ATO logo

Overdue tax return with rental income letter

What to do if you get a data matching letter about an overdue tax return that includes rental income.

Published 8 October 2025

Receiving your letter

We may send you a letter if you need to lodge an overdue tax return and our records show you have received income from a rental property.

We use data matching to help maintain trust in the tax system. This means we compare information from third parties with what you’ve reported to us. If information doesn’t match, we may contact you to find out why.

The data we collect is from third parties, including:

  • financial institutions
  • property managers
  • land title offices
  • sharing economy platforms
  • bond authorities
  • insurers.

What you need to do

You should check your records and confirm if you need to lodge a tax return for the years indicated in the letter.

You may use the Do I need to lodge a tax return? tool to determine if you need to lodge.

If you need to lodge a tax return

You can lodge your tax return by collecting your records and:

  • asking your registered tax agent to lodge it on your behalf
  • using our online services through myGov and include all rental income and allowable deductions for your rental property.

If you don’t need to lodge a tax return

If you don’t think you need to lodge a tax return, you don't need to reply to the letter.

We will contact you if we need more information.

QC105601