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 you need to lodge a tax return? 2017
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, go to ato.gov.au/tfn or 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 2016-17. If you were not an Australian resident for tax purposes for all of 2016-17 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 2016-17, 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 at Work out your residency status for tax purposes.
Has your residency status changed?
If your residency status for tax purposes changed during 2015-16, that is, you were an Australian resident for part of 2016-17, you will need to answer yes to this question and complete item A2 on your tax return. We need this information to work out your tax-free threshold.
Were you in Australia on a 417 or 462 working holiday visa at any time between 1 January 2017 and 30 June 2017?
If you were in Australia on a 417 or 462 working holiday at any time between 1 January 2017 and 30 June 2017, you must complete item A4 on your tax return. You must complete this item or you may be taxed at a higher tax rate.
Has any part of your name changed since completing your last tax return?
To find out how to update your name on our records, go to Update your details or phone 13 28 61.
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 2017-18)
- your only source of income in the future will be an Australian Government pension
- you will become eligible for the seniors and pensioners tax offset in 2017-18, and your rebate income is below the threshold for lodging a tax return this year (for threshold levels and eligibility for 2016-17, see Do you need to lodge a tax return? 2017)
- 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.
Deceased estate
Print:
- Deceased estate on the top of page 1 of the tax return
- X in the No box at Will you need to lodge an Australian tax return in the future?
The executor or administrator of the estate must sign the tax return.
Electronic funds transfer (EFT)
Direct refund
We need your financial institution details to pay any refund owing to you, even if you have provided them to us before. Joint accounts are acceptable.
Complete the following:
- BSB number (this number has six digits, do not include spaces or hyphens)
- account number (this number has no more than nine digits, do not include spaces or hyphens)
- account name, as it appears on the bank account records. Include all blank spaces where required. If the account name exceeds 32 characters, complete only the first 32 characters.