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• Welcome to tax time 2026!

  Hi, I’m Assistant Commissioner Anita Challen, the ATO’s tax time spokesperson. 

  
  

  Tax time 2026 has arrived, and I’ve jumped onto ATO Community to help you get started.

  To begin with, there’s a lot of information out there, and it’s not always easy to know what’s relevant, what’s reliable, or what applies to you. There’s been a lot of discussion about using AI this year. While it can be helpful, it doesn’t know your personal circumstances – and you’re still responsible for what you lodge.

  
  

  That’s where ATO Community can help. If you’re unsure about something – ask a question. Our team is here to sort fact from fiction and point you in the right direction as you prepare your return.

  
  

  When you’re ready to lodge, it’s best to wait until late July – by then, most of your information from banks, health funds and government agencies will be pre-filled. This makes it easier to check everything is correct and add any deductions you have.

  
  

  To claim a deduction, you’ll need to meet the three golden rules:

  • You paid for it yourself and weren’t reimbursed.
  • It's directly related to earning your income. There needs to be a clear link between the expense and your work.
  • You have a record to back it up. For most claims, this is usually a receipt or tax invoice.

  If the expense is for both work and private purposes, you can only claim a deduction for the work-related portion. 

  
  

  Working from home

  You may be able to claim running expenses for working from home if it’s to fulfil your employment duties. If you’re eligible, you can choose:

  • the fixed rate method, that’s 70 cents per hour for the 2025–26 income year. 
  • the actual cost method, which involves calculating your additional expenses for working from home. 

  You can use the myDeductions tool in the ATO app to keep track of your expenses and receipts throughout the year. To see what you might be able to claim, check out our occupation and industry specific guidelines for your occupation. 

  
  

  Last checks and next steps 

  Make sure you include all your income when lodging your tax return. This includes income from your side hustles, government payments, rental income or foreign investments. If you’re unsure, it’s generally best to include it or check it before lodging – missing income can lead to processing delays or the need to amend your return later.

  
  

  Once you’ve lodged your return, the quickest and easiest way to check it’s progress is in the ATO app or by logging into ATO online services through myGov. Most returns take 12 business days to process. Our Where’s my tax return? article includes helpful tips on checking your processing status and tracking your return.

  
  

  What about the recent budget changes?

  There were several tax measures announced in the 2026-27 Budget that do not apply in the 2025-26 tax return. This includes proposed changes to CGT, negative gearing and a new standard deduction for work-related expenses.

  
  

  You should continue to apply the current laws when lodging your 2025–26 tax return. 

  
  

  For the latest news on changes to tax and super laws, check out our website. 

  
  

  Looking for extra support?

  If you need help this tax time, it’s best to reach out early. Support is available through programs like Tax Help and the National Tax Clinic. Our Free services to help you manage your tax and super article can help you find the right service for you.

  
  

  If you’ve got a specific question, reach out on ATO Community by commenting below or starting a new thread.

  
  

  Anita

  
  

  

  Question by AnitaChallen
  30 June 2026

• Spouse details and your tax return

  Wondering why you need to include your spouse’s income on your tax return? You may be entitled to tax offsets, rebates or reductions.When you lodge your tax return, you may need to provide spouse details, even if your spouse doesn't work or you have separate finances. We use this info to work out your eligibility for certain tax offsets, Medicare levy reduction, or the Medicare levy surcharge. A spouse is anyone you've lived with in a genuine domestic relationship at any point during the year. This includes de facto and same-gender couples. If you're not married, you may still have a spouse for tax purposes. ### Do I have to include my spouse's income in my tax return? Yes, even if you keep your tax affairs or finances separate from your spouse, you'll still need to provide us with their income information. We need this information to work out whether you: - need to pay the full [Medicare levy](https://www.ato.gov.au/Individuals/Medicare-and-private-health-insurance/Medicare-levy/) or the [Medicare levy surcharge](https://www.ato.gov.au/Individuals/Medicare-and-private-health-insurance/Medicare-levy-surcharge/) - are entitled to tax offsets such as the [seniors and pensioners tax offset](https://www.ato.gov.au/individuals/income-deductions-offsets-and-records/tax-offsets/seniors-and-pensioners-tax-offset/#:~:text=The%20maximum%20seniors%20and%20pensioners,maximum%20offset%20is%20%241%2C602%20each.), [super contributions on behalf of your spouse tax offset](https://www.ato.gov.au/individuals/income-deductions-offsets-and-records/tax-offsets/superannuation-related-tax-offsets/#:~:text=You%20can%20claim%20the%20maximum,income%20is%20%2437%2C000%20or%20less.), [zone and overseas forces tax offsets](https://www.ato.gov.au/individuals/income-deductions-offsets-and-records/tax-offsets/zone-and-overseas-forces-tax-offsets/), [invalid and invalid carer offsets](https://www.ato.gov.au/individuals/income-deductions-offsets-and-records/tax-offsets/offset-for-maintaining-an-invalid-or-invalid-carer/#:~:text=You%20can%27t%20claim%20the,23%20is%20more%20than%20%24104%2C432.) - are entitled to a [private health insurance rebate.](https://www.ato.gov.au/Individuals/Medicare-and-private-health-insurance/Private-health-insurance-rebate/) ### What if my spouse is a foreign resident for tax purposes? Even if your spouse is a foreign resident for tax purposes, you need to declare that you have a spouse. You also need to include their global income in the spouse income disclosures on your tax return.  ### What if I don't know my partner's income details? If you can't access your partner’s income details, you can make a reasonable estimate of these amounts.  You can use information like: - your spouse's payment summaries from their employment - documents that outline any taxable government payments they received from Centrelink - bank or dividend statements. ### What if I separated from my spouse or started a new relationship? If you’ve __separated from your spouse__ during the financial year and no longer live together, here’s what to do: - Select ‘yes’ to the question asking if you had a spouse at any time in the financial year, - In the next section, select ‘add/edit’ spouse details, - Select ‘no’ to the question asking if you had a spouse for the full year - Enter the dates you were together during the financial year. If you had __more than one spouse__ during the financial year, complete this section with the details of your latest spouse. For example, the spouse you were in a relationship with on 30 June.

  

  Article by ATO Community
  24 June 2026

• What work-related tax deductions can I claim?

  Unsure what you can claim this tax time? Let’s look at how to claim work-related deductions.It’s the million-dollar question we get every year – what can I claim and how can I claim it? So, let’s break it down! Deductions reduce the amount of tax you pay. Think of it like this: - you start with what you earned (your income), - then subtract what you can claim (your deductions), - what’s left is what you pay tax on. If you’ve paid too much tax, you’ll receive a refund. If you haven’t paid enough tax, you’ll have to pay the difference. ## What can I claim? The most common deductions we see are work-related expenses. Work-related expenses are out-of-pocket costs you incur to earn your income but aren’t reimbursed by your employer. There are 3 golden rules to remember when claiming deductions: - you paid for it yourself (and weren't reimbursed) - it directly relates to earning your income - you have records to prove it (like a receipt). ## How can I claim a deduction? ### Step 1: Check if it's work related. Ask yourself, ‘If I didn’t have this job, would I still have this expense?’ If yes, it’s probably not claimable. ### Step 2: Make sure you paid for it. You can only claim what you paid yourself. If your employer paid or reimbursed you for the expense, you can’t claim it. ### Step 3: Work out the work-related amount. If something is used for both work and personal use, you must split it and only claim the work-related portion. For example, if 10% of your phone use is for work, you can only claim 10% of the phone bill as a work-related expense. On top of your work-related expenses, you may be able to claim a tax deduction for your working from home expenses, if you: - work from home to fulfil your work duties (not just minor tasks) - have extra costs because of it - keep records to support your claim. If you’re eligible to claim working from home running expenses, there are 2 ways to calculate your deduction. __The fixed rate method__ The  [fixed rate method](https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/working-from-home-expenses/fixed-rate-method-67-cents)  is a simple way to calculate your work from home deductions. You claim a set rate for each hour you work from home, rather than tracking individual expenses. The rate for the 2025-26 tax return is __70 cents per hour__. The rate accounts for typical running costs associated with working from home, such as: - energy costs (electricity, gas) - phone and internet usage (both home and mobile) - stationery and computer supplies (printer ink, paper, pens). If you use this method, you can't claim these expenses anywhere else in your tax return. However, the fixed rate doesn’t cover larger equipment purchases. You can still claim these separately, just remember: - If the item __costs $300 or less__, you can generally claim the full cost immediately in the year you buy them. This may include items such as keyboards, computer mouses, power boards, desk lamps and chargers. - If the item  __cost more than $300__, you must claim the [decline in value](https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/tools-computers-and-items-you-use-for-work/depreciating-assets-you-use-for-work) over time. This may include desks, monitors, chairs and laptops. __The actual cost method__ The actual cost method allows you to claim the exact work-related portion of all your working from home expenses, rather than using a flat rate. This can include: - a percentage of your electricity and gas bills - your phone and internet costs, based on work usage - office supplies and consumables - depreciation of equipment and furniture. While this method can sometimes result in a larger deduction, it’s more complex. It needs: - careful calculations to determine the work-related portion of each expense - detailed records, receipts, and evidence - a clear method showing how you split work vs private use. Because of the extra effort and documentation required, this method generally suits people who have higher running costs or dedicated home office setups. ### Step 4: Keep a record. You need proof for your claim. This is usually: - receipts or invoices - logs, diaries or calculations (for things like travel or working from home). You don’t send these with your tax return, but you must keep them in case you’re asked later. The [myDeductions](https://www.ato.gov.au/online-services/online-services-for-individuals-and-sole-traders/ato-app/using-mydeductions/mydeductions)  tool in the ATO app makes it easy to store your records and keep track of your work-related expenses (and other deductions) in one place. ### Step 5: Add it to your tax return. When you lodge your tax return: - include your expenses in the __correct section__ (for example, work related expenses), - enter a description of the expense, - enter the total amount you’re claiming. ## $1000 standard tax deduction The proposed standard deduction for work-related expenses of up to $1,000  __does not apply to your 2025-26 tax return__ (also known as the $1,000 instant tax deduction). This proposed change is not yet law. If passed, the standard deduction is expected to apply from the 2026-27 tax return.   Visit our website for more info on the [deductions you can claim](https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/occupation-and-industry-specific-guides).

  

  Article by ATO Community
  24 June 2026