Lodging a tax return sounds more complicated than it usually is for a typical employee. Here's what actually needs to happen, and by when.
When Tax Returns Are Due
The financial year runs from 1 July to 30 June. If you lodge your own return, it's due by 31 October after the year ends — for the 2025–26 year, that falls on 2 November 2026, since 31 October is a Saturday. If you use a registered tax agent and you're on their client list before 31 October, you usually get a much later deadline, often 15 May the following year, under the ATO's lodgment program.
Before You Start: Gather Your Information
- Your income statement (previously called a payment summary or group certificate) from each employer, usually available on myGov.
- Records of any other income — bank interest, dividends, rental income, or side-business earnings.
- Receipts or records for anything you plan to claim as a work-related deduction.
- Private health insurance statement, if you have hospital cover.
- Details of any HECS-HELP or other study loan balance.
Most of this now pre-fills automatically in myGov from employer, bank and health fund data by around late July, which is one reason many people wait a few weeks after 1 July before lodging.
What You Can Claim
Common work-related deductions include uniforms and protective clothing specific to your job, tools and equipment, union or professional membership fees, work-related travel (not the commute to a regular workplace), and a portion of home office running costs if you work from home. The general rule: you must have spent the money yourself, it must relate directly to earning your income, and you need a record to prove it. The ATO's occupation-specific guides list common deductions for many professions.
How to Lodge
Most individuals lodge through myGov, linked to the ATO, using myTax — a free online form that pre-fills much of your income data. Alternatively, a registered tax agent can lodge on your behalf, which usually comes with a fee but also a later deadline and someone to ask about your specific deductions. Paper lodgment is still technically possible but rare and slower to process.
After You Lodge
Once lodged, the ATO issues a notice of assessment, usually within two weeks for an online return, confirming your final tax payable or refund. If you're owed a refund, it's generally paid directly into your nominated bank account. If you owe money, the notice will show a due date for payment, which can differ from the lodgment deadline.
Getting It Wrong Isn't the End of the World
If you discover an error after lodging — a missed deduction, an income statement that changed after you already lodged — you can request an amendment through myGov or your tax agent, generally within two years of the original assessment for most individuals.
If You Don't Need to Lodge
If you earned little or no income during the year and don't meet the criteria to lodge a full return, you may still need to submit a non-lodgment advice through myGov to tell the ATO you don't need to lodge — otherwise their systems may continue to expect a return from you each year and eventually follow up.
What Happens If You Owe Money
If your notice of assessment shows a tax debt rather than a refund, the due date is usually shown on the notice itself and can be later than the lodgment deadline. If you can't pay in full by then, contact the ATO or your tax agent before the due date — payment plans are commonly available, and reaching out early is treated very differently to simply not paying. General interest charge applies to amounts paid late, so it's worth arranging a plan rather than ignoring the debt.
Common Mistakes That Slow Things Down
- Lodging before all your income statements are marked "tax ready" in myGov, which can mean missing income or triggering an amendment later.
- Claiming a deduction without keeping a receipt or record — the ATO can ask for evidence well after your refund has already been paid.
- Forgetting to declare income from a side hustle, short-term rental, or cryptocurrency disposal, all of which the ATO receives data on from third parties.
- Using outdated bank account details, which delays a refund even after the return is processed.
DIY vs Using a Registered Tax Agent
A simple return — one employer, no investments, standard work deductions — is often straightforward to lodge yourself through myTax, and it's free. A registered tax agent costs a fee (itself tax-deductible the following year) but is worth considering if you have multiple income sources, rental property, capital gains, or you're simply unsure what you're entitled to claim — a good agent's fee often pays for itself in deductions you'd otherwise have missed, on top of buying you the later lodgment deadline.
Before you lodge, it's worth sanity-checking your expected tax with our Income Tax Calculator Australia, or see your full net position including HECS-HELP with our Take Home Pay Calculator Australia.