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Do you need to lodge a tax return? 2025

Work out if you need to lodge an individual tax return for 2024–25 and what to do when you don't need to lodge.

Last updated 26 May 2025

Work out if you need to lodge

Use our Do I need to lodge a tax return? tool in ATO online services or on our website to work out if you need to lodge. When you access the tool through ATO online services it uses information we know about you and tailors the result to you.

Alternatively, review the following reasons to work out if you need to lodge a tax return. If any of the reasons apply to you, you must lodge a tax return.

Reason 1

During 2024–25, you're an Australian resident and either you:

  • pay tax under the pay as you go (PAYG) withholding or instalment system
  • have tax withheld from payments you receive (excluding mining payments).

Reason 2

During 2024–25, you're eligible for the seniors and pensioners tax offset, and your rebate income (not including your spouse's) is more than:

  • $34,919, if you're single, widowed or separated at any time
  • $33,732, if you have a spouse, but one of you live in a nursing home or you had to live apart due to illness
  • $30,994, if you live with your spouse for the full income year.

To work out your rebate income, see Rebate income 2025.

To check your eligibility and calculate the offset amounts, you can also use the Beneficiary tax offset and seniors and pensioners tax offset calculator.

Reason 3

You're not eligible for the seniors and pensioners tax offset, but:

  • you receive a payment from the list at question 5 Australian Government allowances and payments, and
  • your taxable income (from taxable income or loss in your tax return) is more than $22,575.

Reason 4

You're not eligible for the seniors and pensioners tax offset, and the following applies:

  • you don't receive a payment from the list at either
    • question 5 Australian Government allowances and payments
    • question 6 Australian Government pensions and allowances
  • your taxable income is more than
    • $18,200 if you're an Australian resident for tax purposes for the full income year
    • $416 if you're under 18 years old on 30 June 2025 and your income isn't salary or wages
    • $1 if you're a foreign resident and you have income taxable in Australia which doesn't have a final non-resident withholding tax withheld from it
    • your part-year tax-free threshold amount if you became or stop being an Australian resident for tax purposes, see question A2 Part-year tax-free threshold.

Reason 5

During 2024–25, you're a foreign resident and the following applies:

  • the total of your repayment income and any foreign-sourced income was more than $13,608
  • on 1 June 2024 you have a debt accumulated for
    • Higher Education loan programme (HELP)
    • VET Student Loan (VSL)
    • Australian Apprenticeship Support Loan (AASL) debt.

If this applies to you, you must lodge your tax return electronically, even if one of the other reasons applies to you.

Other reasons

You must lodge a tax return if any of the following apply:

  • You have a reportable fringe benefits amount on your
    • income statement
    • PAYG payment summary – individual non-business
    • PAYG payment summary – foreign employment.
  • You have reportable employer superannuation (super) contributions on your
    • income statement
    • PAYG payment summary – individual non-business
    • PAYG payment summary – foreign employment
    • PAYG payment summary – business and personal services income.
  • You're eligible for the private health insurance rebate, but you didn't claim your correct entitlement as a premium reduction, and your spouse (if you had one) didn't claim the rebate for you in their tax return.
  • You carry on a business during 2024–25.
  • You make a loss (including a capital loss or a non-capital loss on redemption or disposal of a traditional security) or you can claim a loss from a previous year.
  • You're 60 years old or older and receive an Australian super lump sum that includes an untaxed element, or you receive a super lump sum death benefit as a non-dependant.
  • You're under 60 years old and receive an Australian super lump sum that includes a taxed element or an untaxed element, or you receive a super lump sum death benefit as a non-dependant.
  • You're entitled to a distribution from a trust, or you have an interest in a partnership and the trust or partnership carries on a business of primary production.
  • You're an Australian resident for tax purposes and you have exempt foreign employment income and $1 or more of other income.
  • You're a special professional eligible for the income averaging provisions.
  • You receive income from dividends or distributions exceeding $18,200 (or $416 if you're under 18 years old on 30 June 2025) and you have
    • franking credits
    • amounts withheld because you didn't quote your TFN or ABN to the investment body.
  • You derive Australian source taxable income (excluding any super remainder or employment termination remainder) of $45,001 or more while on a working holiday visa (417 or 462 visa).
  • You make personal contributions (not including amounts which you're claiming as a deduction) to a complying super fund or retirement savings account and are eligible to receive a super co-contribution for these contributions.
  • Your concessional contributions to your super exceed your concessional contributions cap.
  • Your non-concessional contributions to your super exceed your non-concessional contributions cap.
  • You're a liable parent or a parent entitled to child support under a child support assessment, unless
    • you receive one or more Australian Government allowances, pensions or payments for the whole of the period 1 July 2024 to 30 June 2025, and
    • the total of all the following payments is less than $29,842

Deceased estate

If you're looking after the estate of someone who died during 2024–25, consider all the reasons on their behalf. If they don't need to lodge a tax return, complete and lodge a Non-lodgment advice.

If they do need to lodge a tax return, for more information, see How to lodge your tax return.

Franking credits

If you receive franking credits and you don't need to lodge a tax return for 2024–25, you may be eligible to claim a refund of franking credits. Use the Refund of franking credits application and instructions 2025 (NAT 4105) and lodge your claim online, by mail, or phone.

Non-lodgment advice

If you've read all the reasons and information and don't need to lodge a tax return, you should complete and lodge a Non-lodgment advice, unless one of the following applies to you:

  • You have already sent us a tax return, non-lodgment advice, form or letter telling us that you don't need to lodge a tax return for all future years.
  • You're lodging an Application for a refund of franking credits (NAT 4098).
  • Your only income is from an allowance or payment from the list at question 5 Australian Government allowances and payments or a pension, payment or an allowance from the list at question 6 Australian Government pensions and allowances, and either
    • your rebate income is less than or equal to the relevant amount in Reason 2 (if you're eligible for the seniors and pensioners tax offset)
    • your taxable income is less than or equal to the relevant amount in Reason 3 (the agencies that pay you provide information for us to determine that you don't need to lodge a tax return).
  • You 're a working holiday maker on a 417 or 462 visa, and your Australian income is less than $45,001.

You can submit a Non-lodgment advice using our Online services for individuals and sole traders.

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