Eligibility to lodge an early tax return
If you leave Australia permanently and it is before the end of the income year (30 June), you may be able to lodge your tax return early.
You will need to use the paper tax return form to lodge early. Processing for early lodgments is 50 business days.
We only accept early lodgment of tax returns for individuals before the end of the income year if you are either:
- a foreign resident for tax purposes and you
- are leaving Australia permanently
- will no longer derive Australian-sourced income (other than interest, dividend and royalty income)
- an Australian resident for tax purposes and you
- are leaving Australia
- are ceasing to be an Australian resident for tax purposes
- will no longer derive Australian-sourced income (other than interest, dividend and royalty income).
You will need to lodge your tax return during the normal lodgment period (1 July to 31 October) if you:
- are not leaving Australia permanently
- will receive Australian-sourced income (other than interest, dividends and royalties) after leaving Australia
- have one of the following:
- Higher Education Loan Program (HELP) debt
- Australian Apprenticeship Support Loan (AASL) debt (formerly Trade Support Loan (TSL))
- Vocational education and training (VET) Student Loan debt.
How to lodge an early tax return
If you meet the eligibility requirements outlined above, you will need to:
- Refer to the current individual tax return instructions.
- Collect a payment summary from each of your employers plus details of other income you earned while in Australia. Payslips aren't sufficient as they may not contain final payment details.
- If your employer reports to us through Single Touch Payroll your payment, tax and super information will be available as an income statement online in myGov.
- Contact us to discuss general requirements such as the payment of any outstanding debts and lodgment of tax returns for earlier years. You will need your tax file number and other identifying information such as your previous year's notice of assessment to establish proof of identity.
- Consider any recent legislative changes that may impact on your circumstances when preparing your early tax return.
- Complete your paper tax return for individuals and mark the relevant year in bold on the front of the tax return. For example, if you are using Individual tax return instructions 2024 to complete your return for the 2024–25 income year, cross out the 2024 and mark the tax return 2025.
We will calculate your entitlement to the low income tax offset. You don't need to do anything to make this happen.
Post your completed tax return to the address on the paper form.
Your notice of assessment will be sent to the postal address you write on your tax return.
If you think your circumstances put you under serious financial hardship review your eligibility to request priority processing.
Other lodgment options
If you link the ATO to your myGov account you can lodge your tax return online with myTax from overseas.
To access myGov you will need to ensure you have sign in options you can access from overseas. You will also need an Australian bank account you can use to receive any refund amounts.