To help us prepare your tax return correctly, please bring or upload the records that apply to your situation.

ATO pre-fill information is useful, but it is not a substitute for your own records. Some information may be delayed, incomplete or incorrect, especially where you changed jobs, sold investments, received trust distributions, owned rental property, traded crypto, or had private health insurance changes during the year.

Please provide documents through our secure client portal where possible. Avoid sending TFNs, identity documents, bank details or highly sensitive records by ordinary email.

1. Employment income

💰  Income statements from all employers for 2025-26

Please check that each income statement is marked “Tax ready” in myGov or ATO Online before lodging.

Bring or upload details if:

• you worked for more than one employer;

• you changed jobs during the year;

• you received allowances, bonuses, commissions, termination payments or back pay;

• your employer issued a payment summary instead of an income statement; or

• an income statement looks incorrect or is not marked Tax ready.

If you are unsure, bring your final payslip for the year as a cross-check.

2. Government payments

💰  Centrelink, Services Australia or Department of Veterans’ Affairs payment details

This may include:

• JobSeeker;

• Age Pension;

• Disability Support Pension;

• Austudy, Youth Allowance or ABSTUDY;

• Carer payments;

• parental leave payments;

• other taxable government payments.

Many government payments appear in the ATO pre-fill report, but it is still useful to have your own records, especially if payments started, stopped or changed during the year.

3. Investment income

📝  Bank interest summaries

Please provide bank interest summaries or bank statements showing interest received during the year.

📝  Dividend statements

For shares, provide dividend statements showing:

• company name;

• payment date;

• unfranked amount;

• franked amount;

• franking credits;

• TFN withholding, if any.

📝  Managed fund, ETF and trust annual tax statements

If you owned managed funds, ETFs or units in a trust, please provide the annual tax statement or AMMA statement. These are often issued after 30 June and may not be available immediately at the start of July.

This information is important because the tax return may need to report trust income, capital gains, foreign income, franking credits, tax-deferred amounts and cost base adjustments.

4. Shares, ETFs, managed funds and capital gains

♻️  Details of any investment disposals during 2025–26

Please provide buy and sell details for any:

• shares;

• ETFs;

• managed funds;

• options;

• cryptocurrency;

• foreign investments;

• investment property or land;

• other CGT assets.

For each disposal, provide:

• purchase date;

• purchase price;

• sale date;

• sale proceeds;

• brokerage or transaction costs;

• dividend reinvestment plan records, if applicable;

• prior year capital losses, if known.

For shares and ETFs, a broker tax report or realised capital gains report is helpful, but we may still need original purchase records to confirm the cost base.

5. Cryptocurrency and digital assets

🧾  Crypto transaction reports

If you bought, sold, swapped, transferred, staked, mined or earned crypto during the year, please provide a transaction report or CSV from each exchange or wallet.

Please also provide details of:

• sales into Australian dollars or foreign currency;

• crypto-to-crypto swaps;

• transfers between wallets or exchanges;

• staking rewards;

• airdrops;

• mining income;

• lost or stolen crypto;

• NFTs or other digital assets;

• fees and gas costs.

A consolidated report from a crypto tax software provider can be helpful, but we may still need the underlying exchange reports if the data does not reconcile.

6. Rental property records

🧾  Rental income and expense records for each property

For each rental property, provide:

• annual rental statement from the property manager;

• rent received if self-managed;

• council rates;

• water rates;

• body corporate or strata levies;

• insurance;

• repairs and maintenance invoices;

• pest control;

• cleaning;

• advertising;

• property management fees;

• land tax, if applicable;

• borrowing expense details;

• depreciation schedule, if available.

🧾  Loan and interest records

Please provide the full-year loan statement for each rental property loan. If there were redraws, refinances, offsets, split loans, private-use withdrawals or loan restructures, please provide details. Interest may need to be apportioned if the loan was not used wholly for the rental property.

🧾  Repairs, improvements and new assets

Please provide invoices for repairs, renovations, improvements and new assets. Examples include:

• hot water systems;

• air conditioners;

• flooring;

• appliances;

• fencing;

• painting;

• bathroom or kitchen work;

• structural work.

Some costs may be immediately deductible, while others may need to be claimed over time as depreciation or capital works.

🏠  If you sold a property

Please provide:

• purchase settlement statement;

• sale settlement statement;

• legal fees;

• agent commission;

• advertising costs;

• stamp duty on purchase;

• building and pest reports;

• improvement and renovation records;

• depreciation schedule;

• main residence details, if the property was ever your home.

7. Business or sole trader income and expenses

🧾  Business income and expense records

If you operated a business or side business, provide:

• Profit and Loss statement;

• Balance Sheet, if available;

• accounting software report;

• bank statements, if needed;

• invoices or sales summaries;

• receipts for major expenses;

• asset purchase invoices;

• motor vehicle records;

• home office records;

• business loan statements;

• GST/BAS records, if registered for GST.

🧾  GST and BAS records

If you are registered for GST, please provide copies of BAS lodged during the year or access to your accounting file so we can reconcile GST, income and expenses.

📝  Asset purchases

For equipment, tools, vehicles, computers or other business assets, provide invoices showing:

• supplier;

• date purchased;

• description;

• cost;

• GST;

• date first used or installed ready for use;

• whether the asset was used privately as well as for business.

8. Work-related deductions

💰  Work-related expenses

For employment-related deductions, provide receipts or records for items such as:

• tools and equipment;

• uniforms and protective clothing;

• union fees;

• professional memberships;

• subscriptions;

• work-related phone and internet use;

• stationery;

• seminars and training;

• occupation-specific licences or checks;

• protective items for outdoor work, where relevant.

The basic rule is that the expense must be work-related, you must have spent the money yourself, you must not have been reimbursed, and you must have a record to prove it.

9. Motor vehicle and travel expenses

🚘  Motor vehicle claims

If you used your car for work-related travel, provide either:

• a logbook and car expense records; or

• a summary of work-related kilometres if using the cents-per-kilometre method.

Please note that normal travel between home and work is usually private travel and not deductible.

🛫  Travel expenses

If you travelled for work, provide:

• dates of travel;

• destination;

• reason for travel;

• employer allowance details;

• flights, accommodation and meal receipts;

• travel diary, if required.

10. Working from home

📝  Work-from-home records

If you worked from home during 2025-26, provide:

• total hours worked from home;

• a diary, timesheet, roster or other record of hours;

• electricity bill;

• internet bill;

• phone bill, if claiming phone use;

• receipts for office equipment, furniture or technology;

• details of employer reimbursements, if any.

For the fixed-rate method, you still need records of actual hours worked from home and at least one record for each relevant running expense. The fixed-rate method covers certain running expenses, so those same expenses cannot be claimed again separately.

If claiming actual costs, more detailed records are required.

11. Self-education expenses

👩🏽‍🎓  Course and study records

If you are claiming self-education expenses, provide:

• course name;

• education provider;

• tax invoices or receipts;

• textbooks and materials;

• travel records, if applicable;

• proof of payment;

• evidence of how the course relates to your current income-earning work.

Not all study costs are deductible. The course must have a sufficient connection to your current employment or income-producing activities.

12. Donations

🧾  Donation receipts

Please provide receipts for donations of A$2 or more to deductible gift recipients.

Raffle tickets, fundraising items, event tickets, chocolates, merchandise and school fundraising purchases are generally not deductible, even where the payment supports a good cause.

13. Private health insurance and Medicare Levy Surcharge

👨🏾‍⚕️  Private health insurance tax statement

Please provide your 2025–26 private health insurance tax statement from your health fund. This helps confirm:

• insurer details;

• policy number;

• who was covered;

• hospital cover days;

• premiums eligible for rebate;

• Australian Government rebate received.

This is important for the private health insurance rebate and Medicare Levy Surcharge.

For 2025–26, Medicare Levy Surcharge can apply if you, your spouse or your dependants did not have appropriate private hospital cover and your income for MLS purposes exceeded the relevant threshold.

The FY2026 MLS thresholds are:

The family threshold increases by A$1,500 for each Medicare Levy Surcharge dependent child after the first child.

Extras-only cover is not enough for MLS purposes. The cover generally needs to be appropriate private hospital cover.

14. Spouse, partner and dependant details

🤵🏾‍♂️  Spouse or partner details

If you had a spouse or de facto partner at any time during 2025–26, please provide:

• full legal name;

• date of birth;

• relationship start date, if relevant;

• separation date, if relevant;

• whether you were living together on 30 June 2026;

• their taxable income or estimated taxable income;

• reportable fringe benefits;

• reportable employer super contributions;

• deductible personal super contributions;

• net investment losses;

• tax-free government pensions or benefits;

• foreign income, if any;

• child support paid, if applicable.

These details can affect Medicare levy, Medicare Levy Surcharge, private health insurance rebate, spouse tax offset eligibility, senior and pensioner tax offset calculations and other tax return labels.

👶🏾  Dependent children

Please provide each dependent child’s:

• full name;

• date of birth;

• whether they were a dependant for the full year;

• any date they became or ceased to be a dependant;

• child support details, if applicable.

15. Superannuation records

💰 Personal super contributions

If you made personal super contributions and want to claim a tax deduction, please provide:

• amount contributed;

• payment date;

• fund name;

• notice of intent to claim a deduction;

• fund acknowledgement of the notice.

A deduction cannot be claimed unless the notice of intent requirements are satisfied.

🧾  Other super records

Please advise if you:

• salary sacrificed to super;

• exceeded your concessional cap;

• received an ATO excess contribution notice;

• accessed super;

• received a super income stream;

• have a self-managed super fund.

16. HECS/HELP, student loans and other obligations

📝  Study loan details

Please advise if you have a HELP, HECS, VSL, SFSS or other study/training loan.

The ATO generally calculates repayments through the tax return, but it is useful to tell us if your study loan changed during the year or if you made voluntary repayments.

17. Prior year documents for new clients

🧾  Last year’s tax return and Notice of Assessment

If you are a new client, please provide:

• prior year tax return;

• prior year Notice of Assessment;

• details of carried-forward capital losses;

• rental property depreciation schedule;

• prior year work papers, if available;

• details of any ATO payment plan or outstanding tax debt.

If we prepared your return last year, we should already have these records on file.

18. Records to keep

Please keep records for at least five years after lodging your tax return, or longer where records relate to capital gains tax assets, rental properties, depreciating assets or carried-forward losses.

⏳ Good records help support your claims if the ATO reviews your tax return later.

👨🏾‍⚖️  Final reminder

Please bring anything you are unsure about. It is better to ask before lodging than to miss a lawful deduction or claim something that cannot be supported.