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A2 Part-year tax-free threshold 2025

Complete question A2 if you were not an Australian resident for the whole income year.

Published 26 May 2025

Things you need to know

If you weren't an Australian resident for the whole of 2024–25, we use the information you show at this question in your tax return to work out your tax-free threshold.

In 2024–25, did you either:

  • become an Australian resident for tax purposes
  • stop being an Australian resident for tax purposes?

If your answer is:

Do you receive any Australian Government pension or allowance, which you show at question 5 or question 6?

Was this amount only for:

  • Youth Allowance
  • Jobseeker Payment, or
  • a Special Benefit?

If your answer is:

Completing your tax return

To complete this question, follow the steps.

Step 1

Write the date you became, or stop being, an Australian resident for tax purposes in the Date box at question A2.

Step 2

Write the number of months that you were an Australian resident for tax purposes in 2024–25, counting the month during which you became, or stop being, a resident for tax purposes at question A2 – label N.

Example: part year Australian resident

If you:

  • became a resident in November 2024 and remain a resident for the rest of the income year, you write 8
  • stop being a resident in September 2024, you write 3.
End of example

We will work out your tax-free threshold for you using the information you provide at this question. If you want to work it out, go to:

Where to go next

QC104133