Australia: what to claim, what to file, in what order
Income year 1 July 2025 to 30 June 2026 (2025-26). Everything on this page is specific to Australia, so nothing here is a general rule that quietly does not apply to you.
Figures as published by the Australian Taxation Office for 2025-26. Medicare levy surcharge and study loan repayments are not modelled.
Moves that cut this year's bill
These are the Australia moves you can make yourself, with no adviser and no structure to set up. They only count if the money moves before 30 June.
Salary sacrifice into super
Pay goes into super before tax, where it is taxed at 15% instead of your rate.
Saves the gap between your marginal rate and 15%, so up to 32 cents in the dollar.
Cost: Nothing to set up and nothing yearly.
Sione, 45, nurse in Brisbane, Queensland, on $120,000
Sacrifices $15,000 into super. His employer already puts in about $13,800, so he stays under the $30,000 cap.
$5,550 less income tax and Medicare at 37%, while the fund pays $2,250 at 15%. Net saving about $3,300, and $12,750 lands in his super.
Rule behind it: Concessional cap 30,000 for 2025-26, contributions taxed at 15%
Use unused super caps from earlier years
If you did not use your full super cap in the last five years, you can use the leftover in a big income year.
Can take a large one off bite out of a bonus or a capital gain.
Cost: Nothing to set up and nothing yearly.
Nadia, 52, Perth, sells an investment unit for a $180,000 gain
The 50% discount leaves $90,000 taxable on top of her $95,000 salary. She has $62,000 of unused caps from four earlier years and contributes it all.
About $23,000 less tax at her 39% rate for the year, against $9,300 of contributions tax inside the fund. Roughly $13,700 kept, in one move.
Rule behind it: Carry forward concessional contributions, five year window
What you can deduct or claim in Australia
Personal super contributions
Claim a deduction after lodging a notice of intent with your fund.
Employees and the self-employed
Work related expenses
Tools, protective clothing, union fees, courses that relate to your current job, and 70c an hour for working at home.
Employees
Car and travel
88c a kilometre up to 5,000 km, or a logbook for higher claims.
Anyone travelling for work
Income protection insurance
Premiums are deductible outside super.
Everyone
Rental property costs
Interest, rates, insurance, agent fees, repairs, plus depreciation via a quantity surveyor's schedule.
Landlords
Prepaid expenses
Pay up to 12 months of deductible costs before 30 June to bring the deduction forward.
Everyone
Donations
Gifts over $2 to deductible gift recipients.
Everyone
The filing steps, in order
- 1
Wait for prefill
Employers, banks, funds and health insurers report to the ATO, and myTax fills most of it in for you a couple of weeks into July.
From mid July
- 2
Make deductible payments before the year ends
Personal super contributions, prepaid interest and income protection premiums only count if the money leaves your account by 30 June, and a super contribution must reach the fund.
30 June
- 3
Put your deduction records together
Work related expenses, a logbook or the cents per kilometre record for the car, home office hours, tools, and rental property statements including depreciation.
Before you lodge
- 4
Lodge the return
Through myTax in myGov, or through a registered tax agent. Notice of intent to claim a super deduction must be lodged with your fund before you lodge the return.
31 October, or later through a registered agent
- 5
Settle the assessment
Any amount owing on your notice of assessment, including Medicare levy, surcharge and study loan repayments.
21 November for self lodgers
- 6
Keep the records
Five years from lodgement, and longer for assets you still hold that will one day be sold.
Ongoing
Forms to file with the ATO
| Form | What it does | When | Who needs it |
|---|---|---|---|
| Individual tax return, myTax | Your annual return through myGov | By 31 October, or later through a registered tax agent | Everyone |
| Notice of intent to claim a deduction | Tells your super fund you will claim the contribution | Before you lodge, and before 30 June the following year | Anyone claiming personal super contributions |
| Rental property schedule | Income and deductions per property | With your return | Landlords |
| Business schedule | Sole trader income and expenses | With your return | Sole traders |
| Business activity statement | GST and PAYG instalments | Quarterly, usually 28 days after quarter end | GST registered businesses |
| TFN declaration | Give your employer your tax file number and claim the threshold | When you start a job | Employees |
| Company tax return | Company income and tax | Usually by 28 February for most companies | Companies |
Not covered on this page
- HELP and other study loan repayments
- Medicare levy surcharge and private health rebate tiers
- State land tax, payroll tax and stamp duty
- Tax year: 2025-26. Your year ends 30 June.