Individual Tax Return (ITR)

Every individual residing in Australia who meets any of the following conditions must lodge his/her tax return, for the financial year from 1st July till the following 30th June, with Australian Taxation Office (ATO):

  • You have been a resident for tax returns during the year and either paid tax through Pay As You Gain (PAYG) withholding or instalment system or being entitled to tax credits via withholding tax system
  • If you are entitled to the tax offset for the seniors and pensioners and
If you were: And Your Rebate Income (based on 2016 rates) has been more than:
Single, widowed or separated at any time during the year $32,279

Married but either you or your spouse lived in a nursing home during the year

Married and lived with your spouse together $28,974
  • You did not meet the above condition but you were paid by the Australian government for:
  • Newstart Allowance
  • Youth Allowance
  • Austudy payment
  • parenting payment (partnered)
  • partner allowance
  • sickness allowance
  • special benefit
  • widow allowance
  • farm household allowance
  • an education payment of any of the following when you were 16 years old or older
  • ABSTUDY living allowance
  • payment under the Veterans’ Children Education Scheme
  • payment under the Military Rehabilitation and Compensation Act Education and Training Scheme 2004, shown as ‘MRCA Education Allowance’ on your PAYG payment summary – individual non-business
  • age pension
  • bereavement allowance
  • carer payment
  • disability support pension, if you have reached age pension age
  • education entry payment
  • parenting payment (single)
  • widow B pension
  • wife pension, if either you or your partner was of age-pension age
  • age service pension
  • income support supplement
  • Defense Force income support allowance (DFISA) where the pension, payment or allowance to which it relates is taxable
  • DFISA-like payment from the Department of Veterans’ Affairs (DVA)
  • invalidity service pension, if you have reached age pension age
  • Partner service pension.
  • Your taxable income was more than:
$18,200 You were an Australian Tax Resident
$416 You were below 18 years old by end of the year and the amount received is not salary or wage
Any Amount You were not Australian Resident for tax purposes for the part of whole of the year