Who must file an income tax return in Australia, the tax year and deadline, what documents you need, how to file with Australian Taxation Office (ATO), and what happens if you are late.
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Updated for 2026
Last reviewed September 2026
Who must file
In most countries, anyone with income above the tax-free amount who was not fully taxed through payroll withholding must file: the self-employed, landlords, company directors and anyone with more than one income source. Companies file their own return. Check Australian Taxation Office (ATO)'s rules for employees, who are sometimes exempt or auto-assessed.
Everyone whose income is above the tax-free threshold ($18,200) or who had tax withheld; sole traders report business income on the same return.
Tax year and deadline
Every country fixes a tax year and a filing deadline a few months after it ends. Australian Taxation Office (ATO) publishes both. Put the deadline in your calendar with a reminder a month before, because late filing is penalised even when no tax is due.
Tax year: 1 July to 30 June.
Tax year 1 July to 30 June; lodge by 31 October, or later through a registered tax agent.
What you need
Your ABN and login for Australian Taxation Office (ATO)'s online service.
Employment income statements from each employer showing pay and tax withheld.
Your invoices, bank statements and expense records if you are self-employed.
Certificates for pension contributions, insurance, donations and other reliefs you will claim.
Last year's return, to check nothing is missed.
Filing step by step
Sign in to myGov linked to the ATO from late July, when income data is pre-filled.
Check the pre-filled income and add business income and deductions.
Lodge through myTax; refunds usually arrive within two weeks.
Employees and salary tax
Employers in Australia withhold income tax from salaries under the 2024-25 and 2025-26 bands and pay it to Australian Taxation Office (ATO). The Australia salary tax calculator shows the tax and take-home for any gross salary, which is a quick way to check your payslip before you file.
If you are late
Late returns attract a fixed penalty and late payment attracts interest, both set by Australian Taxation Office (ATO). File even if you cannot pay in full; penalties for not filing are usually heavier than for paying late, and most authorities allow instalment plans.
Questions people ask
Do I need to file if my employer already deducted tax?
It depends on Australia's rules. Some countries require every taxpayer to file, some auto-assess employees, others exempt employees with a single employer and no other income. The rule for Australia is set out above.
What if I had no income?
If you are registered with Australian Taxation Office (ATO), you may still have to file a nil return. Failing to do so is treated as a late return in many countries.
Can I file late without a penalty?
Rarely. Some authorities allow an extension if requested before the deadline. Otherwise file as soon as possible; penalties often grow with time.
Should I use an accountant?
If you are employed with no other income, the online service is designed for you. If you run a business or have foreign income or property, an accountant usually saves more than the fee.
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Australian Taxation Office (ATO) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Australian Taxation Office (ATO).
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