Personal details and prior records
- Tax file number and current contact details
- Bank details for any refund
- Your previous tax return and notices of assessment if relevant
- Details of your spouse and dependants where applicable
2025-26 Australian income tax return
Australian Tax Return Checklist 2026
A practical list of the records and questions worth gathering before your 2025-26 Australian tax return appointment.
A useful starting point
Prepare once, then review together
This checklist helps Australian individuals and small business owners organise information before speaking with a registered tax agent.
For an expense claim, the ATO generally expects that you paid the cost yourself, were not reimbursed, the expense directly relates to earning your income, and you have the required records.
Your 2026 checklist
Records worth gathering
Income received
- Salary, wages, allowances, tips and other employment income
- Government payments and pensions
- Bank interest, dividends and managed fund statements
- Foreign income, cryptocurrency activity and other income records
Work-related expenses
- Receipts and records for work-related purchases
- Working-from-home hours and eligible expense records
- Vehicle or travel records where work use may apply
- Professional memberships, education and other relevant records
Rental property
- Rental income statements and property manager reports
- Loan interest, rates, insurance, repairs and agent fees
- Purchase, sale and ownership documents
- Depreciation schedules and capital works records if available
Business or sole trader records
- Sales and other business income records
- Business expense receipts and invoices
- Bank statements, bookkeeping reports and vehicle records
- BAS, GST, asset purchase and finance documents
Investments and capital gains
- Share, managed fund, property and other asset sale documents
- Original purchase and associated cost records
- Dividend statements and distribution tax statements
- Records of any capital losses carried forward
Other tax information
- Private health insurance statement details
- Personal superannuation contribution notices
- Income protection insurance records where relevant
- Donation receipts from deductible gift recipients
Questions for your accountant
- Changes in work, family, residency or business circumstances
- Assets bought or sold during the year
- Expenses where the work connection or evidence is unclear
- Anything unusual that may affect your return
Keep the evidence
Records make a claim supportable
Keep receipts, invoices, statements, calculations, and other evidence in a form you can retrieve later.
This page is general information only and is not personal tax advice.
Frequently asked questions
Using this checklist
Do I need every item on this checklist?
No. Gather only the records that relate to your income, deductions, investments, property, business activities and other circumstances.
How long should I keep tax records?
The ATO generally requires individuals to keep written evidence for five years, although some records may need to be kept longer. Check the ATO guidance for your specific circumstances.
Can I claim an expense without a receipt?
Record requirements depend on the expense and circumstances. Do not assume an expense is deductible. Keep the evidence you have and ask your registered tax agent about the applicable rules.
Can KZ Accounting & Tax help clients outside Melbourne?
Yes. KZ Accounting & Tax is based in Melbourne and serves clients across Australia.
Official guidance
Check the ATO source material
Ready when your records are
Talk through your 2026 tax return.
KZ Accounting & Tax provides personal support for clients in Melbourne and across Australia.