Explains how goods and services tax (GST) works and what you need to do to meet your GST obligations.

• How GST works
• Registering for GST
• When to charge GST (and when not to)
• Tax invoices
• Claiming GST credits
• Accounting for GST in your business
• Lodging your BAS or annual GST return
• If your business changes or ceases

The following information will help you with completing your tax return

• Income questions 1-12 – Individual tax return 2025
• Deduction questions D1-D10 – Individual tax return 2025
• Losses question L1 – Individual tax return 2025
• Tax offset questions T1-T2 – Individual tax return 2025
• Medicare levy questions M1-M2 – Individual tax return 2025
• Adjustment questions A1-A4 – Individual tax return 2025
• Income test questions IT1-IT8 – Individual tax return 2025
• Spouse details – married or de facto 2025
• Supporting information – Individual tax return 2025

Instructions for completing the Individual Income Tax Return supplementary section.

Income questions 13-24 – supplementary tax return 2025

• 3 Partnerships and trusts 2025
• 14 Personal services income 2025
• 15 Net income or loss from business 2025
• 16 Deferred non-commercial business losses 2025
• 17 Net farm management deposits or repayments 2025
• 18 Capital gains 2025
• 19 Foreign entities 2025
• 20 Foreign source income and foreign assets or property 2025
• 21 Rent 2025
• 22 Life insurance companies and friendly societies bonuses 2025
• 23 Forestry managed investment scheme income 2025
• 24 Other income 2025

Deduction questions D11-D15 – supplementary tax return 2025

• D11 Deductible UPP amount of a foreign pension or annuity 2025
• D12 Personal superannuation contributions 2025
• D13 Deduction for project pool 2025
• D14 Forestry managed investment scheme deduction 2025
• D15 Other deductions not claimable elsewhere in your tax return 2025
• Total supplement deductions 2025

Tax offset questions T3-T9 – supplementary tax return 2025

• T3 Super contributions on behalf of your spouse 2025
• T4 Zone or overseas forces 2025
• T5 Invalid and invalid carer 2025
• T6 Landcare and water facility 2025
• T7 Early stage venture capital limited partnership 2025
• T8 Early stage investor 2025
• T9 Other refundable tax offsets 2025
• Total supplement tax offsets 2025

The instructions are split into sections that align to each part of the tax return:

• Items 1 to 5
• Items 6 to 14
• Information statement – items 15 to 25
• Overseas transactions or interests/thin capitalisatlion
• Calculation statement

Instructions for how to complete the Trust  tax return

• Business description and status items 1 and 2
• Income excluding foreign income – item 5
• Income excluding foreign income – items 6 to 9
• Income excluding foreign income – items 10 to 15
• Deductions – items 16 to 20
• Capital gains – item 21
• Foreign income – items 22 to 24
• Tax losses deducted – item 25
• Total net income or loss – item 26
• Losses information – item 27
• Landcare and water facility tax offset – item 28
• Overseas transactions – item 29
• Personal services income – item 30
• Taxation of financial arrangements – item 31
• Key financial information – items 33 to 36
• Business and professional items – items 37 to 52
• Tax offsets – items 53 to 55
• Medicare levy reduction or exemption – item 56
• Income of the trust estate – item 57
• Statement of distribution – item 58
• Trustee choice, beneficiaries and non-resident trust – items 59 to 61
• Declarations

Instructions for how to complete the partnership tax return.

• Partnership details including items 1 and 2
• Income excluding foreign income – item 5
• Income excluding foreign income – items 6 to 9
• Income excluding foreign income – items 10 to 15
• Deductions – items 16 to 20
• Foreign income – items 22 to 24
• Overseas transactions and personal services income – items 29 to 30
• Taxation of financial arrangements – items 31 and 32
• Key financial information – items 33 to 36
• Business and professional items – items 37 to 53
• Statement of distribution – item 54
• Declarations

Instructions for how to complete the SMSF tax return.

• Section A: SMSF information – items 1 to 10
• Section B: Income – item 11
• Section C: Deductions and non-deductible expenses – item 12
• Section D: Income tax calculation statement – item 13
• Section E: Losses – item 14
• Sections F and G: Member and supplementary member information
• Section H: Assets and liabilities – items 15 and 16
• Section I: Taxation of financial arrangements – item 17
• Section J and K: Other information and declarations

See the supporting documentation you may need to provide to verify the amounts included in your tax return.

• Records you need to keep