It is important that you complete the Individual information on pages 1 and 2 of your tax return accurately to avoid delaying your notice of assessment. We have provided explanations below for the tax-related items so that you can complete these sections correctly.
If you are not sure whether you have to lodge a tax return see Do I need to lodge a tax return? for more information.
Your tax file number
Your tax file number (TFN) is shown on your payment summary, as well as on your last notice of assessment. You do not have to quote your TFN on your tax return, but your assessment may be delayed if you do not. If you are new to the tax system and don't have a TFN, phone 13 28 61.
Are you an Australian resident?
You must print X in the YES box if you were an Australian resident for tax purposes for all of 011-12. If you were not an Australian resident for tax purposes for all of 2011-12 print X in the NO box.
Generally, we consider you to be an Australian resident for tax purposes if:
- you have always lived in Australia or you have come to Australia and live here permanently
- you have been in Australia continuously for six 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 six months during 2011-12, unless your usual home is overseas and you do not intend to live in Australia
- you go overseas temporarily and you do not set up a permanent home in another country, or
- you are an overseas student who has come to Australia to study and are enrolled in a course that is more than six months long.
If you need help in deciding whether or not you are an Australian resident for tax purposes, we have online tools to help you. Go to Are you a resident? if you have recently arrived in Australia, or Determination of residency status - leaving Australia if you have left Australia or intend to leave Australia soon.
Has your residency status changed?
If your residency status for tax purposes changed during 2011-12, that is, you were an Australian resident for part of 2011-12, you will need to answer yes to this question and complete item A2 on page 7 of your tax return. We need this information to work out your tax-free threshold.
Will you need to lodge an Australian tax return in the future?
This may be your last tax return if:
- your annual taxable income in the future will be below the tax-free threshold ($18,200 for 2012-13)
- your only source of income in the future will be an Australian Government pension
- you will become eligible for the senior Australians tax offset in 2012-13, and your rebate income is below the threshold for lodging a tax return this year (for threshold levels and eligibility for 2011-12, see Do you need to lodge a tax return?)
- you are moving overseas permanently, or
- you are 60 years old or older and your only source of income is from superannuation benefits (both lump sum and income streams) that have already been subject to tax in the superannuation fund.
Depending on your situation, print X in the YES, NO or DON'T KNOW box.
Electronic funds transfer (EFT)
Direct refund
Complete your account details even if you have provided them to us before. Joint accounts are acceptable.
Print the following:
- the bank state branch (BSB) number - do not include spaces or hyphens; this six digit number identifies the financial institution
- the account number - do not include spaces; this number should not have more than nine characters
- the account name - as shown on your bank account records, with spaces between each word and between initials; if your account name has more than 32 characters, provide the first 32 characters only.
Deceased estate
Print DECEASED ESTATE on the top of page 1 of the tax return and at the question Will you need to lodge an Australian tax return in the future? print X in the NO box. The executor or administrator of the estate must sign the tax return on behalf of the deceased person and send it to us.