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About these instructions

Last updated 19 July 2023

How these instructions will help you to complete the partnership tax return.

Who should use the partnership tax return instructions

These instructions will help you complete the Partnership tax return 2023 (NAT 0659).

You do not need to lodge a partnership tax return if you were not in a partnership carrying on a business or where the only income you derived jointly (or in common) with another person was:

  • rent from a jointly owned investment property
  • interest from a jointly held account
  • dividends from jointly held shares.

In these instances, each individual shows their share of the income and expenses at the appropriate items on their own individual tax return.

When we say you or your business in these instructions, we mean either:

  • you as a business entity (the partnership) that conducts a business
  • you as the tax agent responsible for completing the tax return.

These instructions are not a guide to income tax law. Ask us or a recognised tax adviser for help if these instructions do not fully cover your circumstances.

When we refer to a publication or the associated instructions, we link to the page where you are able to download a copy or access the web content.

Get the form

To get the Partnership tax return 2023, there are 2 ways:

  1. Download Partnership tax return 2023 (NAT 0659, PDF, 826 KB)
  2. Order a copy through the ATO Publication Ordering service – search by typing either in the NAT number '71226' or the form name ‘Partnership tax return’.

Get the publication

The Partnership tax return instructions 2023 are not available in print.

You can download create and save a PDF copy (PDF, 926 KB) from this webpage – select the PDF icon in the right-hand corner of this page then select Save as pdf.

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