Tax return checklist: documents to gather before you lodge in Australia

Before you lodge an individual tax return, gather: your income statements (marked "tax ready") for every employer, interest, dividend and distribution details, records of any shares, crypto or property sold, rental summaries, records for every deduction you plan to claim, your work-from-home hours log, any notice of intent acknowledgment for personal super contributions, and private health insurance details. Most of the income data is pre-filled in myTax by late July or August, but pre-fill can be incomplete or wrong, so check it against your own records. This guide expands each item and explains why it matters.

You can tick items off with the interactive tax return checklist. For the calculation itself, see the step-by-step tax guide. This is general information for employees and individual investors.

Income: what to collect

Income type	Document	Where to find it	Common problem
Salary and wages	Income statement	ATO online services in myGov	Not yet "tax ready"; lodging early can cause an amendment
Bank interest	Bank statements or annual interest summary	Your bank; usually pre-filled	Joint accounts need your share only
Dividends	Dividend statements showing franking credits	Share registry	Missing DRP dividends, which are still income
ETF and managed fund distributions	Annual tax statement (AMMA or AMIT)	Fund issuer, often after July	Statements arrive late; lodging before them leads to errors
Share or crypto sales	Contract notes, exchange history	Broker, exchange	Missing cost base, or crypto-to-crypto swaps not recorded
Rental property	Agent's annual statement, loan interest summary, bills	Agent, lender	Capital items claimed as repairs
Government payments	Payment summary	Services Australia via myGov	Some payments are taxable
Foreign income and pensions	Overseas statements, converted to AUD	Overseas employer or fund	Forgetting foreign tax offset records
Side income	Invoices and bank records	Your own records	Treating a regular activity as a hobby

Waiting for pre-fill. Employers must finalise income statements by 14 July in most cases, and bank and dividend data usually follow during July and August. If you lodge in the first days of July, you may need to amend later.

Deductions: the evidence the ATO expects

For each work-related expense you need to show that you paid it, you were not reimbursed, it directly relates to earning your income, and you have a record:

receipts or invoices for each item, and bank statements;
for items used privately too, a reasonable basis for the work-use percentage (a diary, logbook or usage record);
for working from home, a log of actual hours for the full year if you use the fixed rate method (see fixed rate vs actual cost);
for car expenses, either a logbook (logbook method) or a reasonable estimate of business kilometres, capped at 5,000 km (cents per kilometre method);
for self-education, course enrolment and proof the course relates to your current job;
receipts for gifts to deductible gift recipients ($2 or more) and for tax agent fees paid during the year.

The myDeductions tool in the ATO app lets you store photos of receipts and log trips through the year, which you can upload to myTax or share with your tax agent.

Super and health cover

Personal super contributions you want to deduct: a copy of the notice of intent you lodged with the fund and the fund's acknowledgment, obtained before you lodge the return. Without it, the deduction can be denied.
Spouse contributions: the amount and your spouse's income, for the spouse contribution offset.
Private health insurance: your insurer reports policy details to the ATO, and they are usually pre-filled. Check the days covered, especially if you changed policies or cover type. This affects the private health insurance rebate and the Medicare levy surcharge.
Spouse details: name, date of birth and taxable income, needed for family surcharge and offset tests even if you lodge separately.

Personal and account details

Your bank account (BSB and account number) for any refund.
Your tax file number is linked through myGov; you do not need to enter it in myTax.
If you have a HELP or other study loan, check that the balance shown makes sense, including the 2025 reduction.
If you moved overseas or arrived during the year, dates of arrival and departure for residency purposes.

Deciding who lodges

	Self-lodge in myTax	Registered tax agent
Deadline	31 October for the previous income year	Usually later, if you are on the agent's list before 31 October
Cost	Free	Fee, deductible in the following year
Suits	Salary, interest, simple deductions	Rental properties, capital gains, foreign income, business income, past late returns
Responsibility	Yours	Still yours, but an agent's advice can reduce penalties if you took reasonable care

Check any agent on the Tax Practitioners Board register before engaging them. See the deadline guide.

Keeping records afterwards

Keep records for five years from the date you lodge (longer for assets: until five years after the CGT event). Digital copies are acceptable if they are a true and clear reproduction. Records in a language other than English may need translation if requested.

FAQ

Can I lodge without my income statement being tax ready?

You can, but if your employer later changes it, you may need to amend. It's usually better to wait until it is marked tax ready.

Do I need receipts for claims under $300?

If your total work-related expense claims are $300 or less, you do not need written evidence, but you must have spent the money and be able to show how you worked out each claim. Once the total is above $300, you need written evidence for the whole amount, not just the part above $300. Car and some other expenses have their own record rules.

What if I lost a receipt?

Bank statements may help show the payment, but you also need evidence of what it was for. Contact the supplier for a copy if possible.

Is a tax agent's fee deductible?

Yes, in the income year you pay it.

Sources

Australian Taxation Office — records you need to keep, income statements, myDeductions, pre-filling, deductions
myGov — linking the ATO and lodging through myTax
Tax Practitioners Board — register of registered tax agents