include it in your tax return.

    For more information, see Government grants, payments and stimulus during COVID-19.

    Pandemic Leave Disaster Payment

    The Australian Government administered the Pandemic Leave Disaster Payment through Services Australia to support individuals in certain states who couldn't earn an income because either they:

    • had to self-isolate or quarantine at home
    • were caring for someone with COVID-19.

    This is a taxable payment and you need to include it in your tax return.

    The Pandemic Leave Disaster Payment won't prefill in your tax return and won't show on your payment summary from Services AustraliaExternal Link.

    You need to report this income manually in your tax return in the income year the amounts are received.

    You can find the amounts you've received from Services Australia in the following ways:

    • In your Centrelink online account select Payment history.
    • Check letters you received online or in the post.
    • Contact Services Australia.

    Enter the amounts you received at either:

    • 'Australian Government special payments' if you lodge online using myTax
    • 'Question 24 Other income' if you lodge by paper
    • 'Question 24V' or add the 'Income Details schedule' at field 'Australian Government benefit taxable amount' (INCDTLS128), with field 'Australian Government benefit type' (INCDTLS126) set to 'Special' if you’re a registered tax professional.

    For more information, see Government grants, payments and stimulus during COVID-19.

    Cost of Living Payment

    The Cost of Living PaymentExternal Link is a $250 one-off payment to help with the cost of living. Services Australia began distributing this payment to eligible individuals in April 2022.

    The Cost of Living Payment is non-assessable non-exempt (NANE) income. This means it is a non-taxable payment and you don’t need to include it in your tax return.

    Natural Disaster Assistance Payments

    If you experienced financial hardship as a result of a natural disaster, you may have received a relief payment from:

    • local, state or federal government agencies
    • a charity or community group
    • your employer.

    Disaster Recovery Payments (DRP) are non-assessable non-exempt (NANE) income. This means it is a non-taxable payment and you don’t need to include it in your tax return.

    If you have carried forward losses from an earlier income year, you will need to reduce that amount by any exempt income.

    Emergency assistance in the form of gifts from family and friends is not taxable and you don't need to include this in your tax return.

    Australian Government Disaster Recovery Payment

    You may have received Australian Government Disaster Recovery Payment (AGDRP) from Services Australia if you were affected by a natural disaster.

    In the 2021–22 financial year, you may have received AGDRP for:

    • Victorian Storms and Floods which began in June 2021
    • Queensland Floods beginning in January 2022
    • NSW and South East Queensland Floods beginning in February 2022.

    This payment is non-assessable non-exempt (NANE) income. This means it is a non-taxable payment and you don’t need to include it in your tax return.

    However, if you have carried forward losses from an earlier income year, you will need to reduce that amount by any exempt income.

    If you received the Australian Government Disaster Recovery Payment - Special Supplement for the NSW Floods, you don't need to include this in your tax return because it is non-assessable non-exempt (NANE) income.

    Find out more about these floods by reading help for people affected by a natural disaster eventExternal Link.

    Disaster Recovery Allowance

    This short-term allowance from Services Australia was support if you lost income as a direct result of a natural disaster.

    In the 2021–22 financial year, you may have received Disaster Recovery Allowance (DRA) for:

    • Victorian Storms and Floods which began in June 2021
    • Queensland Floods beginning in January 2022
    • New South Wales and Queensland Storms and Floods beginning November 2021
    • New South Wales and South East Queensland Floods beginning in February 2022.

    Disaster Recovery Allowance and Disaster Recovery Allowance Top-up are taxable payments which means you pay tax on these amounts and they need to be included in your tax return.

    Services Australia will have sent you a letter confirming the amount of Disaster Recovery Allowance you received.

    When completing your tax return, enter the Disaster Recovery Allowance you received at either:

    • 'Australian Government allowances and payments' if you lodge online using myTax
    • 'Question 5 Australian Government allowances and payments' if you lodge by paper
    • 'Question 5A Australian Government allowance and payments' if you’re a registered tax professional.

    If you received the Disaster Recovery Allowance, you may be eligible to receive the Beneficiary tax offset. This may reduce the amount of tax you pay.

    The Disaster Recovery Allowance Top-up and New Zealand Disaster Recovery Allowance will not show on your payment summary from Services Australia. It also won't be prefilled in your tax return. You need to manually include these payments in your tax return.

    When completing your tax return, enter the Disaster Recover Allowance Top-up and New Zealand Disaster Recovery Allowance you received at either:

    • 'Australian Government special payments' if you lodge online using myTax
    • 'Question 24 Other income' if you lodge by paper
    • 'Question 24V' or add the 'Income Details schedule' at field 'Australian Government benefit taxable amount' (INCDTLS128), with field 'Australian Government benefit type' (INCDTLS126) set to 'Special' if you’re a registered tax professional.

    Find out more about the:

    Territories Stolen Generations Redress Scheme

    The Territories Stolen Generations Redress Scheme is administered by the National Indigenous Australians Agency. The Scheme is for survivors of the Stolen Generations who were removed as children from their families whilst in the Northern Territory or the Australian Capital Territory (prior to their respective self-government) or the Jervis Bay Territory.

    The Scheme is a financial and wellbeing package that opened on 1 March 2022 and will close on 30 June 2026. You can apply anytime between 1 March 2022 and 28 February 2026.

    The Territories Stolen Generations Redress scheme payments are non-assessable non-exempt (NANE) income. This means it is a non-taxable payment and you don’t need to include it in your tax return.

    For more information, see Territories Stolen Generations Redress SchemeExternal Link.

    Insurance payouts

    Insurance payouts for damaged or destroyed personal items are not taxed. For example, any insurance payout you receive for your family home is not taxed.

    Insurance payouts for businesses or income-producing assets may be taxed.

    You need to include income protection, sickness and accident insurance payments in your tax return. The myTax instructions explain how to include these amounts.

    Income from shares

    You must declare income you earn from investments in your tax return.

    Most dividends from publicly trading entities are pre-filled in your tax return. You need to check the pre-filled information is correct and add in any dividends that are missing before you lodge your tax return. The myTax instructions will help you complete the dividends section of your tax return

    When you 'dispose' of shares and units it is a capital gains tax (CGT) event. Find out what to do when disposing of shares.. The myTax instructions will help you complete the CGT section of your tax return.

    Crypto assets

    Crypto assets are taxed as CGT assets when you transact with or dispose of them. Most activities involving crypto assets amount to a transaction, which gives rise to a CGT event.

    You must also declare rewards you receive for staking crypto assets as other income in your tax return. The myTax instructions will help you complete the other income section of your tax return.

    Check what crypto records you need to keep to report capital gains or losses correctly. The myTax instructions will help you complete the CGT section of your tax return.

    Rental income

    You need to report all the rental income you have received. This includes income from:

    • short-term rental arrangements such as a holiday home
    • renting out part or all of your home
    • other rental-related income, such as
      • insurance payouts
      • rental bond money you retain.
       

    Residential rental property owners who had their rental income affected by COVID-19 need to report any back-payment of rent or insurance payments for lost rent when you receive it.

    If you reduced the amount of rent to help your tenants stay in the property, you can claim deductions for your costs. If you continued to incur normal expenses on your property, your deductions will not be reduced and can be claimed in your tax return.

    Insurance payouts for businesses or income-producing assets may be taxed.

    Selling your rental property

    If you sell your rental property, you need to consider your CGT obligations and whether you need to include a capital gain or loss in your tax return.

    If you lived in the property before renting it out, you may be eligible for the main residence exemption under the 6 year rule. However, if you choose to treat your rental property as your main residence for CGT purposes, you can't claim the main residence exemption for another property during this period (except for up to 6 months if you're moving house).

    If you choose to claim the main residence exemption for your rental property, in your tax return you need to report 'yes' to 'are you claiming a rollover or exemption'.

    The myTax instructions will help you complete the CGT section of your tax return.

    Sharing economy income

    Income you earn from the sharing economy is assessable and needs to be reported in your tax return. Popular sharing economy activities include:

    • providing ride-sourcing (also known as ride-sharing) services for a fare, through platforms such as Uber, DiDi, Ola, Oscar rideshare, Shebah or GoCatch
    • renting out a room or a whole house or unit on a short-term basis, through platforms such as Airbnb, HomeAway or Flipkey
    • sharing assets, including cars, caravans/RVs, car parking spaces, storage space or personal belongings, through platforms such as Camplify, Car Next Door, Spacer, Toolmates or Quipmo
    • delivering goods like food through platforms such as Uber Eats and Deliveroo
    • providing personal services, including creative or professional services like graphic design, creating websites, or odd jobs like deliveries and furniture assembly, through platforms such as Airtasker, OneFlare, Mad Paws or Hark Hark.

    Interest income

    Any interest income you have received will normally be pre-filled into your tax return but you will need to check it and add any other interest that you have received.

    The myTax instructions will help you complete the interest section of your tax return.

    Compensation paid from financial institutions

    If you received a compensation payment from a financial institution (such as your bank), you may need to include the amount in your tax return. The tax treatment of the payment will depend on what the compensation payment covered.

    Pay as you go instalments

    When your investment income reaches a certain amount, you'll pay your income tax in instalments. Pay as you go (PAYG) instalments make it easier to manage your income tax payments and help you to avoid a large tax bill after you lodge your income tax return.

    PAYG instalments are regular prepayments of the tax on your investment income. By paying regular instalments throughout the year, you will not have a large tax bill when you lodge your tax return.

    If you’re expecting to make a profit from your investments such as interest, dividends, rent or royalties, it’s a good idea to voluntarily enter PAYG instalments.

    You will automatically enter the system once you lodge a tax return that has investment income above the PAYG entry threshold.

    You can vary your PAYG instalments if you think the current amount will be more, or less than your expected tax for the year.

    If you are no longer earning investment income, you may be able to stop or exit PAYG instalments.

    Continue to: Work out your eligible deductions

      Last modified: 09 Sep 2022QC 62802