Individual

Learn the types of income the ATO says individuals may need to declare in a tax return.

Understand how income tax is calculated for individuals using marginal tax rates.

Understand what the tax-free threshold is and how to claim it as an Australian resident for tax purposes.

Understand how Australian tax residency is determined and why it matters for the tax you pay.

Understand how compulsory HELP loan repayments are calculated and collected through the Australian tax system.

Understand what myTax is, who can use it, and how it fits with your tax return.

Understand the difference between lodging your own tax return and using a registered tax agent.

Understand why some people receive a tax refund and others receive a tax bill after lodging.

Understand your options if you disagree with a Notice of Assessment or another ATO decision.

Understand what a TFN is, why it matters, and how it is used for tax and superannuation.

Understand what a Notice of Assessment shows, when you receive it, and why it matters.

Find out how the ATO says individuals can fix a mistake or add missing information after lodging a tax return.

Understand when you may need to lodge an Australian tax return and where the ATO explains your lodgment options.

Understand when working-from-home expenses may be deductible and what records the ATO expects.

Learn what the ATO says about late lodgment and failure to lodge on time penalties.

Understand what a tax return is and what information individuals usually need to include.

Understand what a tax offset is and how it differs from a tax deduction.

Learn what the Medicare levy is and how the ATO explains its role in the Australian tax system.

Understand the types of tax records individuals should keep for income, deductions, offsets, and tax return claims.

Find out what a tax deduction is and how deductions may reduce taxable income when supported by records.

Learn what assessable income means and why it matters when preparing an Australian tax return.

Understand what taxable income means and how it relates to income, deductions, and your tax return.