The exact pile depends on who you are. An employee, an investor, a landlord, a sole trader, a company director and an Australian business operating overseas each need a different set.
This guide splits documents into two groups: what to gather for your accountant, and what you must keep as evidence rather than attach to the return. Confirm current requirements with your accountant or registered tax agent.
Key Takeaways
- Bring your TFN, personal details, prior returns, ATO letters and records for every income source.
- Organise evidence for deductions, offsets, super contributions, investments and rental property.
- Businesses need reconciled statements, BAS and GST records, payroll data and asset registers.
- Keep a missing-documents list and send sensitive files through a secure portal.
Start with identity, prior returns and tax notices
Personal identification and tax profile
Your accountant needs enough detail to verify you and anyone included in the return:
- Full legal names and dates of birth
- Tax file numbers
- Residential and postal addresses
- Residency status
- Spouse and dependant details
- Bank details for a refund or payment arrangement
Ask which identity documents are required before you send copies. You can share your TFN with a tax agent, but the ATO says never share passwords.
Previous returns and ATO correspondence
Bring these records with you:
- Latest income tax return
- Notices of assessment
- Amended returns
- Payment arrangements and extension records
- Letters from the ATO or a state revenue office
Prior years can reveal carried-forward losses, unused deductions and unresolved issues. Keep loss records until the review period ends for the year the loss is fully deducted.
Changes during the tax year
Write a short dated timeline of anything that changed. Examples:
- New job, redundancy or business start or closure
- Marriage, separation or a new dependant
- Property purchase or sale
- Inheritance
- Move overseas or change of residency
Attach supporting documents where you have them.
Gather income and tax withheld records
Employment and PAYG income
Wait until your income statement shows "Tax ready" in myGov before finalising. Pre-fill does not replace your own records, so also collect:
- Payslips, if income statements look incomplete
- Termination payment details
- Allowances, tips and bonuses
- Fringe benefits information
- Records from every employer
Disclose second jobs and corrected employer records rather than assuming the ATO's data is complete.
Self-employment, contract and side-hustle income
Bring the records that show how money came in:
- Sales invoices and platform statements
- Bank deposits and cash-income records
- Contractor summaries
- Your ABN, GST records and PAYG instalment payments
Business records must explain every transaction, cash included. Reconcile income across accounting software, bank accounts and payment platforms so unreported amounts do not slip through.
Interest, dividends and managed investments
Collect:
- Bank interest summaries
- Dividend statements
- Managed-fund annual statements
- Trust distribution statements
- Franking credit details
If a statement is missing, check every account for year-end documents, then ask the fund or trustee for a copy. Your accountant can often chase it too.
Shares, crypto and other investments
- Broker reports and contract notes
- Purchase and sale dates and cost-base records
- Crypto histories showing dates, AUD values, exchange and wallet records
- Transfers, fees and corporate actions
- Details of assets held jointly or through a trust
Crypto swaps can trigger CGT, so include them. Keep these records for five years after the relevant CGT event.
Rental, pension and other income
Bring:
- Rental-agent statements
- Pension or annuity statements
- Government payment summaries
- Foreign income records
- Royalties, prizes and insurance payments
- Digital platform income
Separate gross income from tax withheld, expenses and reimbursements. Convert foreign income and tax paid to AUD.
Collect deductions, offsets and life-event evidence
Work-related and professional expenses
Organise receipts, invoices and card statements for tools, equipment, protective clothing, memberships, study, union fees, travel and working from home.
The ATO applies three tests before you can claim:
You paid personally and were not reimbursed
The expense relates directly to earning income
You keep a record
Claims totalling $300 or less generally don't need receipts, but you still need calculation records. This is not automatic.
The fixed-rate working-from-home method is 70c per hour for 2025-26, based on actual hours rather than estimates.
The actual cost method needs bills and a representative four-week record of hours.
Your accountant decides what is deductible and how private use is apportioned, not this checklist.
Donations and personal contributions
Bring receipts for gifts to deductible gift recipients. The former $2 minimum no longer applies to eligible gifts from 1 July 2024. For personal super deductions, you need a valid notice of intent and your fund's acknowledgement.
A receipt alone doesn't make a payment deductible.
Health, education and family records
- Private health insurance statement (check pre-fill first)
- HELP loan details (repayment starts above $67,000 for 2025-26)
- Spouse and dependant details and income information
- Documents for any government payments or offsets
Medicare levy surcharge thresholds for 2025-26 start at $101,000 for singles and $202,000 for families. Thresholds change yearly, so confirm current figures with your accountant.
Property and capital-gains evidence
For any home, rental or asset bought or sold, bring:
- Contracts and settlement statements
- Stamp duty and legal fees
- Improvement invoices
- Ownership percentages, loan records and dates of use
Keep these for at least five years after disposal, not five years after purchase. Complete cost-base records matter even when no tax is payable now.
Major events and unusual transactions
Tell your accountant early about:
- Separation settlements, deceased estates and inheritances
- Insurance payouts, debt forgiveness and employee share schemes
- Changes in foreign residency and large one-off transactions
Inherited assets may need a date-of-death valuation. Early disclosure prevents a return that looks incomplete.
Add business, property, investment and international documents
Business identity and financial statements
Bring identity and structure details first:
- ABN, legal and trading names
- Entity structure and ownership details
- Prior business returns and BAS records
- Latest trial balance, profit and loss, balance sheet and general ledger
Your accountant may specify a reporting period or reconciliation format before you finalise the pack.
Sales, GST, expenses and banking records
Gather the records that support your BAS:
- Sales invoices, point-of-sale reports and merchant statements
- Business bank statements, supplier invoices and expense ledgers
- GST calculations (Australian GST is 10% once you pass the registration threshold)
Flag owner drawings, private transactions and transfers between accounts.
Sole-trader drawings don't reduce business income. Company payments to owners may be salary, dividends or loans. A Division 7A loan needs a written agreement signed before the lodgment day.
Payroll, contractors and superannuation
- Payroll reports and Single Touch Payroll records
- PAYG withholding information
- Employee and contractor details
- Super payment records (guarantee rate is 12% for 2025-26 and 2026-27)
- Workers' compensation details and year-end reconciliations
STP is generally finalised by 14 July.
Assets, inventory, loans and finance
Include:
- Fixed-asset register, purchase and disposal documents, and depreciation schedules
- Stocktake records and cost-of-goods-sold figures
- Vehicle details, loan agreements, interest statements and grants
Note dates, amounts and business-use percentages. The instant asset write-off threshold is $20,000, and the asset's cost must sit below that limit.
International and India-related business activity
Australian businesses with overseas income, owners, subsidiaries or suppliers should collect:
- Foreign financial statements and invoices
- Withholding-tax records and foreign tax paid
- Exchange-rate support
- Intercompany agreements and transfer-pricing documents
- Evidence of tax residency
Foreign income tax offset claims above $1,000 need a limit calculation. Under the Australia-India treaty, source-country caps include 15% on dividends and interest, but royalty rates vary by category, so no single rate fits everything.
India's GST and FEMA rules are separate from Australian BAS. Get specialist advice on Australian and Indian reporting, withholding and treaty positions.
Organise your documents and prepare for the appointment
Create a complete, labelled document pack
Organise materials into labelled folders covering:
- Identity documents and prior returns
- Income records and deduction evidence
- Property, investments and business records
- International matters
Name files consistently, for example "Smith-J_BankInterest_2025-26". Keep a separate "missing or unclear" list rather than quietly leaving things out.
Transfer records securely and review for gaps
The Tax Practitioners Board advises avoiding ordinary email for TFNs. Use your accountant's secure portal, or encrypted, password-protected attachments. Keep copies of everything you send.
Before the appointment, reconcile major totals and check that every income source appears. Ask whether your accountant prefers originals, scans, spreadsheets or software exports.
Prepare questions for the accountant
- What is the engagement scope and who reviews the return?
- Which documents are still missing?
- What are the lodgment deadlines and estimated fees?
- How should I handle ATO correspondence?
- How long should I retain records?
- Is year-round tax planning available?
If you run an Australian business with India operations, VJM Global supports accounting outsourcing and tax compliance across both markets.
Frequently Asked Questions
What to bring to a tax accountant?
Bring identity details, prior returns, income records, deduction evidence and ATO notices. Add any business, property, investment or overseas documents that apply to you.
What documents do I need to attach to my tax return?
Generally none. You don't attach every receipt, but you must keep evidence and produce it if the ATO asks. Confirm exceptions with a registered tax agent.
What documents do I need to submit to Efiling?
Australia doesn't use "Efiling". Agents lodge through the ATO's Practitioner Lodgment Service. Upload readable copies of relevant statements and schedules to your agent's secure system.
What are good questions to ask your tax preparer?
Ask about fees, scope, deadlines, missing documents, deductions, ATO correspondence and record retention. Also ask who reviews the return and whether tax planning is offered.
What are the IRS rules for tax preparers?
IRS rules, such as PTIN requirements, apply to US returns. In Australia, check the agent on the Tax Practitioners Board register, and confirm privacy and e-lodgment responsibilities.
