Things you need to know
It's important that you complete the individual information on pages 1 and 2 of your tax return accurately to avoid delaying your notice of assessment (NOA). We provide explanations for the tax-related items to help you complete these sections correctly.
If you're not sure whether you need to lodge a tax return, see Do you need to lodge a tax return? 2025.
Your tax file number (TFN)
You'll find your TFN:
- online in ATO online services, you'll need to sign into your myGov account or login to the ATO app
- on a print-friendly version of your income statement
- on your NOA.
You don't have to quote your TFN in your tax return, but if you don't, it may delay your assessment.
If you're new to the tax system and don't have a TFN, see Tax file number.
Are you an Australian resident?
If you're an Australian resident for tax purposes for all of 2024–25, print X in the Yes box.
If you're an Australian resident for tax purposes for part of 2024–25, print X in the Yes box and complete question A2 Part-year tax-free threshold in your tax return. We need this information to work out your tax-free threshold.
If you weren't an Australian resident for tax purposes for all of 2024–25, print X in the No box.
Generally, we consider you to be an Australian resident for tax purposes if one of the following applies:
- you have always lived in Australia, or you have come to Australia and live here permanently
- you have been in Australia continuously for 6 months or more, and for most of that time you worked in the one job and lived at the same place
- you have been in Australia for more than 6 months during 2024–25, unless your usual home is overseas, and you don't intend to live in Australia
- you go overseas temporarily, and you don't set up a permanent home in another country
- you're an overseas student who has come to Australia to study and are enrolled in a course that is more than 6 months long.
If you need help in deciding whether or not you're an Australian resident for tax purposes, see Your tax residency.
If you're in Australia on a 417 or 462 working holiday visa at any time during 2024–25, you must also complete question A4 Working holiday maker net income in your tax return. Complete this question to avoid being taxed at a higher rate.
Has any part of your name changed since completing your last tax return?
To find out how to update your name on our records, see Update your name.
Will you need to lodge an Australian tax return in the future?
This may be your last tax return if one of the following applies:
- Your annual taxable income in the future will be below the tax-free threshold ($18,200 for 2025–26).
- Your only source of income in the future will be an Australian Government pension.
- You'll become eligible for the seniors and pensioners tax offset in 2025–26, and your rebate income is below the threshold for lodging a tax return this year (for threshold levels and eligibility for 2024–25, see T1 Seniors and pensioners tax offset).
- You're moving overseas permanently.
Depending on your situation, print X in the Yes, Don't know or No box.
Deceased estate
If you're completing a tax return for someone who has died:
- write Deceased estate on the top of page 1 in the tax return
- print X in the No box at Will you need to lodge an Australian tax return in the future?
The executor or administrator of the estate must sign the tax return.
Electronic funds transfer (EFT)
We need your financial institution account details to pay any refund owing to you, even if you have provided them to us before, including:
- Bank State Branch (BSB) number (6 digits, don't include spaces or hyphens)
- account number (no more than 9 digits, don't include spaces or hyphens)
- account name, for example JQ Citizen. Don't show account type, such as cheque, savings, mortgage offset in the account name. Include spaces between each word and initials where required. If this is more than 32 characters, provide the first 32 characters only.
Your refund can only be paid into a recognised financial institution account located in Australia.
The Treasury Laws Amendment (2024 Tax and Other Measures No. 1) Act 2024External Link amends tax law to provide us with a discretionary power to retain certain tax refunds and credits for up to 90 days. We can retain the refund from the date the refund or credit becomes payable.
To avoid delays in receiving a refund from us, ensure you provide or update your financial institution details.
If we retain your refund because we don’t have valid Australian financial institution details, we will contact you by letter, email, or through a myGov message.
The holding rule doesn't apply where you provide valid Australian financial institution details with your tax return.
Where to go next
- Go to question 1 Salary or wages 2025.
- Return to main menu Individual tax return instructions 2025.