If you do not need to lodge a tax return for the 2015–16 income year, you will need to notify us of this. For more information, refer to Non-lodgment advice 2016.
If you are required to complete the Business and professional items schedule you cannot lodge a paper tax return. You must lodge your tax return online or use a registered tax agent. This will affect you if any of the following applied in 2015–16:
- you were a partner in a partnership that made a loss
- you received income for personal services you provided as a sole trader
- you derived income or incurred a loss from any business
- you conducted a business activity that resulted in a loss.
To lodge online using myTax, refer to Lodge online.
Individual tax return instructions supplement
The supplementary section of the tax return contains items that are used by a relatively small number of taxpayers. To find out whether you will need these instructions, refer to Will you need the Individual tax return instructions supplement?
For comprehensive information about the questions asked in the supplementary section of your tax return, refer to Supplementary tax return.
If you received more than one employment termination payment during the year, you will need to complete an Employment termination payment schedule.
If you received more than one superannuation lump sum during the year, you will need to complete a Superannuation lump sum schedule.
Not everything can be covered in Individual tax return instructions. Sometimes, you will be referred to other publications that will help you to understand your tax obligations and complete your tax return. Some publications are essential to complete some items.
All the publications referred to in Individual tax return instructions are listed in Referred publications 2016.
If you wish to calculate the amount of your refund or debt, you can use the following tools:
- Simple tax calculator – This tool will help you to calculate the tax you owe on your taxable income.
- Income tax estimator – You can use this calculator for an estimate of your tax refund or debt for the 2013–14 to 2015–16 income years.
- Individual income tax rates
Phone the ATO
You can phone the ATO if you need assistance with a question in Individual tax return instructions 2016 or Individual tax return instructions supplement 2016, or another matter concerning your tax affairs. If you decide to phone us, please have the instructions handy.
Ask for a taxation ruling
If you have a complex enquiry about your tax affairs, you may want to ask for a private ruling.
A private ruling relates only to your particular situation. Your tax return should reflect what the private ruling says. You may need to change your tax return if you lodge it before you receive your private ruling.
The ATO publishes all private rulings on its internet site. What we publish will not contain anything which could identify you.
You can ask for a review of your private ruling if you disagree with it even if you have not yet received your assessment. You can find out more about objection procedures from the ATO branch that made your ruling.
The ATO provides oral rulings on non-complex individual non-business enquiries.
You can apply for an oral ruling by phone. To do so you will need to confirm your identity. Your tax file number and most recent notice of assessment will usually be sufficient proof of identity.
We will confirm your eligibility for an oral ruling by asking you a series of questions to confirm that your enquiry is eligible to be ruled on.
To get further information on oral rulings, or to apply for a ruling, phone us on 13 28 61.These instructions are designed to help you complete your tax return for individuals.