1

工资或薪金
Salary or wages

• Income statement、PAYG payment summary及雇主信息。
Income statement, PAYG payment summary and employer details.

2

津贴、收入、小费、董事费等
Allowances, earnings, tips, directors fees etc

• 津贴明细、咨询费、服务费、小费、董事费及未代扣税款的工作收入。
Allowance details, consultation/service fees, tips, directors fees and work income without withholding.

3

雇主一次性付款
Employer lump sum payments

• Income statement中Lump sum A或B明细（未使用年假、长期服务假等）。
Income statement showing Lump sum A or B, such as unused annual or long service leave.

4

雇佣终止付款
Employment termination payments (ETPs)

• ETP payment summary、付款日期、付款方ABN及ETP代码。
ETP payment summary, payment date, payer ABN and ETP code.

5

澳洲政府津贴及付款
Australian Government allowances and payments

• Centrelink或其他政府机构年度付款明细，例如JobSeeker、Youth Allowance、Austudy。
Centrelink or other government annual payment statement, such as JobSeeker, Youth Allowance or Austudy.

6

澳洲政府养老金及津贴
Australian Government pensions and allowances

• Age Pension、Carer Payment、Disability Support Pension等年度付款明细。
Annual statement for Age Pension, Carer Payment, Disability Support Pension and similar payments.

7

澳洲年金及养老金收入流
Australian annuities and superannuation income streams

• PAYG payment summary – superannuation income stream或年金付款明细。
PAYG payment summary – superannuation income stream or annuity statement.

8

澳洲养老金一次性付款
Australian superannuation lump sum payments

• 养老金一次性付款或死亡给付明细，包括应税组成部分及代扣税款。
Super lump sum or death-benefit statement, including taxable components and tax withheld.

9

归属个人服务收入
Attributed personal services income

• PAYG payment summary – business and personal services income及其他归属PSI资料。
PAYG payment summary – business and personal services income and other attributed PSI details.

10

总利息收入
Gross interest

• 银行年度利息汇总、定期存款、ATO利息及未提供TFN的代扣税款。
Annual bank interest summaries, term deposits, ATO interest and TFN withholding.

11

股息
Dividends

• 所有澳洲公司股息单，包括现金股息、franking credits及未提供TFN的代扣税款。
All Australian company dividend statements, including cash dividends, franking credits and TFN withholding.

12

员工股票计划
Employee share schemes (ESS)

• ESS年度报表、归属/行权/出售资料及海外ESS资料。
ESS annual statement, vesting/exercise/sale details and foreign ESS information.

13

合伙企业及信托
Partnerships and trusts

• 合伙企业或信托分配报表、年度税务报表、资本利得及抵免明细。
Partnership/trust distribution statements, annual tax statements, capital gains and credit details.

14

个人服务收入（PSI）
Personal services income (PSI)

• 发票、合同、收款及相关费用；确认是否通过个人服务实体取得收入。
Invoices, contracts, receipts and related expenses; identify income through a personal services entity.

15

生意净收入或亏损
Net income or loss from business

• 损益表、银行及支付平台报表、销售与费用明细、存货、资产购置和处置资料。
Profit and loss statement, bank/payment-platform statements, sales, expenses, stock and asset acquisitions/disposals.

16

递延非商业生意亏损
Deferred non-commercial business losses

• 以前年度递延亏损明细及本年度通过相关测试或申请酌情权所需资料。
Prior-year deferred loss schedule and information relevant to the tests or discretion for the current year.

17

农场管理存款净额或还款
Net farm management deposits or repayments

• FMD存款、提款及年度报表。
Farm management deposit, withdrawal and annual statements.

18

资本利得
Capital gains

• 房产、股票、基金、加密资产及其他CGT资产买卖资料；合同、经纪报表、成本基础和费用。
Purchase/sale records for property, shares, funds, crypto and other CGT assets; contracts, broker reports, cost-base documents and costs.

19

海外实体
Foreign entities

• 海外公司、信托、受控外国公司或转让人信托权益及归属收入资料。
Interests in foreign companies/trusts, CFC or transferor trust details and attributed income.

20

海外来源收入及海外资产或房产
Foreign source income and foreign assets or property

• 海外工资、养老金、利息、股息、租金、资本利得、已缴海外税及汇率资料；确认海外资产总值问题。
Foreign salary, pension, interest, dividends, rent, capital gains, foreign tax paid and exchange rates; confirm the foreign-assets value question.

21

租金
Rent

• 房产管理报告、租约、贷款利息、地税、市政费、保险、维修、折旧报告及购置/出售资料。
Property manager statement, lease, loan interest, land tax, council rates, insurance, repairs, depreciation schedule and purchase/sale records.

22

人寿保险公司及互助社奖金
Bonuses from life companies and friendly societies

• 人寿保险公司或互助社提供的年度奖金或收入报表。
Annual bonus or income statement from a life company or friendly society.

23

林业管理投资计划收入
Forestry managed investment scheme (FMIS) income

• FMIS年度报表及处置/分配资料。
FMIS annual statement and disposal/distribution details.

24

其他收入
Other income

• 未在其他项目申报的收入，例如特许权使用费、补偿款、奖金、传统证券收益或折旧平衡调整收入。
Income not declared elsewhere, such as royalties, compensation, prizes, traditional security gains or depreciation balancing-adjustment income.

D1

工作相关汽车费用
Work-related car expenses

• 仅限本人拥有、租赁或分期购买的“汽车”，并用于履行雇佣职责。通常不能申报住所与固定工作地点之间的普通通勤。
For a car you own, lease or hire-purchase and use in performing employment duties. Ordinary home-to-work travel is generally not deductible.
• 固定费率法：2025/26为每公里$0.88，每辆车最多5,000个工作相关公里；需保留计算工作公里的记录。
Cents per kilometre method: $0.88 per kilometre for 2025/26, maximum 5,000 work-related kilometres per car; keep records showing how kilometres were calculated.
• 行驶日志法：提供有效logbook、年初/年末里程、工作使用比例及全年汽油、注册、保险、维修、清洁、利息/租赁和折旧资料。
Logbook method: provide a valid logbook, opening/closing odometer readings, work-use percentage and annual fuel, registration, insurance, repairs, cleaning, finance/lease and depreciation records.
• 符合条件的电动车家庭充电成本可按ATO方法使用每公里4.2分估算，需满足相关记录条件。
Eligible EV home-charging costs may be estimated using the ATO method at 4.2 cents per kilometre, subject to the relevant record requirements.

D2

工作相关旅行费用
Work-related travel expenses

• 公共交通、机票、出租车、网约车、停车费、过路费、短期租车及非“汽车”车辆的实际工作相关费用。
Public transport, airfares, taxis, rideshare, parking, tolls, short-term car hire and actual work costs for vehicles that are not a “car”.
• 过夜出差可包括住宿、餐饮和杂费；提供收据、雇主津贴及工作目的资料。连续6晚或以上时，某些情况需要旅行日记。
Overnight work travel may include accommodation, meals and incidentals; provide receipts, allowance details and work purpose. A travel diary may be required in some cases for 6 or more consecutive nights.

D3

工作服装、洗衣及干洗费用
Work clothing, laundry and dry-cleaning expenses

• 仅限防护服、职业专用服装、符合要求的强制制服或登记的非强制制服；普通服装通常不可抵扣。
Limited to protective clothing, occupation-specific clothing, eligible compulsory uniforms or registered non-compulsory uniforms; conventional clothing is generally not deductible.
• 自行洗衣的合理计算基础：仅洗工作服每次$1；与其他衣物混洗每次$0.50。干洗及维修按实际费用。
Reasonable laundry basis: $1 per load for work clothes only; $0.50 per mixed load. Use actual dry-cleaning and repair costs.

D4

工作相关自我教育费用
Work-related self-education expenses

• 课程必须维持或提升当前工作所需技能，或可能增加当前工作收入；为取得新工作或仅一般相关的课程通常不可抵扣。
The study must maintain or improve skills required in your current employment or be likely to increase income from that employment; study to obtain new employment or with only a general connection is generally not deductible.
• 提供学费、教材、文具、行业期刊、研讨会、设备折旧、电话/网络及符合条件的交通资料。
Provide course fees, textbooks, stationery, professional journals, seminars, equipment depreciation, phone/internet and eligible travel records.

D5

其他工作相关费用
Other work-related expenses

• 工会费、专业会费、会议、研讨会、符合条件的加班餐费、工具、设备、电脑、电话、网络及防护用品等。
Union/professional fees, conferences, seminars, eligible overtime meals, tools, equipment, computers, phone, internet and protective items.
• 居家办公固定费率法：2025/26每小时$0.70，涵盖额外能源、网络/数据、电话、文具及电脑耗材；必须保留全年实际在家工作小时记录，并为所涵盖的每类费用至少保留一份记录。
Working-from-home fixed rate: $0.70 per hour for 2025/26, covering additional energy, internet/data, phone, stationery and computer consumables; keep a record of actual hours for the full year and at least one record for each included expense category.
• 固定费率不包括电脑、办公家具等资产折旧；实际成本法需提供合理的工作使用比例及全部记录。
The fixed rate does not cover depreciation of computers or office furniture; the actual-cost method requires a reasonable work-use calculation and full records.

D6

低价值资产池抵扣
Low-value pool deduction

• 提供低价值资产池期初余额、新增资产、处置及本年度折旧计算。
Provide opening pool balance, additions, disposals and current-year decline-in-value calculation.

D7

利息收入抵扣
Interest income deductions

• 为取得第10项利息收入而产生的银行手续费、投资借款利息或相关费用。
Bank fees, borrowing interest or related expenses incurred in earning interest declared at question 10.

D8

股息抵扣
Dividend deductions

• 为取得第11项股息/分配收入而产生的投资借款利息、投资资料订阅等。
Investment loan interest, investment publications/subscriptions and related expenses incurred in earning dividends/distributions declared at question 11.

D9

礼物或捐赠
Gifts or donations

• 向可抵税捐赠接受机构（DGR）的捐赠收据；纳税人不得因捐赠获得实质性利益。
Receipts for gifts to deductible gift recipients (DGRs); the donor must not receive a material benefit.

D10

管理税务事务费用
Cost of managing tax affairs

• 注册税务代理费、税务咨询费、税务诉讼费用及为管理税务事务发生的其他符合条件费用。
Registered tax agent fees, tax advice, tax litigation costs and other eligible costs of managing tax affairs.
• 重要更新：2025年7月1日或之后产生的ATO一般利息费用（GIC）及少报利息费用（SIC）不可抵扣。
Important update: ATO general interest charge (GIC) and shortfall interest charge (SIC) incurred on or after 1 July 2025 are not deductible.

D11

海外养老金或年金未抵扣购买价的可抵扣金额
Deductible amount of UPP of a foreign pension or annuity

• 海外养老金/年金年度报表及未抵扣购买价（UPP）计算资料。
Foreign pension/annuity statement and undeducted purchase price calculation information.

D12

个人养老金供款
Personal superannuation contributions

• 基金供款记录、有效Notice of intent to claim及基金确认函；不得重复申报。
Fund contribution records, valid notice of intent to claim and fund acknowledgement; no double claim.

D13

项目池抵扣
Deduction for project pool

• 与项目直接相关的资本支出、项目开始/终止日期及项目池计算。
Capital expenditure directly connected with a project, project start/end details and project-pool calculation.

D14

林业管理投资计划抵扣
Forestry managed investment scheme (FMIS) deduction

• FMIS付款收据、年度报表及资格资料。
FMIS payment receipts, annual statement and eligibility information.

D15

其他未在别处申报的抵扣
Other deductions not claimable elsewhere in your tax return

• 可能包括收入保障保险、外汇损失、传统证券亏损、选举费用、特定债务扣除、符合条件的商业资本支出等。
May include income-protection insurance, foreign exchange losses, traditional security losses, election expenses, certain debt deductions and eligible business-related capital expenditure.

L1

以前年度税务亏损
Tax losses of earlier income years

• 以前年度结转的收入亏损及外国亏损明细。
Schedule of carried-forward tax losses and foreign losses.

T1

老年人及养老金领取者税务抵免
Seniors and pensioners tax offset

• 年龄、养老金资格、配偶及rebate income资料。
Age, pension eligibility, spouse and rebate-income details.

T2

澳洲养老金收入流税务抵免
Australian superannuation income stream tax offset

• 养老金收入流PAYG summary及税务抵免金额。
Super income stream PAYG summary and tax-offset amount.

T3

为配偶作出的养老金供款
Super contributions on behalf of your spouse

• 配偶供款收据、配偶收入及资格资料。
Spouse contribution receipts, spouse income and eligibility details.

T4

偏远地区或海外部队税务抵免
Zone or overseas forces

• 居住地区及日期，或海外服役证明。
Zone residence dates/details or overseas service evidence.

T5

残障人士及照顾者税务抵免
Invalid and invalid carer

• 受照顾人关系、收入、残障/护理资格及维持费用资料。
Relationship, income, disability/care eligibility and maintenance details for the person cared for.

T6-T9

其他补充表税务抵免
Other supplementary tax offsets

• 土地护理和水设施、早期风险投资、早期投资者及其他可退税税务抵免资料。
Landcare/water facility, early-stage venture capital, early-stage investor and other refundable tax offset details.

M1

Medicare Levy减免或豁免
Medicare levy reduction or exemption

• 低收入家庭资料、受抚养子女、Medicare entitlement statement或其他豁免证明。
Low-income family details, dependent children, Medicare entitlement statement or other exemption evidence.

M2

Medicare Levy Surcharge
Medicare levy surcharge

• 本人及家庭收入、配偶和受抚养子女、符合条件的私人住院保险期间。
Your and family income, spouse/dependants and periods of eligible private hospital cover.

A1

未满18岁
Under 18

• 如2026年6月30日未满18岁，提供收入性质及相关资料。
If under 18 on 30 June 2026, provide details of the nature of income.

A2

部分年度免税门槛
Part-year tax-free threshold

• 成为或停止成为澳洲税务居民的日期。
Date you became or ceased to be an Australian tax resident.

A3

政府养老金供款
Government super contributions

• 未在D12申报扣除的合资格个人养老金供款及相关资料。
Eligible personal super contributions not claimed as a deduction at D12 and related details.

A4

工作假期者净收入
Working holiday maker net income

• 417或462签证期间及相关收入/扣除明细。
Subclass 417 or 462 visa periods and related income/deduction details.

IT1

应报告附加福利总额
Total reportable fringe benefits amounts

• Income statement或PAYG summary中的reportable fringe benefits。
Reportable fringe benefits shown on income statements or PAYG summaries.

IT2

应报告雇主养老金供款
Reportable employer superannuation contributions

• Income statement中的reportable employer super contributions。
Reportable employer super contributions shown on income statements.

IT3

免税政府养老金或福利
Tax-free government pensions or benefits

• 免税养老金或福利年度报表。
Annual statement for tax-free government pensions or benefits.

IT4

目标海外收入
Target foreign income

• 不计入应税收入但属于收入测试的海外收入。
Foreign income not included in taxable income but relevant to income tests.

IT5

净金融投资亏损
Net financial investment loss

• 利息、股息、信托/合伙投资相关收入与扣除明细。
Income and deductions relating to interest, dividends and partnership/trust financial investments.

IT6

净出租房产亏损
Net rental property loss

• 所有澳洲及海外出租房产净亏损。
Net loss from all Australian and foreign rental properties.

IT7

已支付子女抚养费
Child support you paid

• 2025/26实际支付的子女抚养费。
Child support actually paid during 2025/26.

IT8

受抚养子女人数
Number of dependent children

• 确认符合条件的受抚养子女人数。
Confirm the number of eligible dependent children.