Form detail
ATO Form Individual Tax Return
Australian Individual Tax Return
Country
Australia
Revision year
2024
Methods
paper, efile
Updated
2026-05-20
Australian Individual Tax Return
Annual individual income tax return for Australian residents and non-residents.
Who must file: Australian residents with assessable income above the tax-free threshold and certain non-residents with Australian-source income.
Practical overview
Australian individual returns are due 31 October following the 30 June tax-year-end for self-lodgers, or as late as 15 May the following year via a registered tax agent. The Medicare levy and Medicare Levy Surcharge add complexity. Common issues include Division 7A deemed dividends, work-related deductions substantiation, and franking-credit gross-up for dividend income.
Practical steps
- Reconcile pre-filled myTax data with own records.
- Claim work-related deductions with substantiation.
- Apply franking credits and gross-up for dividend income.
- Lodge by 31 October self-lodger or 15 May via tax agent.
Due-date notes
31 October for self-lodgers; up to 15 May via registered tax agent.
Timing: 31 October
Penalty snapshot
Failure-to-lodge penalty of up to AUD 313 per 28-day period to a maximum of 5 periods; general interest charge on unpaid amounts.
Related guides
Primary sources
- ATO: Individual tax return instructionsVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.