Tax return basics
Who lodges, when, what counts as income, and the mistakes that cost money.
3 minute read · Last updated 5 October 2026
Who and when
If you worked and tax was withheld, you probably need to lodge a return — and if too much was withheld, lodging is how you get it back. The tax year ends on 30 June, and the tax office sets the lodgement period that follows.
If you use a tax agent, your deadline is usually later than the public one. Check the current dates each year; they are not fixed in this guide on purpose.
What counts and what you can claim
Income includes wages, some government payments and interest. You can usually claim work-related expenses you paid for yourself and were not reimbursed for, such as tools, uniforms or a share of some costs — but only if the rules allow it and you have records.
Keep receipts and a bank record. A claim you cannot support is the fastest way to turn a refund into a debt.
Do it once, properly
Create a myGov account and link it to the tax office, so your income statements and your return are in one place. Lodge through the tax office's own service, or use a registered agent — check the registration before you hand over your details.
Rates, offsets and lodgement dates change every year. Treat this as the map; treat the tax office as the territory.
The one thing to take away
Lodge every year, even on a low income — you may be owed money, and late lodgement has consequences.
Official sources
Always check the official source. Rates, fees and rules change.