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Instructions to complete the Partnership tax return 2026

Instructions for how to complete the Partnership tax return 2026

Published 30 May 2026

Partnership details including items 1 and 2

Instructions for completing the partnership TFN, ABN, addresses, name, partners, business description and status.

Income excluding foreign income – item 5

Instructions to complete item 5 business income, expenses and the reconciliation items.

Income excluding foreign income – items 6 to 9

Instructions to complete items 6 to 9 in the tax return relating to income excluding foreign income.

Income excluding foreign income – items 10 to 15

Instructions to complete items 10 to 15 in the partnership tax return relating to income excluding foreign income.

Deductions – items 16 to 20

Instructions to complete items 16 to 20 in the partnership tax return relating to deductions.

Foreign income – items 22 to 24

Instructions to complete items 22 to 24 in the partnership tax return relating to foreign income.

Overseas transactions and personal services income – items 29 to 30

Instructions for overseas transactions, thin capitalisation, debt deduction creation rules and personal services income.

Taxation of financial arrangements – items 31 and 32

Taxation of financial arrangements – items 31 and 32.

Key financial information – items 33 to 36

Instructions to complete items 33 to 36 in the partnership tax return relating to key financial information.

Business and professional items – items 37 to 53

Instructions to complete items 37 to 53 in the partnership tax return relating to business and professional items.

Statement of distribution – item 54

Instructions to complete item 54 statement of distribution in the partnership tax return.

Declarations

Instructions for how to complete the declarations in the partnership tax return.

QC106947