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Before you start:

You can work through our Do I need to lodge a tax return? online tool, or review the following information.

If any of the following reasons applies to you, you must lodge a tax return:

Reason 1

During 2023–24, you were an Australian resident and you:

paid tax under the pay as you go (PAYG) withholding or instalment system, or
had tax withheld from payments made to you (excluding mining payments).

Reason 2

You were eligible for the seniors and pensioners tax offset; To work out your rebate income, see Income Test 2024.

Reason 3

You were not eligible for the seniors and pensioners tax offset but you received a payment listed at question 5 and other taxable payments which when added together made your taxable income (from taxable income or loss on your tax return) more than $21,884.

Reason 4

You were not eligible for the seniors and pensioners tax offset and you did not receive a payment listed at question 5 or question 6, but your taxable income was more than:

$18,200 if you were an Australian resident for tax purposes for the full year (see the meaning of Australian resident for tax purposes in Special circumstances and glossary)
$416 if you were under 18 years old at 30 June 2024 and your income was not salary or wages
$1 if you were a foreign resident and you had income taxable in Australia which did not have a final non-resident withholding tax withheld from it, or
your part-year tax-free threshold amount if you became or stopped being an Australian resident for tax purposes; see question A2 or phone 13 28 61.

Other reasons:

Deceased estate

If you are looking after the estate of someone who died during 2023–24, consider all the above reasons on their behalf. If a tax return is not required, complete the Non-lodgment advice 2024 form and send it to ATO.

Franking credits

If you received franking credits and you don't need to lodge a tax return for 2023–24, you may be eligible to claim a refund of franking credits by using Refund of franking credits instructions and application for individuals 2024 (NAT 4105) and lodging your claim online, by mail.

The following resources will help you understand deductions you may be able to claim and what records you need to keep.

Car expenses – what’s under the bonnet?
Clothing and laundry – it pays to learn what you can claim at tax time
Employees working from home – new working from home fixed rate
Gifts and donations
Self-education expenses – it pays to learn what you can claim at tax time
Travel expenses – what you need to know before you go
Tools, equipment and other assets - you buy and use to help earn your employment income
Mobile phone, mobile internet - you incur that directly relate to earning your income.
Computers, laptops and software – you use for work, including the cost of repairs