Form detail
ATO Form Partnership Tax Return
Australian Partnership Tax Return
Country
Australia
Revision year
2024
Methods
efile
Updated
2026-05-20
Australian Partnership Tax Return
Annual income tax return for Australian partnerships.
Who must file: Australian partnerships including general partnerships and limited partnerships.
Practical overview
Australian partnerships file an information return; tax flows through to partners. Common issues include the corporate-limited-partnership rules that treat certain limited partnerships as companies, allocation of profits and losses, and Division 7A interaction where partnership uses corporate UPE arrangements.
Practical steps
- Prepare partnership accounts for the income year ending 30 June.
- Allocate net partnership income to each partner per the partnership agreement.
- File the partnership tax return.
- Ensure each partner reports their distributive share on their individual or corporate return.
Due-date notes
Generally 31 October self-lodger; later via registered tax agent.
Timing: 31 October
Penalty snapshot
Failure-to-lodge penalty applies to partnership and each partner.
Related guides
Primary sources
- ATO: Partnership tax returnVerified 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.