Do I need to lodge a tax return?
For 2025–26, you generally need to lodge if any tax was withheld from your pay or other income, or if your taxable income was more than the tax-free threshold of $18,200 (for full-year residents).
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The main triggers
- Tax was withheld from your salary, wages or other payments
- Your taxable income was over $18,200 (for full-year Australian residents)
- You had business income, an ABN or were a sole trader (even with a loss)
- You received certain super payments or a share of trust or partnership income
- You need to repay or adjust the private health insurance rebate
- You are a foreign resident with Australian-sourced income (other than some interest, dividends and royalties)
If you don’t need to lodge
If the ATO’s “Do I need to lodge a tax return?” tool says you don’t, you should generally lodge a non-lodgment advice. That tells the ATO it shouldn’t expect a return from you for that year.
Why you might lodge anyway
If tax was withheld, you usually want to lodge to get back any over-withholding. Even with low income, lodging can result in a refund.
Working holiday makers
Working holiday makers whose income was only salary and wages and below $45,001 don’t need to lodge or send a non-lodgment advice, but may choose to lodge to claim deductions.
Need help?
If you’re unsure, book a free 15-minute call. We can check your ATO records as your registered agent and tell you whether a return is needed. See our tax return service.
Frequently asked questions
Do I need to lodge if I earned under $18,200?
Possibly. If tax was withheld from your pay, you generally need to lodge, and you may get it back. If no tax was withheld and you had no other trigger, you may only need a non-lodgment advice.
Do sole traders have to lodge even with a loss?
Yes. If you ran a business during the year, you need to lodge even if it made a loss.
What is a non-lodgment advice?
A form telling the ATO you don’t need to lodge a tax return for that year.
Can you check for me?
Yes. As your registered tax agent we can see what the ATO holds and advise whether a return is needed.
Sources
ATO: how to work out if you need to lodge · ATO: Do I need to lodge a tax return? tool · ATO: tax rates for residents. General information only, checked 23 October 2026. Rules change, so confirm with the relevant agency or ask us about your situation.
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