{"id":2909,"date":"2026-07-26T04:49:10","date_gmt":"2026-07-26T04:49:10","guid":{"rendered":"https:\/\/kuaiji.com.au\/?p=2909"},"modified":"2026-07-26T05:28:46","modified_gmt":"2026-07-26T05:28:46","slug":"2025-26%e8%b4%a2%e5%b9%b4%e4%b8%aa%e4%ba%ba%e6%8a%a5%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/kuaiji.com.au\/cn\/%e7%a8%8e%e5%8a%a1\/2025-26%e8%b4%a2%e5%b9%b4%e4%b8%aa%e4%ba%ba%e6%8a%a5%e7%a8%8e\/","title":{"rendered":"2025\/26\u8d22\u5e74\u4e2a\u4eba\u62a5\u7a0e"},"content":{"rendered":"<style>\n.kuaiji-tax-checklist {\n  --kj-blue: #075796;\n  --kj-blue-dark: #063d69;\n  --kj-yellow: #f1e400;\n  --kj-pale: #f4f8fb;\n  --kj-border: #d5e0e8;\n  --kj-text: #1e2a33;\n  max-width: 1120px;\n  margin: 0 auto;\n  color: var(--kj-text);\n  font-family: Arial, \"Noto Sans SC\", \"Microsoft YaHei\", sans-serif;\n  font-size: 16px;\n  line-height: 1.65;\n}\n.kuaiji-tax-checklist * { box-sizing: border-box; }\n.kuaiji-tax-checklist .hero {\n  position: relative;\n  overflow: hidden;\n  padding: 38px 34px 32px;\n  margin-bottom: 26px;\n  border-radius: 14px;\n  color: #fff;\n  background: linear-gradient(135deg, var(--kj-blue-dark), var(--kj-blue));\n}\n.kuaiji-tax-checklist .hero::after {\n  content: \"\";\n  position: absolute;\n  right: -45px;\n  top: -65px;\n  width: 210px;\n  height: 120px;\n  border: 9px solid var(--kj-yellow);\n  border-left-color: transparent;\n  border-bottom-color: transparent;\n  border-radius: 50%;\n  transform: rotate(-8deg);\n  opacity: .95;\n}\n.kuaiji-tax-checklist .brand {\n  margin: 0 0 12px;\n  font-size: 16px;\n  font-weight: 700;\n  letter-spacing: .09em;\n  text-transform: uppercase;\n  color: var(--kj-yellow);\n}\n.kuaiji-tax-checklist h1 {\n  position: relative;\n  z-index: 1;\n  margin: 0;\n  font-size: clamp(29px, 4vw, 46px);\n  line-height: 1.18;\n  color: #fff;\n}\n.kuaiji-tax-checklist h1 .title-en {\n  display: block;\n  margin-top: 9px;\n  font-size: .55em;\n  font-weight: 600;\n}\n.kuaiji-tax-checklist .subtitle {\n  position: relative;\n  z-index: 1;\n  margin: 16px 0 0;\n  font-size: 17px;\n}\n.kuaiji-tax-checklist .intro-note { margin: 0 0 26px; }\n.kuaiji-tax-checklist .callout-table {\n  border: 0;\n  background: #fffceb;\n  border-left: 5px solid var(--kj-yellow);\n}\n.kuaiji-tax-checklist .callout-table td { padding: 18px 20px; }\n.kuaiji-tax-checklist .toc {\n  margin: 0 0 32px;\n  padding: 22px 24px;\n  background: var(--kj-pale);\n  border: 1px solid var(--kj-border);\n  border-radius: 12px;\n}\n.kuaiji-tax-checklist .toc h2 {\n  margin: 0 0 14px;\n  padding: 0;\n  border: 0;\n  font-size: 22px;\n  color: var(--kj-blue-dark);\n}\n.kuaiji-tax-checklist .toc ol {\n  columns: 2;\n  column-gap: 32px;\n  margin: 0;\n  padding-left: 22px;\n}\n.kuaiji-tax-checklist .toc li { margin: 5px 0; break-inside: avoid; }\n.kuaiji-tax-checklist .toc a { color: var(--kj-blue); text-decoration: none; }\n.kuaiji-tax-checklist .toc a:hover { text-decoration: underline; }\n.kuaiji-tax-checklist .toc a span { display: block; }\n.kuaiji-tax-checklist .toc a span[lang=\"en\"] { font-size: 13px; color: #526471; }\n.kuaiji-tax-checklist .checklist-section { margin: 0 0 38px; scroll-margin-top: 22px; }\n.kuaiji-tax-checklist h2 {\n  display: flex;\n  align-items: flex-start;\n  gap: 10px;\n  margin: 0 0 16px;\n  padding: 0 0 10px;\n  border-bottom: 3px solid var(--kj-blue);\n  font-size: 26px;\n  line-height: 1.3;\n  color: var(--kj-blue-dark);\n}\n.kuaiji-tax-checklist h2 .section-number {\n  flex: 0 0 auto;\n  display: inline-grid;\n  place-items: center;\n  width: 32px;\n  height: 32px;\n  border-radius: 50%;\n  background: var(--kj-blue);\n  color: #fff;\n  font-size: 17px;\n}\n.kuaiji-tax-checklist h2 .heading-en {\n  display: block;\n  margin-left: auto;\n  padding-top: 4px;\n  font-size: 15px;\n  font-weight: 600;\n  color: #526471;\n  text-align: right;\n}\n.kuaiji-tax-checklist .table-scroll {\n  width: 100%;\n  overflow-x: auto;\n  border-radius: 10px;\n  box-shadow: 0 2px 12px rgba(7, 87, 150, .07);\n}\n.kuaiji-tax-checklist table {\n  width: 100%;\n  min-width: 720px;\n  border-collapse: collapse;\n  background: #fff;\n  border: 1px solid var(--kj-border);\n}\n.kuaiji-tax-checklist th,\n.kuaiji-tax-checklist td {\n  padding: 13px 14px;\n  border: 1px solid var(--kj-border);\n  vertical-align: top;\n  text-align: left;\n}\n.kuaiji-tax-checklist th {\n  background: var(--kj-blue);\n  color: #fff;\n  font-weight: 700;\n  line-height: 1.35;\n}\n.kuaiji-tax-checklist tbody tr:nth-child(even) td { background: #f9fbfd; }\n.kuaiji-tax-checklist tbody tr:hover td { background: #fffdeb; }\n\n.kuaiji-tax-checklist .section-one-two-col th:nth-child(1),\n.kuaiji-tax-checklist .section-one-two-col td:nth-child(1) { width: 28%; }\n.kuaiji-tax-checklist .section-one-two-col th:nth-child(2),\n.kuaiji-tax-checklist .section-one-two-col td:nth-child(2) { width: 72%; }\n.kuaiji-tax-checklist .code-item-details th:nth-child(1),\n.kuaiji-tax-checklist .code-item-details td:nth-child(1) { width: 8%; text-align: center; font-weight: 700; }\n.kuaiji-tax-checklist .code-item-details th:nth-child(2),\n.kuaiji-tax-checklist .code-item-details td:nth-child(2) { width: 23%; }\n.kuaiji-tax-checklist .code-item-details th:nth-child(3),\n.kuaiji-tax-checklist .code-item-details td:nth-child(3) { width: 69%; }\n.kuaiji-tax-checklist .four-col th:nth-child(1),\n.kuaiji-tax-checklist .four-col td:nth-child(1) { width: 8%; text-align: center; font-weight: 700; }\n.kuaiji-tax-checklist .four-col th:nth-child(2),\n.kuaiji-tax-checklist .four-col td:nth-child(2) { width: 23%; }\n.kuaiji-tax-checklist .four-col th:nth-child(3),\n.kuaiji-tax-checklist .four-col td:nth-child(3) { width: 57%; }\n.kuaiji-tax-checklist .four-col th:nth-child(4),\n.kuaiji-tax-checklist .four-col td:nth-child(4) { width: 12%; text-align: center; white-space: nowrap; }\n.kuaiji-tax-checklist .three-col th:nth-child(1),\n.kuaiji-tax-checklist .three-col td:nth-child(1) { width: 23%; }\n.kuaiji-tax-checklist .three-col th:nth-child(2),\n.kuaiji-tax-checklist .three-col td:nth-child(2) { width: 65%; }\n.kuaiji-tax-checklist .three-col th:nth-child(3),\n.kuaiji-tax-checklist .three-col td:nth-child(3) { width: 12%; text-align: center; }\n.kuaiji-tax-checklist .two-col th:first-child,\n.kuaiji-tax-checklist .two-col td:first-child { width: 28%; }\n.kuaiji-tax-checklist .cell-text { white-space: normal; }\n.kuaiji-tax-checklist .check-box { font-size: 25px; line-height: 1; }\n.kuaiji-tax-checklist .amount-line { white-space: nowrap; font-weight: 700; color: var(--kj-blue-dark); }\n.kuaiji-tax-checklist .update-section .callout-table {\n  background: #eef7ff;\n  border-left-color: var(--kj-blue);\n}\n.kuaiji-tax-checklist .sources {\n  margin-top: 34px;\n  padding: 22px 24px;\n  background: #f7f7f7;\n  border-radius: 10px;\n  font-size: 14px;\n}\n.kuaiji-tax-checklist .sources h2 { font-size: 21px; }\n.kuaiji-tax-checklist .sources p { margin: 9px 0; }\n.kuaiji-tax-checklist .contact-box {\n  margin: 34px 0 0;\n  padding: 24px;\n  border: 2px solid var(--kj-blue);\n  border-radius: 12px;\n  background: #fff;\n  text-align: center;\n}\n.kuaiji-tax-checklist .contact-box h2 {\n  justify-content: center;\n  border: 0;\n  margin-bottom: 8px;\n  padding: 0;\n}\n.kuaiji-tax-checklist .contact-box p { margin: 7px 0; }\n.kuaiji-tax-checklist .contact-box a { color: var(--kj-blue); font-weight: 700; }\n@media (max-width: 760px) {\n  .kuaiji-tax-checklist { font-size: 15px; }\n  .kuaiji-tax-checklist .hero { padding: 28px 22px; border-radius: 10px; }\n  .kuaiji-tax-checklist .toc ol { columns: 1; }\n  .kuaiji-tax-checklist h2 { display: block; font-size: 23px; }\n  .kuaiji-tax-checklist h2 .section-number { display: inline-grid; margin-right: 7px; }\n  .kuaiji-tax-checklist h2 .heading-en { margin: 5px 0 0 42px; text-align: left; }\n  .kuaiji-tax-checklist table { min-width: 690px; }\n}\n@media print {\n  .kuaiji-tax-checklist { max-width: none; font-size: 11px; }\n  .kuaiji-tax-checklist .hero { color: #000; background: #fff; border: 2px solid #075796; }\n  .kuaiji-tax-checklist .hero h1 { color: #075796; }\n  .kuaiji-tax-checklist .brand { color: #075796; }\n  .kuaiji-tax-checklist .toc { display: none; }\n  .kuaiji-tax-checklist .table-scroll { overflow: visible; box-shadow: none; }\n  .kuaiji-tax-checklist table { min-width: 0; page-break-inside: auto; }\n  .kuaiji-tax-checklist tr { page-break-inside: avoid; }\n}\n<\/style>\n<article class=\"kuaiji-tax-checklist\">\n<header class=\"hero\">\n<p class=\"brand\">Kuaiji Pty Ltd<\/p>\n<h1><span lang=\"zh-Hans\">2025\/26\u8d22\u5e74\u4e2a\u4eba\u62a5\u7a0e<\/span><span class=\"title-en\" lang=\"en\">2025\/26 Individual Tax Return Checklist<\/span><\/h1>\n<p class=\"subtitle\">2025\u5e747\u67081\u65e5\u81f32026\u5e746\u670830\u65e5 | For the income year 1 July 2025 to 30 June 2026<\/p>\n<\/header>\n<section aria-label=\"How to use this checklist\" class=\"intro-note\"><div class=\"table-scroll\"><table class=\"checklist-table callout-table\"><tbody><tr><td><div class=\"cell-text\">\u2022 \u8bf7\u52fe\u9009\u9002\u7528\u9879\u76ee\u3001\u586b\u5199\u5df2\u77e5\u91d1\u989d\uff0c\u5e76\u9644\u4e0a\u76f8\u5173\u8d44\u6599\u3002\u82e5\u67d0\u9879\u8d44\u6599\u5df2\u7531ATO\u9884\u586b\uff0c\u4ecd\u8bf7\u6838\u5bf9\u5176\u5b8c\u6574\u6027\u548c\u51c6\u786e\u6027\u3002<br>  Tick the applicable items, enter amounts where known, and attach supporting documents. Check ATO pre-fill information for completeness and accuracy.<br>\u2022 \u672c\u6e05\u5355\u7528\u4e8e\u6536\u96c6\u62a5\u7a0e\u8d44\u6599\uff0c\u5e76\u4e0d\u6db5\u76d6\u6240\u6709\u7279\u6b8a\u7a0e\u52a1\u60c5\u51b5\u3002<br>  This checklist is a document-gathering guide and does not cover every special tax circumstance.<\/div><\/td><\/tr><\/tbody><\/table><\/div><\/section>\n<nav aria-label=\"Page contents\" class=\"toc\">\n<h2><span lang=\"zh-Hans\">\u76ee\u5f55<\/span><span class=\"heading-en\" lang=\"en\">Contents<\/span><\/h2>\n<ol><li><a href=\"#section-1\"><span lang=\"zh-Hans\">\u7eb3\u7a0e\u4eba\u57fa\u672c\u8d44\u6599<\/span><span lang=\"en\">Taxpayer information<\/span><\/a><\/li><li><a href=\"#section-2\"><span lang=\"zh-Hans\">\u6536\u5165\u9879\u76ee\uff08\u4e3b\u88681-12\uff09<\/span><span lang=\"en\">Income items (main return 1-12)<\/span><\/a><\/li><li><a href=\"#section-3\"><span lang=\"zh-Hans\">\u6536\u5165\u9879\u76ee\uff08\u8865\u5145\u886813-24\uff09<\/span><span lang=\"en\">Income items (supplementary return 13-24)<\/span><\/a><\/li><li><a href=\"#section-4\"><span lang=\"zh-Hans\">\u62b5\u6263\u9879\u76ee\uff08D1-D5\uff09<\/span><span lang=\"en\">Deductions (D1-D5)<\/span><\/a><\/li><li><a href=\"#section-5\"><span lang=\"zh-Hans\">\u5176\u4ed6\u62b5\u6263\u9879\u76ee\uff08D6-D15\uff09<\/span><span lang=\"en\">Other deductions (D6-D15)<\/span><\/a><\/li><li><a href=\"#section-6\"><span lang=\"zh-Hans\">\u4e8f\u635f\u3001\u7a0e\u52a1\u62b5\u514d\u3001Medicare\u53ca\u5176\u4ed6\u7533\u62a5\u9879\u76ee<\/span><span lang=\"en\">Losses, tax offsets, Medicare and other return items<\/span><\/a><\/li><li><a href=\"#section-7\"><span lang=\"zh-Hans\">\u6536\u5165\u6d4b\u8bd5\u9879\u76ee\u53ca\u6700\u7ec8\u786e\u8ba4<\/span><span lang=\"en\">Income tests and final checks<\/span><\/a><\/li><li><a href=\"#final-confirmation\"><span lang=\"zh-Hans\">\u6700\u7ec8\u786e\u8ba4<\/span><span lang=\"en\">Final confirmation<\/span><\/a><\/li><li><a href=\"#key-updates\"><span lang=\"zh-Hans\">2025\/26\u91cd\u8981\u66f4\u65b0<\/span><span lang=\"en\">Key 2025\/26 updates<\/span><\/a><\/li><li><a href=\"#section-8\"><span lang=\"zh-Hans\">\u8bb0\u5f55\u4fdd\u5b58\u8981\u6c42<\/span><span lang=\"en\">Record-keeping requirements<\/span><\/a><\/li><\/ol>\n<\/nav>\n<section class=\"checklist-section\" id=\"section-1\"><h2><span class=\"section-number\">1<\/span><span lang=\"zh-Hans\">\u7eb3\u7a0e\u4eba\u57fa\u672c\u8d44\u6599<\/span><span class=\"heading-en\" lang=\"en\">Taxpayer information<\/span><\/h2><div class=\"table-scroll\"><table class=\"checklist-table section-one-two-col\"><tbody><tr><th><div class=\"cell-text\">\u9879\u76ee<br>Item<\/div><\/th><th><div class=\"cell-text\">\u9700\u586b\u5199\u8d44\u6599<br>Details to provide<\/div><\/th><\/tr><tr><td><div class=\"cell-text\">\u59d3\u540d\u3001\u7a0e\u53f7\u53ca\u51fa\u751f\u65e5\u671f<br>Full legal name, TFN and date of birth<\/div><\/td><td><div class=\"cell-text\">\u2022 \u8bf7\u63d0\u4f9b\u4e0eATO\u8bb0\u5f55\u4e00\u81f4\u7684\u6cd5\u5b9a\u59d3\u540d\u3001\u7a0e\u53f7\u53ca\u51fa\u751f\u65e5\u671f\u3002<br>  Provide details matching ATO records.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">\u8054\u7cfb\u65b9\u5f0f\u53ca\u5730\u5740<br>Contact details and address<\/div><\/td><td><div class=\"cell-text\">\u2022 \u73b0\u4f4f\u5740\u3001\u90ae\u5bc4\u5730\u5740\u3001\u7535\u8bdd\u3001\u7535\u90ae\u3002<br>  Residential\/postal address, phone and email.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">\u4e3b\u8981\u804c\u4e1a<br>Main occupation<\/div><\/td><td><div class=\"cell-text\">\u2022 \u586b\u51992025\/26\u8d22\u5e74\u83b7\u5f97\u6700\u591a\u5de5\u8d44\u6536\u5165\u7684\u5177\u4f53\u804c\u4e1a\u3002<br>  Specify the occupation from which you earned most salary or wage income.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">\u7a0e\u52a1\u5c45\u6c11\u8eab\u4efd<br>Tax residency<\/div><\/td><td><div class=\"cell-text\">\u2022 \u786e\u8ba4\u5168\u5e74\u5c45\u6c11\u3001\u90e8\u5206\u5e74\u5ea6\u5c45\u6c11\u6216\u975e\u5c45\u6c11\uff1b\u5982\u4e3a\u90e8\u5206\u5e74\u5ea6\u5c45\u6c11\uff0c\u63d0\u4f9b\u5230\u8fbe\u6216\u79bb\u5f00\u6fb3\u6d32\u65e5\u671f\u3002<br>  Confirm full-year resident, part-year resident or foreign resident; provide arrival\/departure dates if applicable.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">\u9000\u6b3e\u94f6\u884c\u8d26\u6237<br>Refund bank account<\/div><\/td><td><div class=\"cell-text\">\u2022 \u6fb3\u6d32\u91d1\u878d\u673a\u6784\u8d26\u6237\u7684BSB\u3001\u8d26\u53f7\u53ca\u8d26\u6237\u540d\u79f0\u3002<br>  BSB, account number and account name for an Australian financial institution account.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">\u914d\u5076\u8d44\u6599<br>Spouse details<\/div><\/td><td><div class=\"cell-text\">\u2022 \u914d\u5076\u59d3\u540d\u3001\u51fa\u751f\u65e5\u671f\u3001\u540c\u5c45\u671f\u95f4\u3001\u5e94\u7a0e\u6536\u5165\u53ca\u5176\u4ed6\u6536\u5165\u6d4b\u8bd5\u9879\u76ee\u3002<br>  Spouse name, date of birth, period as spouses, taxable income and relevant income-test amounts.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">\u79c1\u4eba\u533b\u7597\u4fdd\u9669<br>Private health insurance<\/div><\/td><td><div class=\"cell-text\">\u2022 \u79c1\u4eba\u533b\u7597\u4fdd\u9669\u5e74\u5ea6\u7a0e\u52a1\u5bf9\u8d26\u5355\uff1b\u786e\u8ba4\u672c\u4eba\u3001\u914d\u5076\u53ca\u53d7\u629a\u517b\u5b50\u5973\u7684\u4f4f\u9662\u4fdd\u9669\u671f\u95f4\u3002<br>  Annual private health insurance tax statement and hospital-cover periods for you, spouse and dependent children.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">\u5b66\u751f\u8d37\u6b3e\u53ca\u5176\u4ed6\u4e8b\u9879<br>Study loans and other matters<\/div><\/td><td><div class=\"cell-text\">\u2022 \u786e\u8ba4HELP\u3001VSL\u3001AASL\u7b49\u503a\u52a1\uff1b\u662f\u5426\u6709\u5b50\u5973\u629a\u517b\u8d39\u3001\u6d77\u5916\u5c45\u4f4f\u3001\u5de5\u4f5c\u5047\u671f\u7b7e\u8bc1\u7b49\u60c5\u51b5\u3002<br>  Confirm HELP, VSL, AASL debts; child support, overseas residence or working holiday visa matters.<\/div><\/td><\/tr><\/tbody><\/table><\/div><\/section><section class=\"checklist-section\" id=\"section-2\"><h2><span class=\"section-number\">2<\/span><span lang=\"zh-Hans\">\u6536\u5165\u9879\u76ee\uff08\u4e3b\u88681-12\uff09<\/span><span class=\"heading-en\" lang=\"en\">Income items (main return 1-12)<\/span><\/h2><div class=\"table-scroll\"><table class=\"checklist-table code-item-details\"><tbody><tr><th><div class=\"cell-text\">\u4ee3\u7801<br>Code<\/div><\/th><th><div class=\"cell-text\">\u540d\u79f0<br>Item<\/div><\/th><th><div class=\"cell-text\">\u9700\u63d0\u4f9b\u8d44\u6599\uff08\u5982\u9002\u7528\uff09<br>Documents\/details to provide (if applicable)<\/div><\/th><\/tr><tr><td><div class=\"cell-text\">1<\/div><\/td><td><div class=\"cell-text\">\u5de5\u8d44\u6216\u85aa\u91d1<br>Salary or wages<\/div><\/td><td><div class=\"cell-text\">\u2022 Income statement\u3001PAYG payment summary\u53ca\u96c7\u4e3b\u4fe1\u606f\u3002<br>  Income statement, PAYG payment summary and employer details.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">2<\/div><\/td><td><div class=\"cell-text\">\u6d25\u8d34\u3001\u6536\u5165\u3001\u5c0f\u8d39\u3001\u8463\u4e8b\u8d39\u7b49<br>Allowances, earnings, tips, directors fees etc<\/div><\/td><td><div class=\"cell-text\">\u2022 \u6d25\u8d34\u660e\u7ec6\u3001\u54a8\u8be2\u8d39\u3001\u670d\u52a1\u8d39\u3001\u5c0f\u8d39\u3001\u8463\u4e8b\u8d39\u53ca\u672a\u4ee3\u6263\u7a0e\u6b3e\u7684\u5de5\u4f5c\u6536\u5165\u3002<br>  Allowance details, consultation\/service fees, tips, directors fees and work income without withholding.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">3<\/div><\/td><td><div class=\"cell-text\">\u96c7\u4e3b\u4e00\u6b21\u6027\u4ed8\u6b3e<br>Employer lump sum payments<\/div><\/td><td><div class=\"cell-text\">\u2022 Income statement\u4e2dLump sum A\u6216B\u660e\u7ec6\uff08\u672a\u4f7f\u7528\u5e74\u5047\u3001\u957f\u671f\u670d\u52a1\u5047\u7b49\uff09\u3002<br>  Income statement showing Lump sum A or B, such as unused annual or long service leave.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">4<\/div><\/td><td><div class=\"cell-text\">\u96c7\u4f63\u7ec8\u6b62\u4ed8\u6b3e<br>Employment termination payments (ETPs)<\/div><\/td><td><div class=\"cell-text\">\u2022 ETP payment summary\u3001\u4ed8\u6b3e\u65e5\u671f\u3001\u4ed8\u6b3e\u65b9ABN\u53caETP\u4ee3\u7801\u3002<br>  ETP payment summary, payment date, payer ABN and ETP code.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">5<\/div><\/td><td><div class=\"cell-text\">\u6fb3\u6d32\u653f\u5e9c\u6d25\u8d34\u53ca\u4ed8\u6b3e<br>Australian Government allowances and payments<\/div><\/td><td><div class=\"cell-text\">\u2022 Centrelink\u6216\u5176\u4ed6\u653f\u5e9c\u673a\u6784\u5e74\u5ea6\u4ed8\u6b3e\u660e\u7ec6\uff0c\u4f8b\u5982JobSeeker\u3001Youth Allowance\u3001Austudy\u3002<br>  Centrelink or other government annual payment statement, such as JobSeeker, Youth Allowance or Austudy.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">6<\/div><\/td><td><div class=\"cell-text\">\u6fb3\u6d32\u653f\u5e9c\u517b\u8001\u91d1\u53ca\u6d25\u8d34<br>Australian Government pensions and allowances<\/div><\/td><td><div class=\"cell-text\">\u2022 Age Pension\u3001Carer Payment\u3001Disability Support Pension\u7b49\u5e74\u5ea6\u4ed8\u6b3e\u660e\u7ec6\u3002<br>  Annual statement for Age Pension, Carer Payment, Disability Support Pension and similar payments.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">7<\/div><\/td><td><div class=\"cell-text\">\u6fb3\u6d32\u5e74\u91d1\u53ca\u517b\u8001\u91d1\u6536\u5165\u6d41<br>Australian annuities and superannuation income streams<\/div><\/td><td><div class=\"cell-text\">\u2022 PAYG payment summary &#8211; superannuation income stream\u6216\u5e74\u91d1\u4ed8\u6b3e\u660e\u7ec6\u3002<br>  PAYG payment summary &#8211; superannuation income stream or annuity statement.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">8<\/div><\/td><td><div class=\"cell-text\">\u6fb3\u6d32\u517b\u8001\u91d1\u4e00\u6b21\u6027\u4ed8\u6b3e<br>Australian superannuation lump sum payments<\/div><\/td><td><div class=\"cell-text\">\u2022 \u517b\u8001\u91d1\u4e00\u6b21\u6027\u4ed8\u6b3e\u6216\u6b7b\u4ea1\u7ed9\u4ed8\u660e\u7ec6\uff0c\u5305\u62ec\u5e94\u7a0e\u7ec4\u6210\u90e8\u5206\u53ca\u4ee3\u6263\u7a0e\u6b3e\u3002<br>  Super lump sum or death-benefit statement, including taxable components and tax withheld.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">9<\/div><\/td><td><div class=\"cell-text\">\u5f52\u5c5e\u4e2a\u4eba\u670d\u52a1\u6536\u5165<br>Attributed personal services income<\/div><\/td><td><div class=\"cell-text\">\u2022 PAYG payment summary &#8211; business and personal services income\u53ca\u5176\u4ed6\u5f52\u5c5ePSI\u8d44\u6599\u3002<br>  PAYG payment summary &#8211; business and personal services income and other attributed PSI details.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">10<\/div><\/td><td><div class=\"cell-text\">\u603b\u5229\u606f\u6536\u5165<br>Gross interest<\/div><\/td><td><div class=\"cell-text\">\u2022 \u94f6\u884c\u5e74\u5ea6\u5229\u606f\u6c47\u603b\u3001\u5b9a\u671f\u5b58\u6b3e\u3001ATO\u5229\u606f\u53ca\u672a\u63d0\u4f9bTFN\u7684\u4ee3\u6263\u7a0e\u6b3e\u3002<br>  Annual bank interest summaries, term deposits, ATO interest and TFN withholding.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">11<\/div><\/td><td><div class=\"cell-text\">\u80a1\u606f<br>Dividends<\/div><\/td><td><div class=\"cell-text\">\u2022 \u6240\u6709\u6fb3\u6d32\u516c\u53f8\u80a1\u606f\u5355\uff0c\u5305\u62ec\u73b0\u91d1\u80a1\u606f\u3001franking credits\u53ca\u672a\u63d0\u4f9bTFN\u7684\u4ee3\u6263\u7a0e\u6b3e\u3002<br>  All Australian company dividend statements, including cash dividends, franking credits and TFN withholding.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">12<\/div><\/td><td><div class=\"cell-text\">\u5458\u5de5\u80a1\u7968\u8ba1\u5212<br>Employee share schemes (ESS)<\/div><\/td><td><div class=\"cell-text\">\u2022 ESS\u5e74\u5ea6\u62a5\u8868\u3001\u5f52\u5c5e\/\u884c\u6743\/\u51fa\u552e\u8d44\u6599\u53ca\u6d77\u5916ESS\u8d44\u6599\u3002<br>  ESS annual statement, vesting\/exercise\/sale details and foreign ESS information.<\/div><\/td><\/tr><\/tbody><\/table><\/div><\/section><section class=\"checklist-section\" id=\"section-3\"><h2><span class=\"section-number\">3<\/span><span lang=\"zh-Hans\">\u6536\u5165\u9879\u76ee\uff08\u8865\u5145\u886813-24\uff09<\/span><span class=\"heading-en\" lang=\"en\">Income items (supplementary return 13-24)<\/span><\/h2><div class=\"table-scroll\"><table class=\"checklist-table code-item-details\"><tbody><tr><th><div class=\"cell-text\">\u4ee3\u7801<br>Code<\/div><\/th><th><div class=\"cell-text\">\u540d\u79f0<br>Item<\/div><\/th><th><div class=\"cell-text\">\u9700\u63d0\u4f9b\u8d44\u6599\uff08\u5982\u9002\u7528\uff09<br>Documents\/details to provide (if applicable)<\/div><\/th><\/tr><tr><td><div class=\"cell-text\">13<\/div><\/td><td><div class=\"cell-text\">\u5408\u4f19\u4f01\u4e1a\u53ca\u4fe1\u6258<br>Partnerships and trusts<\/div><\/td><td><div class=\"cell-text\">\u2022 \u5408\u4f19\u4f01\u4e1a\u6216\u4fe1\u6258\u5206\u914d\u62a5\u8868\u3001\u5e74\u5ea6\u7a0e\u52a1\u62a5\u8868\u3001\u8d44\u672c\u5229\u5f97\u53ca\u62b5\u514d\u660e\u7ec6\u3002<br>  Partnership\/trust distribution statements, annual tax statements, capital gains and credit details.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">14<\/div><\/td><td><div class=\"cell-text\">\u4e2a\u4eba\u670d\u52a1\u6536\u5165\uff08PSI\uff09<br>Personal services income (PSI)<\/div><\/td><td><div class=\"cell-text\">\u2022 \u53d1\u7968\u3001\u5408\u540c\u3001\u6536\u6b3e\u53ca\u76f8\u5173\u8d39\u7528\uff1b\u786e\u8ba4\u662f\u5426\u901a\u8fc7\u4e2a\u4eba\u670d\u52a1\u5b9e\u4f53\u53d6\u5f97\u6536\u5165\u3002<br>  Invoices, contracts, receipts and related expenses; identify income through a personal services entity.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">15<\/div><\/td><td><div class=\"cell-text\">\u751f\u610f\u51c0\u6536\u5165\u6216\u4e8f\u635f<br>Net income or loss from business<\/div><\/td><td><div class=\"cell-text\">\u2022 \u635f\u76ca\u8868\u3001\u94f6\u884c\u53ca\u652f\u4ed8\u5e73\u53f0\u62a5\u8868\u3001\u9500\u552e\u4e0e\u8d39\u7528\u660e\u7ec6\u3001\u5b58\u8d27\u3001\u8d44\u4ea7\u8d2d\u7f6e\u548c\u5904\u7f6e\u8d44\u6599\u3002<br>  Profit and loss statement, bank\/payment-platform statements, sales, expenses, stock and asset acquisitions\/disposals.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">16<\/div><\/td><td><div class=\"cell-text\">\u9012\u5ef6\u975e\u5546\u4e1a\u751f\u610f\u4e8f\u635f<br>Deferred non-commercial business losses<\/div><\/td><td><div class=\"cell-text\">\u2022 \u4ee5\u524d\u5e74\u5ea6\u9012\u5ef6\u4e8f\u635f\u660e\u7ec6\u53ca\u672c\u5e74\u5ea6\u901a\u8fc7\u76f8\u5173\u6d4b\u8bd5\u6216\u7533\u8bf7\u914c\u60c5\u6743\u6240\u9700\u8d44\u6599\u3002<br>  Prior-year deferred loss schedule and information relevant to the tests or discretion for the current year.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">17<\/div><\/td><td><div class=\"cell-text\">\u519c\u573a\u7ba1\u7406\u5b58\u6b3e\u51c0\u989d\u6216\u8fd8\u6b3e<br>Net farm management deposits or repayments<\/div><\/td><td><div class=\"cell-text\">\u2022 FMD\u5b58\u6b3e\u3001\u63d0\u6b3e\u53ca\u5e74\u5ea6\u62a5\u8868\u3002<br>  Farm management deposit, withdrawal and annual statements.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">18<\/div><\/td><td><div class=\"cell-text\">\u8d44\u672c\u5229\u5f97<br>Capital gains<\/div><\/td><td><div class=\"cell-text\">\u2022 \u623f\u4ea7\u3001\u80a1\u7968\u3001\u57fa\u91d1\u3001\u52a0\u5bc6\u8d44\u4ea7\u53ca\u5176\u4ed6CGT\u8d44\u4ea7\u4e70\u5356\u8d44\u6599\uff1b\u5408\u540c\u3001\u7ecf\u7eaa\u62a5\u8868\u3001\u6210\u672c\u57fa\u7840\u548c\u8d39\u7528\u3002<br>  Purchase\/sale records for property, shares, funds, crypto and other CGT assets; contracts, broker reports, cost-base documents and costs.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">19<\/div><\/td><td><div class=\"cell-text\">\u6d77\u5916\u5b9e\u4f53<br>Foreign entities<\/div><\/td><td><div class=\"cell-text\">\u2022 \u6d77\u5916\u516c\u53f8\u3001\u4fe1\u6258\u3001\u53d7\u63a7\u5916\u56fd\u516c\u53f8\u6216\u8f6c\u8ba9\u4eba\u4fe1\u6258\u6743\u76ca\u53ca\u5f52\u5c5e\u6536\u5165\u8d44\u6599\u3002<br>  Interests in foreign companies\/trusts, CFC or transferor trust details and attributed income.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">20<\/div><\/td><td><div class=\"cell-text\">\u6d77\u5916\u6765\u6e90\u6536\u5165\u53ca\u6d77\u5916\u8d44\u4ea7\u6216\u623f\u4ea7<br>Foreign source income and foreign assets or property<\/div><\/td><td><div class=\"cell-text\">\u2022 \u6d77\u5916\u5de5\u8d44\u3001\u517b\u8001\u91d1\u3001\u5229\u606f\u3001\u80a1\u606f\u3001\u79df\u91d1\u3001\u8d44\u672c\u5229\u5f97\u3001\u5df2\u7f34\u6d77\u5916\u7a0e\u53ca\u6c47\u7387\u8d44\u6599\uff1b\u786e\u8ba4\u6d77\u5916\u8d44\u4ea7\u603b\u503c\u95ee\u9898\u3002<br>  Foreign salary, pension, interest, dividends, rent, capital gains, foreign tax paid and exchange rates; confirm the foreign-assets value question.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">21<\/div><\/td><td><div class=\"cell-text\">\u79df\u91d1<br>Rent<\/div><\/td><td><div class=\"cell-text\">\u2022 \u623f\u4ea7\u7ba1\u7406\u62a5\u544a\u3001\u79df\u7ea6\u3001\u8d37\u6b3e\u5229\u606f\u3001\u5730\u7a0e\u3001\u5e02\u653f\u8d39\u3001\u4fdd\u9669\u3001\u7ef4\u4fee\u3001\u6298\u65e7\u62a5\u544a\u53ca\u8d2d\u7f6e\/\u51fa\u552e\u8d44\u6599\u3002<br>  Property manager statement, lease, loan interest, land tax, council rates, insurance, repairs, depreciation schedule and purchase\/sale records.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">22<\/div><\/td><td><div class=\"cell-text\">\u4eba\u5bff\u4fdd\u9669\u516c\u53f8\u53ca\u4e92\u52a9\u793e\u5956\u91d1<br>Bonuses from life companies and friendly societies<\/div><\/td><td><div class=\"cell-text\">\u2022 \u4eba\u5bff\u4fdd\u9669\u516c\u53f8\u6216\u4e92\u52a9\u793e\u63d0\u4f9b\u7684\u5e74\u5ea6\u5956\u91d1\u6216\u6536\u5165\u62a5\u8868\u3002<br>  Annual bonus or income statement from a life company or friendly society.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">23<\/div><\/td><td><div class=\"cell-text\">\u6797\u4e1a\u7ba1\u7406\u6295\u8d44\u8ba1\u5212\u6536\u5165<br>Forestry managed investment scheme (FMIS) income<\/div><\/td><td><div class=\"cell-text\">\u2022 FMIS\u5e74\u5ea6\u62a5\u8868\u53ca\u5904\u7f6e\/\u5206\u914d\u8d44\u6599\u3002<br>  FMIS annual statement and disposal\/distribution details.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">24<\/div><\/td><td><div class=\"cell-text\">\u5176\u4ed6\u6536\u5165<br>Other income<\/div><\/td><td><div class=\"cell-text\">\u2022 \u672a\u5728\u5176\u4ed6\u9879\u76ee\u7533\u62a5\u7684\u6536\u5165\uff0c\u4f8b\u5982\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u3001\u8865\u507f\u6b3e\u3001\u5956\u91d1\u3001\u4f20\u7edf\u8bc1\u5238\u6536\u76ca\u6216\u6298\u65e7\u5e73\u8861\u8c03\u6574\u6536\u5165\u3002<br>  Income not declared elsewhere, such as royalties, compensation, prizes, traditional security gains or depreciation balancing-adjustment income.<\/div><\/td><\/tr><\/tbody><\/table><\/div><\/section><section class=\"checklist-section\" id=\"section-4\"><h2><span class=\"section-number\">4<\/span><span lang=\"zh-Hans\">\u62b5\u6263\u9879\u76ee\uff08D1-D5\uff09<\/span><span class=\"heading-en\" lang=\"en\">Deductions (D1-D5)<\/span><\/h2><div class=\"table-scroll\"><table class=\"checklist-table code-item-details\"><tbody><tr><th><div class=\"cell-text\">\u4ee3\u7801<br>Code<\/div><\/th><th><div class=\"cell-text\">\u540d\u79f0<br>Item<\/div><\/th><th><div class=\"cell-text\">\u9700\u63d0\u4f9b\u8d44\u6599\uff08\u5982\u9002\u7528\uff09<br>Documents\/details to provide (if applicable)<\/div><\/th><\/tr><tr><td><div class=\"cell-text\">D1<\/div><\/td><td><div class=\"cell-text\">\u5de5\u4f5c\u76f8\u5173\u6c7d\u8f66\u8d39\u7528<br>Work-related car expenses<\/div><\/td><td><div class=\"cell-text\">\u2022 \u4ec5\u9650\u672c\u4eba\u62e5\u6709\u3001\u79df\u8d41\u6216\u5206\u671f\u8d2d\u4e70\u7684\u201c\u6c7d\u8f66\u201d\uff0c\u5e76\u7528\u4e8e\u5c65\u884c\u96c7\u4f63\u804c\u8d23\u3002\u901a\u5e38\u4e0d\u80fd\u7533\u62a5\u4f4f\u6240\u4e0e\u56fa\u5b9a\u5de5\u4f5c\u5730\u70b9\u4e4b\u95f4\u7684\u666e\u901a\u901a\u52e4\u3002<br>  For a car you own, lease or hire-purchase and use in performing employment duties. Ordinary home-to-work travel is generally not deductible.<br>\u2022 \u56fa\u5b9a\u8d39\u7387\u6cd5\uff1a2025\/26\u4e3a\u6bcf\u516c\u91cc$0.88\uff0c\u6bcf\u8f86\u8f66\u6700\u591a5,000\u4e2a\u5de5\u4f5c\u76f8\u5173\u516c\u91cc\uff1b\u9700\u4fdd\u7559\u8ba1\u7b97\u5de5\u4f5c\u516c\u91cc\u7684\u8bb0\u5f55\u3002<br>  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.<br>\u2022 \u884c\u9a76\u65e5\u5fd7\u6cd5\uff1a\u63d0\u4f9b\u6709\u6548logbook\u3001\u5e74\u521d\/\u5e74\u672b\u91cc\u7a0b\u3001\u5de5\u4f5c\u4f7f\u7528\u6bd4\u4f8b\u53ca\u5168\u5e74\u6c7d\u6cb9\u3001\u6ce8\u518c\u3001\u4fdd\u9669\u3001\u7ef4\u4fee\u3001\u6e05\u6d01\u3001\u5229\u606f\/\u79df\u8d41\u548c\u6298\u65e7\u8d44\u6599\u3002<br>  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.<br>\u2022 \u7b26\u5408\u6761\u4ef6\u7684\u7535\u52a8\u8f66\u5bb6\u5ead\u5145\u7535\u6210\u672c\u53ef\u6309ATO\u65b9\u6cd5\u4f7f\u7528\u6bcf\u516c\u91cc4.2\u5206\u4f30\u7b97\uff0c\u9700\u6ee1\u8db3\u76f8\u5173\u8bb0\u5f55\u6761\u4ef6\u3002<br>  Eligible EV home-charging costs may be estimated using the ATO method at 4.2 cents per kilometre, subject to the relevant record requirements.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">D2<\/div><\/td><td><div class=\"cell-text\">\u5de5\u4f5c\u76f8\u5173\u65c5\u884c\u8d39\u7528<br>Work-related travel expenses<\/div><\/td><td><div class=\"cell-text\">\u2022 \u516c\u5171\u4ea4\u901a\u3001\u673a\u7968\u3001\u51fa\u79df\u8f66\u3001\u7f51\u7ea6\u8f66\u3001\u505c\u8f66\u8d39\u3001\u8fc7\u8def\u8d39\u3001\u77ed\u671f\u79df\u8f66\u53ca\u975e\u201c\u6c7d\u8f66\u201d\u8f66\u8f86\u7684\u5b9e\u9645\u5de5\u4f5c\u76f8\u5173\u8d39\u7528\u3002<br>  Public transport, airfares, taxis, rideshare, parking, tolls, short-term car hire and actual work costs for vehicles that are not a \u201ccar\u201d.<br>\u2022 \u8fc7\u591c\u51fa\u5dee\u53ef\u5305\u62ec\u4f4f\u5bbf\u3001\u9910\u996e\u548c\u6742\u8d39\uff1b\u63d0\u4f9b\u6536\u636e\u3001\u96c7\u4e3b\u6d25\u8d34\u53ca\u5de5\u4f5c\u76ee\u7684\u8d44\u6599\u3002\u8fde\u7eed6\u665a\u6216\u4ee5\u4e0a\u65f6\uff0c\u67d0\u4e9b\u60c5\u51b5\u9700\u8981\u65c5\u884c\u65e5\u8bb0\u3002<br>  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.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">D3<\/div><\/td><td><div class=\"cell-text\">\u5de5\u4f5c\u670d\u88c5\u3001\u6d17\u8863\u53ca\u5e72\u6d17\u8d39\u7528<br>Work clothing, laundry and dry-cleaning expenses<\/div><\/td><td><div class=\"cell-text\">\u2022 \u4ec5\u9650\u9632\u62a4\u670d\u3001\u804c\u4e1a\u4e13\u7528\u670d\u88c5\u3001\u7b26\u5408\u8981\u6c42\u7684\u5f3a\u5236\u5236\u670d\u6216\u767b\u8bb0\u7684\u975e\u5f3a\u5236\u5236\u670d\uff1b\u666e\u901a\u670d\u88c5\u901a\u5e38\u4e0d\u53ef\u62b5\u6263\u3002<br>  Limited to protective clothing, occupation-specific clothing, eligible compulsory uniforms or registered non-compulsory uniforms; conventional clothing is generally not deductible.<br>\u2022 \u81ea\u884c\u6d17\u8863\u7684\u5408\u7406\u8ba1\u7b97\u57fa\u7840\uff1a\u4ec5\u6d17\u5de5\u4f5c\u670d\u6bcf\u6b21$1\uff1b\u4e0e\u5176\u4ed6\u8863\u7269\u6df7\u6d17\u6bcf\u6b21$0.50\u3002\u5e72\u6d17\u53ca\u7ef4\u4fee\u6309\u5b9e\u9645\u8d39\u7528\u3002<br>  Reasonable laundry basis: $1 per load for work clothes only; $0.50 per mixed load. Use actual dry-cleaning and repair costs.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">D4<\/div><\/td><td><div class=\"cell-text\">\u5de5\u4f5c\u76f8\u5173\u81ea\u6211\u6559\u80b2\u8d39\u7528<br>Work-related self-education expenses<\/div><\/td><td><div class=\"cell-text\">\u2022 \u8bfe\u7a0b\u5fc5\u987b\u7ef4\u6301\u6216\u63d0\u5347\u5f53\u524d\u5de5\u4f5c\u6240\u9700\u6280\u80fd\uff0c\u6216\u53ef\u80fd\u589e\u52a0\u5f53\u524d\u5de5\u4f5c\u6536\u5165\uff1b\u4e3a\u53d6\u5f97\u65b0\u5de5\u4f5c\u6216\u4ec5\u4e00\u822c\u76f8\u5173\u7684\u8bfe\u7a0b\u901a\u5e38\u4e0d\u53ef\u62b5\u6263\u3002<br>  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.<br>\u2022 \u63d0\u4f9b\u5b66\u8d39\u3001\u6559\u6750\u3001\u6587\u5177\u3001\u884c\u4e1a\u671f\u520a\u3001\u7814\u8ba8\u4f1a\u3001\u8bbe\u5907\u6298\u65e7\u3001\u7535\u8bdd\/\u7f51\u7edc\u53ca\u7b26\u5408\u6761\u4ef6\u7684\u4ea4\u901a\u8d44\u6599\u3002<br>  Provide course fees, textbooks, stationery, professional journals, seminars, equipment depreciation, phone\/internet and eligible travel records.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">D5<\/div><\/td><td><div class=\"cell-text\">\u5176\u4ed6\u5de5\u4f5c\u76f8\u5173\u8d39\u7528<br>Other work-related expenses<\/div><\/td><td><div class=\"cell-text\">\u2022 \u5de5\u4f1a\u8d39\u3001\u4e13\u4e1a\u4f1a\u8d39\u3001\u4f1a\u8bae\u3001\u7814\u8ba8\u4f1a\u3001\u7b26\u5408\u6761\u4ef6\u7684\u52a0\u73ed\u9910\u8d39\u3001\u5de5\u5177\u3001\u8bbe\u5907\u3001\u7535\u8111\u3001\u7535\u8bdd\u3001\u7f51\u7edc\u53ca\u9632\u62a4\u7528\u54c1\u7b49\u3002<br>  Union\/professional fees, conferences, seminars, eligible overtime meals, tools, equipment, computers, phone, internet and protective items.<br>\u2022 \u5c45\u5bb6\u529e\u516c\u56fa\u5b9a\u8d39\u7387\u6cd5\uff1a2025\/26\u6bcf\u5c0f\u65f6$0.70\uff0c\u6db5\u76d6\u989d\u5916\u80fd\u6e90\u3001\u7f51\u7edc\/\u6570\u636e\u3001\u7535\u8bdd\u3001\u6587\u5177\u53ca\u7535\u8111\u8017\u6750\uff1b\u5fc5\u987b\u4fdd\u7559\u5168\u5e74\u5b9e\u9645\u5728\u5bb6\u5de5\u4f5c\u5c0f\u65f6\u8bb0\u5f55\uff0c\u5e76\u4e3a\u6240\u6db5\u76d6\u7684\u6bcf\u7c7b\u8d39\u7528\u81f3\u5c11\u4fdd\u7559\u4e00\u4efd\u8bb0\u5f55\u3002<br>  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.<br>\u2022 \u56fa\u5b9a\u8d39\u7387\u4e0d\u5305\u62ec\u7535\u8111\u3001\u529e\u516c\u5bb6\u5177\u7b49\u8d44\u4ea7\u6298\u65e7\uff1b\u5b9e\u9645\u6210\u672c\u6cd5\u9700\u63d0\u4f9b\u5408\u7406\u7684\u5de5\u4f5c\u4f7f\u7528\u6bd4\u4f8b\u53ca\u5168\u90e8\u8bb0\u5f55\u3002<br>  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.<\/div><\/td><\/tr><\/tbody><\/table><\/div><\/section><section class=\"checklist-section\" id=\"section-5\"><h2><span class=\"section-number\">5<\/span><span lang=\"zh-Hans\">\u5176\u4ed6\u62b5\u6263\u9879\u76ee\uff08D6-D15\uff09<\/span><span class=\"heading-en\" lang=\"en\">Other deductions (D6-D15)<\/span><\/h2><div class=\"table-scroll\"><table class=\"checklist-table code-item-details\"><tbody><tr><th><div class=\"cell-text\">\u4ee3\u7801<br>Code<\/div><\/th><th><div class=\"cell-text\">\u540d\u79f0<br>Item<\/div><\/th><th><div class=\"cell-text\">\u9700\u63d0\u4f9b\u8d44\u6599\uff08\u5982\u9002\u7528\uff09<br>Documents\/details to provide (if applicable)<\/div><\/th><\/tr><tr><td><div class=\"cell-text\">D6<\/div><\/td><td><div class=\"cell-text\">\u4f4e\u4ef7\u503c\u8d44\u4ea7\u6c60\u62b5\u6263<br>Low-value pool deduction<\/div><\/td><td><div class=\"cell-text\">\u2022 \u63d0\u4f9b\u4f4e\u4ef7\u503c\u8d44\u4ea7\u6c60\u671f\u521d\u4f59\u989d\u3001\u65b0\u589e\u8d44\u4ea7\u3001\u5904\u7f6e\u53ca\u672c\u5e74\u5ea6\u6298\u65e7\u8ba1\u7b97\u3002<br>  Provide opening pool balance, additions, disposals and current-year decline-in-value calculation.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">D7<\/div><\/td><td><div class=\"cell-text\">\u5229\u606f\u6536\u5165\u62b5\u6263<br>Interest income deductions<\/div><\/td><td><div class=\"cell-text\">\u2022 \u4e3a\u53d6\u5f97\u7b2c10\u9879\u5229\u606f\u6536\u5165\u800c\u4ea7\u751f\u7684\u94f6\u884c\u624b\u7eed\u8d39\u3001\u6295\u8d44\u501f\u6b3e\u5229\u606f\u6216\u76f8\u5173\u8d39\u7528\u3002<br>  Bank fees, borrowing interest or related expenses incurred in earning interest declared at question 10.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">D8<\/div><\/td><td><div class=\"cell-text\">\u80a1\u606f\u62b5\u6263<br>Dividend deductions<\/div><\/td><td><div class=\"cell-text\">\u2022 \u4e3a\u53d6\u5f97\u7b2c11\u9879\u80a1\u606f\/\u5206\u914d\u6536\u5165\u800c\u4ea7\u751f\u7684\u6295\u8d44\u501f\u6b3e\u5229\u606f\u3001\u6295\u8d44\u8d44\u6599\u8ba2\u9605\u7b49\u3002<br>  Investment loan interest, investment publications\/subscriptions and related expenses incurred in earning dividends\/distributions declared at question 11.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">D9<\/div><\/td><td><div class=\"cell-text\">\u793c\u7269\u6216\u6350\u8d60<br>Gifts or donations<\/div><\/td><td><div class=\"cell-text\">\u2022 \u5411\u53ef\u62b5\u7a0e\u6350\u8d60\u63a5\u53d7\u673a\u6784\uff08DGR\uff09\u7684\u6350\u8d60\u6536\u636e\uff1b\u7eb3\u7a0e\u4eba\u4e0d\u5f97\u56e0\u6350\u8d60\u83b7\u5f97\u5b9e\u8d28\u6027\u5229\u76ca\u3002<br>  Receipts for gifts to deductible gift recipients (DGRs); the donor must not receive a material benefit.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">D10<\/div><\/td><td><div class=\"cell-text\">\u7ba1\u7406\u7a0e\u52a1\u4e8b\u52a1\u8d39\u7528<br>Cost of managing tax affairs<\/div><\/td><td><div class=\"cell-text\">\u2022 \u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\u8d39\u3001\u7a0e\u52a1\u54a8\u8be2\u8d39\u3001\u7a0e\u52a1\u8bc9\u8bbc\u8d39\u7528\u53ca\u4e3a\u7ba1\u7406\u7a0e\u52a1\u4e8b\u52a1\u53d1\u751f\u7684\u5176\u4ed6\u7b26\u5408\u6761\u4ef6\u8d39\u7528\u3002<br>  Registered tax agent fees, tax advice, tax litigation costs and other eligible costs of managing tax affairs.<br>\u2022 \u91cd\u8981\u66f4\u65b0\uff1a2025\u5e747\u67081\u65e5\u6216\u4e4b\u540e\u4ea7\u751f\u7684ATO\u4e00\u822c\u5229\u606f\u8d39\u7528\uff08GIC\uff09\u53ca\u5c11\u62a5\u5229\u606f\u8d39\u7528\uff08SIC\uff09\u4e0d\u53ef\u62b5\u6263\u3002<br>  Important update: ATO general interest charge (GIC) and shortfall interest charge (SIC) incurred on or after 1 July 2025 are not deductible.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">D11<\/div><\/td><td><div class=\"cell-text\">\u6d77\u5916\u517b\u8001\u91d1\u6216\u5e74\u91d1\u672a\u62b5\u6263\u8d2d\u4e70\u4ef7\u7684\u53ef\u62b5\u6263\u91d1\u989d<br>Deductible amount of UPP of a foreign pension or annuity<\/div><\/td><td><div class=\"cell-text\">\u2022 \u6d77\u5916\u517b\u8001\u91d1\/\u5e74\u91d1\u5e74\u5ea6\u62a5\u8868\u53ca\u672a\u62b5\u6263\u8d2d\u4e70\u4ef7\uff08UPP\uff09\u8ba1\u7b97\u8d44\u6599\u3002<br>  Foreign pension\/annuity statement and undeducted purchase price calculation information.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">D12<\/div><\/td><td><div class=\"cell-text\">\u4e2a\u4eba\u517b\u8001\u91d1\u4f9b\u6b3e<br>Personal superannuation contributions<\/div><\/td><td><div class=\"cell-text\">\u2022 \u57fa\u91d1\u4f9b\u6b3e\u8bb0\u5f55\u3001\u6709\u6548Notice of intent to claim\u53ca\u57fa\u91d1\u786e\u8ba4\u51fd\uff1b\u4e0d\u5f97\u91cd\u590d\u7533\u62a5\u3002<br>  Fund contribution records, valid notice of intent to claim and fund acknowledgement; no double claim.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">D13<\/div><\/td><td><div class=\"cell-text\">\u9879\u76ee\u6c60\u62b5\u6263<br>Deduction for project pool<\/div><\/td><td><div class=\"cell-text\">\u2022 \u4e0e\u9879\u76ee\u76f4\u63a5\u76f8\u5173\u7684\u8d44\u672c\u652f\u51fa\u3001\u9879\u76ee\u5f00\u59cb\/\u7ec8\u6b62\u65e5\u671f\u53ca\u9879\u76ee\u6c60\u8ba1\u7b97\u3002<br>  Capital expenditure directly connected with a project, project start\/end details and project-pool calculation.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">D14<\/div><\/td><td><div class=\"cell-text\">\u6797\u4e1a\u7ba1\u7406\u6295\u8d44\u8ba1\u5212\u62b5\u6263<br>Forestry managed investment scheme (FMIS) deduction<\/div><\/td><td><div class=\"cell-text\">\u2022 FMIS\u4ed8\u6b3e\u6536\u636e\u3001\u5e74\u5ea6\u62a5\u8868\u53ca\u8d44\u683c\u8d44\u6599\u3002<br>  FMIS payment receipts, annual statement and eligibility information.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">D15<\/div><\/td><td><div class=\"cell-text\">\u5176\u4ed6\u672a\u5728\u522b\u5904\u7533\u62a5\u7684\u62b5\u6263<br>Other deductions not claimable elsewhere in your tax return<\/div><\/td><td><div class=\"cell-text\">\u2022 \u53ef\u80fd\u5305\u62ec\u6536\u5165\u4fdd\u969c\u4fdd\u9669\u3001\u5916\u6c47\u635f\u5931\u3001\u4f20\u7edf\u8bc1\u5238\u4e8f\u635f\u3001\u9009\u4e3e\u8d39\u7528\u3001\u7279\u5b9a\u503a\u52a1\u6263\u9664\u3001\u7b26\u5408\u6761\u4ef6\u7684\u5546\u4e1a\u8d44\u672c\u652f\u51fa\u7b49\u3002<br>  May include income-protection insurance, foreign exchange losses, traditional security losses, election expenses, certain debt deductions and eligible business-related capital expenditure.<\/div><\/td><\/tr><\/tbody><\/table><\/div><\/section><section class=\"checklist-section\" id=\"section-6\"><h2><span class=\"section-number\">6<\/span><span lang=\"zh-Hans\">\u4e8f\u635f\u3001\u7a0e\u52a1\u62b5\u514d\u3001Medicare\u53ca\u5176\u4ed6\u7533\u62a5\u9879\u76ee<\/span><span class=\"heading-en\" lang=\"en\">Losses, tax offsets, Medicare and other return items<\/span><\/h2><div class=\"table-scroll\"><table class=\"checklist-table code-item-details\"><tbody><tr><th><div class=\"cell-text\">\u4ee3\u7801<br>Code<\/div><\/th><th><div class=\"cell-text\">\u540d\u79f0<br>Item<\/div><\/th><th><div class=\"cell-text\">\u9700\u63d0\u4f9b\u8d44\u6599\uff08\u5982\u9002\u7528\uff09<br>Documents\/details to provide (if applicable)<\/div><\/th><\/tr><tr><td><div class=\"cell-text\">L1<\/div><\/td><td><div class=\"cell-text\">\u4ee5\u524d\u5e74\u5ea6\u7a0e\u52a1\u4e8f\u635f<br>Tax losses of earlier income years<\/div><\/td><td><div class=\"cell-text\">\u2022 \u4ee5\u524d\u5e74\u5ea6\u7ed3\u8f6c\u7684\u6536\u5165\u4e8f\u635f\u53ca\u5916\u56fd\u4e8f\u635f\u660e\u7ec6\u3002<br>  Schedule of carried-forward tax losses and foreign losses.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">T1<\/div><\/td><td><div class=\"cell-text\">\u8001\u5e74\u4eba\u53ca\u517b\u8001\u91d1\u9886\u53d6\u8005\u7a0e\u52a1\u62b5\u514d<br>Seniors and pensioners tax offset<\/div><\/td><td><div class=\"cell-text\">\u2022 \u5e74\u9f84\u3001\u517b\u8001\u91d1\u8d44\u683c\u3001\u914d\u5076\u53carebate income\u8d44\u6599\u3002<br>  Age, pension eligibility, spouse and rebate-income details.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">T2<\/div><\/td><td><div class=\"cell-text\">\u6fb3\u6d32\u517b\u8001\u91d1\u6536\u5165\u6d41\u7a0e\u52a1\u62b5\u514d<br>Australian superannuation income stream tax offset<\/div><\/td><td><div class=\"cell-text\">\u2022 \u517b\u8001\u91d1\u6536\u5165\u6d41PAYG summary\u53ca\u7a0e\u52a1\u62b5\u514d\u91d1\u989d\u3002<br>  Super income stream PAYG summary and tax-offset amount.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">T3<\/div><\/td><td><div class=\"cell-text\">\u4e3a\u914d\u5076\u4f5c\u51fa\u7684\u517b\u8001\u91d1\u4f9b\u6b3e<br>Super contributions on behalf of your spouse<\/div><\/td><td><div class=\"cell-text\">\u2022 \u914d\u5076\u4f9b\u6b3e\u6536\u636e\u3001\u914d\u5076\u6536\u5165\u53ca\u8d44\u683c\u8d44\u6599\u3002<br>  Spouse contribution receipts, spouse income and eligibility details.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">T4<\/div><\/td><td><div class=\"cell-text\">\u504f\u8fdc\u5730\u533a\u6216\u6d77\u5916\u90e8\u961f\u7a0e\u52a1\u62b5\u514d<br>Zone or overseas forces<\/div><\/td><td><div class=\"cell-text\">\u2022 \u5c45\u4f4f\u5730\u533a\u53ca\u65e5\u671f\uff0c\u6216\u6d77\u5916\u670d\u5f79\u8bc1\u660e\u3002<br>  Zone residence dates\/details or overseas service evidence.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">T5<\/div><\/td><td><div class=\"cell-text\">\u6b8b\u969c\u4eba\u58eb\u53ca\u7167\u987e\u8005\u7a0e\u52a1\u62b5\u514d<br>Invalid and invalid carer<\/div><\/td><td><div class=\"cell-text\">\u2022 \u53d7\u7167\u987e\u4eba\u5173\u7cfb\u3001\u6536\u5165\u3001\u6b8b\u969c\/\u62a4\u7406\u8d44\u683c\u53ca\u7ef4\u6301\u8d39\u7528\u8d44\u6599\u3002<br>  Relationship, income, disability\/care eligibility and maintenance details for the person cared for.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">T6-T9<\/div><\/td><td><div class=\"cell-text\">\u5176\u4ed6\u8865\u5145\u8868\u7a0e\u52a1\u62b5\u514d<br>Other supplementary tax offsets<\/div><\/td><td><div class=\"cell-text\">\u2022 \u571f\u5730\u62a4\u7406\u548c\u6c34\u8bbe\u65bd\u3001\u65e9\u671f\u98ce\u9669\u6295\u8d44\u3001\u65e9\u671f\u6295\u8d44\u8005\u53ca\u5176\u4ed6\u53ef\u9000\u7a0e\u7a0e\u52a1\u62b5\u514d\u8d44\u6599\u3002<br>  Landcare\/water facility, early-stage venture capital, early-stage investor and other refundable tax offset details.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">M1<\/div><\/td><td><div class=\"cell-text\">Medicare Levy\u51cf\u514d\u6216\u8c41\u514d<br>Medicare levy reduction or exemption<\/div><\/td><td><div class=\"cell-text\">\u2022 \u4f4e\u6536\u5165\u5bb6\u5ead\u8d44\u6599\u3001\u53d7\u629a\u517b\u5b50\u5973\u3001Medicare entitlement statement\u6216\u5176\u4ed6\u8c41\u514d\u8bc1\u660e\u3002<br>  Low-income family details, dependent children, Medicare entitlement statement or other exemption evidence.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">M2<\/div><\/td><td><div class=\"cell-text\">Medicare Levy Surcharge<br>Medicare levy surcharge<\/div><\/td><td><div class=\"cell-text\">\u2022 \u672c\u4eba\u53ca\u5bb6\u5ead\u6536\u5165\u3001\u914d\u5076\u548c\u53d7\u629a\u517b\u5b50\u5973\u3001\u7b26\u5408\u6761\u4ef6\u7684\u79c1\u4eba\u4f4f\u9662\u4fdd\u9669\u671f\u95f4\u3002<br>  Your and family income, spouse\/dependants and periods of eligible private hospital cover.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">A1<\/div><\/td><td><div class=\"cell-text\">\u672a\u6ee118\u5c81<br>Under 18<\/div><\/td><td><div class=\"cell-text\">\u2022 \u59822026\u5e746\u670830\u65e5\u672a\u6ee118\u5c81\uff0c\u63d0\u4f9b\u6536\u5165\u6027\u8d28\u53ca\u76f8\u5173\u8d44\u6599\u3002<br>  If under 18 on 30 June 2026, provide details of the nature of income.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">A2<\/div><\/td><td><div class=\"cell-text\">\u90e8\u5206\u5e74\u5ea6\u514d\u7a0e\u95e8\u69db<br>Part-year tax-free threshold<\/div><\/td><td><div class=\"cell-text\">\u2022 \u6210\u4e3a\u6216\u505c\u6b62\u6210\u4e3a\u6fb3\u6d32\u7a0e\u52a1\u5c45\u6c11\u7684\u65e5\u671f\u3002<br>  Date you became or ceased to be an Australian tax resident.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">A3<\/div><\/td><td><div class=\"cell-text\">\u653f\u5e9c\u517b\u8001\u91d1\u4f9b\u6b3e<br>Government super contributions<\/div><\/td><td><div class=\"cell-text\">\u2022 \u672a\u5728D12\u7533\u62a5\u6263\u9664\u7684\u5408\u8d44\u683c\u4e2a\u4eba\u517b\u8001\u91d1\u4f9b\u6b3e\u53ca\u76f8\u5173\u8d44\u6599\u3002<br>  Eligible personal super contributions not claimed as a deduction at D12 and related details.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">A4<\/div><\/td><td><div class=\"cell-text\">\u5de5\u4f5c\u5047\u671f\u8005\u51c0\u6536\u5165<br>Working holiday maker net income<\/div><\/td><td><div class=\"cell-text\">\u2022 417\u6216462\u7b7e\u8bc1\u671f\u95f4\u53ca\u76f8\u5173\u6536\u5165\/\u6263\u9664\u660e\u7ec6\u3002<br>  Subclass 417 or 462 visa periods and related income\/deduction details.<\/div><\/td><\/tr><\/tbody><\/table><\/div><\/section><section class=\"checklist-section\" id=\"section-7\"><h2><span class=\"section-number\">7<\/span><span lang=\"zh-Hans\">\u6536\u5165\u6d4b\u8bd5\u9879\u76ee\u53ca\u6700\u7ec8\u786e\u8ba4<\/span><span class=\"heading-en\" lang=\"en\">Income tests and final checks<\/span><\/h2><div class=\"table-scroll\"><table class=\"checklist-table code-item-details\"><tbody><tr><th><div class=\"cell-text\">\u4ee3\u7801<br>Code<\/div><\/th><th><div class=\"cell-text\">\u540d\u79f0<br>Item<\/div><\/th><th><div class=\"cell-text\">\u9700\u63d0\u4f9b\u8d44\u6599\uff08\u5982\u9002\u7528\uff09<br>Documents\/details to provide (if applicable)<\/div><\/th><\/tr><tr><td><div class=\"cell-text\">IT1<\/div><\/td><td><div class=\"cell-text\">\u5e94\u62a5\u544a\u9644\u52a0\u798f\u5229\u603b\u989d<br>Total reportable fringe benefits amounts<\/div><\/td><td><div class=\"cell-text\">\u2022 Income statement\u6216PAYG summary\u4e2d\u7684reportable fringe benefits\u3002<br>  Reportable fringe benefits shown on income statements or PAYG summaries.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">IT2<\/div><\/td><td><div class=\"cell-text\">\u5e94\u62a5\u544a\u96c7\u4e3b\u517b\u8001\u91d1\u4f9b\u6b3e<br>Reportable employer superannuation contributions<\/div><\/td><td><div class=\"cell-text\">\u2022 Income statement\u4e2d\u7684reportable employer super contributions\u3002<br>  Reportable employer super contributions shown on income statements.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">IT3<\/div><\/td><td><div class=\"cell-text\">\u514d\u7a0e\u653f\u5e9c\u517b\u8001\u91d1\u6216\u798f\u5229<br>Tax-free government pensions or benefits<\/div><\/td><td><div class=\"cell-text\">\u2022 \u514d\u7a0e\u517b\u8001\u91d1\u6216\u798f\u5229\u5e74\u5ea6\u62a5\u8868\u3002<br>  Annual statement for tax-free government pensions or benefits.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">IT4<\/div><\/td><td><div class=\"cell-text\">\u76ee\u6807\u6d77\u5916\u6536\u5165<br>Target foreign income<\/div><\/td><td><div class=\"cell-text\">\u2022 \u4e0d\u8ba1\u5165\u5e94\u7a0e\u6536\u5165\u4f46\u5c5e\u4e8e\u6536\u5165\u6d4b\u8bd5\u7684\u6d77\u5916\u6536\u5165\u3002<br>  Foreign income not included in taxable income but relevant to income tests.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">IT5<\/div><\/td><td><div class=\"cell-text\">\u51c0\u91d1\u878d\u6295\u8d44\u4e8f\u635f<br>Net financial investment loss<\/div><\/td><td><div class=\"cell-text\">\u2022 \u5229\u606f\u3001\u80a1\u606f\u3001\u4fe1\u6258\/\u5408\u4f19\u6295\u8d44\u76f8\u5173\u6536\u5165\u4e0e\u6263\u9664\u660e\u7ec6\u3002<br>  Income and deductions relating to interest, dividends and partnership\/trust financial investments.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">IT6<\/div><\/td><td><div class=\"cell-text\">\u51c0\u51fa\u79df\u623f\u4ea7\u4e8f\u635f<br>Net rental property loss<\/div><\/td><td><div class=\"cell-text\">\u2022 \u6240\u6709\u6fb3\u6d32\u53ca\u6d77\u5916\u51fa\u79df\u623f\u4ea7\u51c0\u4e8f\u635f\u3002<br>  Net loss from all Australian and foreign rental properties.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">IT7<\/div><\/td><td><div class=\"cell-text\">\u5df2\u652f\u4ed8\u5b50\u5973\u629a\u517b\u8d39<br>Child support you paid<\/div><\/td><td><div class=\"cell-text\">\u2022 2025\/26\u5b9e\u9645\u652f\u4ed8\u7684\u5b50\u5973\u629a\u517b\u8d39\u3002<br>  Child support actually paid during 2025\/26.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">IT8<\/div><\/td><td><div class=\"cell-text\">\u53d7\u629a\u517b\u5b50\u5973\u4eba\u6570<br>Number of dependent children<\/div><\/td><td><div class=\"cell-text\">\u2022 \u786e\u8ba4\u7b26\u5408\u6761\u4ef6\u7684\u53d7\u629a\u517b\u5b50\u5973\u4eba\u6570\u3002<br>  Confirm the number of eligible dependent children.<\/div><\/td><\/tr><\/tbody><\/table><\/div><\/section><section class=\"checklist-section\" id=\"final-confirmation\"><h2><span lang=\"zh-Hans\">\u6700\u7ec8\u786e\u8ba4<\/span><span class=\"heading-en\" lang=\"en\">Final confirmation<\/span><\/h2><div class=\"table-scroll\"><table class=\"checklist-table three-col callout-table\"><tbody><tr><td><div class=\"cell-text\">\u786e\u8ba4\u4e8b\u9879<br>Check<\/div><\/td><td><div class=\"cell-text\">\u8bf4\u660e<br>Details<\/div><\/td><td><div class=\"cell-text\">\u5b8c\u6210<br>Done<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">\u6240\u6709\u6536\u5165\u5b8c\u6574\u7533\u62a5<br>All income has been declared<\/div><\/td><td><div class=\"cell-text\">\u2022 \u5305\u62ec\u73b0\u91d1\u6536\u5165\u3001\u6d77\u5916\u6536\u5165\u3001\u52a0\u5bc6\u8d44\u4ea7\u3001\u5171\u4eab\u7ecf\u6d4e\u53ca\u5c1a\u672a\u9884\u586b\u7684\u6536\u5165\u3002<br>  Including cash income, foreign income, crypto, sharing-economy income and amounts not pre-filled.<\/div><\/td><td><span aria-label=\"Not completed\" class=\"check-box\">\u2610<\/span><\/td><\/tr><tr><td><div class=\"cell-text\">\u8d39\u7528\u672a\u83b7\u62a5\u9500\u4e14\u4e0e\u6536\u5165\u76f8\u5173<br>Expenses were not reimbursed and relate to income<\/div><\/td><td><div class=\"cell-text\">\u2022 \u4ec5\u7533\u62a5\u672c\u4eba\u5b9e\u9645\u627f\u62c5\u3001\u672a\u83b7\u62a5\u9500\u4e14\u4e0e\u8d5a\u53d6\u5e94\u7a0e\u6536\u5165\u76f4\u63a5\u76f8\u5173\u7684\u90e8\u5206\u3002<br>  Claim only amounts you incurred, were not reimbursed for, and that directly relate to earning assessable income.<\/div><\/td><td><span aria-label=\"Not completed\" class=\"check-box\">\u2610<\/span><\/td><\/tr><tr><td><div class=\"cell-text\">\u79c1\u4eba\u7528\u9014\u5df2\u5408\u7406\u5206\u644a<br>Private use has been apportioned<\/div><\/td><td><div class=\"cell-text\">\u2022 \u8f66\u8f86\u3001\u7535\u8bdd\u3001\u7f51\u7edc\u3001\u8bbe\u5907\u3001\u65c5\u884c\u53ca\u5176\u4ed6\u6df7\u5408\u7528\u9014\u8d39\u7528\u5df2\u6392\u9664\u79c1\u4eba\u90e8\u5206\u3002<br>  Private portions of car, phone, internet, equipment, travel and other mixed-use costs have been excluded.<\/div><\/td><td><span aria-label=\"Not completed\" class=\"check-box\">\u2610<\/span><\/td><\/tr><tr><td><div class=\"cell-text\">\u8d44\u6599\u7559\u5b58<br>Records retained<\/div><\/td><td><div class=\"cell-text\">\u2022 \u901a\u5e38\u81ea\u62a5\u7a0e\u8868\u9012\u4ea4\u65e5\u8d77\u4fdd\u75595\u5e74\uff1b\u6d89\u53ca\u8d44\u4ea7\u8d2d\u7f6e\u3001\u5904\u7f6e\u6216\u7ed3\u8f6c\u4e8b\u9879\u7684\u8d44\u6599\u53ef\u80fd\u9700\u8981\u66f4\u957f\u65f6\u95f4\u3002<br>  Generally keep records for 5 years from lodgment; records for asset acquisitions\/disposals or carried-forward matters may need to be kept longer.<\/div><\/td><td><span aria-label=\"Not completed\" class=\"check-box\">\u2610<\/span><\/td><\/tr><tr><td><div class=\"cell-text\">\u7eb3\u7a0e\u4eba\u58f0\u660e<br>Taxpayer declaration<\/div><\/td><td><div class=\"cell-text\">\u2022 \u5728\u7533\u62a5\u5b8c\u6210\u540e\u6838\u5bf9\u62a5\u7a0e\u8868\u5e76\u7b7e\u7f72\/\u6279\u51c6\u7eb3\u7a0e\u4eba\u58f0\u660e\u3002<br>  Review the completed return and sign\/approve the taxpayer declaration.<\/div><\/td><td><span aria-label=\"Not completed\" class=\"check-box\">\u2610<\/span><\/td><\/tr><\/tbody><\/table><\/div><\/section><section class=\"checklist-section update-section\" id=\"key-updates\"><h2><span lang=\"zh-Hans\">2025\/26\u91cd\u8981\u66f4\u65b0<\/span><span class=\"heading-en\" lang=\"en\">Key 2025\/26 updates<\/span><\/h2><div class=\"table-scroll\"><table class=\"checklist-table\"><tbody><tr><th><div class=\"cell-text\">\u2022 \u6c7d\u8f66\u56fa\u5b9a\u8d39\u7387\u4e3a\u6bcf\u516c\u91cc$0.88\uff08\u6bcf\u8f86\u8f66\u6700\u591a5,000\u4e2a\u5de5\u4f5c\u76f8\u5173\u516c\u91cc\uff09\u3002<br>  The car cents-per-kilometre rate is $0.88 per kilometre, up to 5,000 work-related kilometres per car.<br>\u2022 \u5c45\u5bb6\u529e\u516c\u56fa\u5b9a\u8d39\u7387\u4e3a\u6bcf\u5c0f\u65f6$0.70\uff0c\u5e76\u8981\u6c42\u4fdd\u7559\u5168\u5e74\u5b9e\u9645\u5de5\u4f5c\u5c0f\u65f6\u8bb0\u5f55\u3002<br>  The working-from-home fixed rate is $0.70 per hour, with a record of actual hours for the full year.<br>\u2022 2025\u5e747\u67081\u65e5\u6216\u4e4b\u540e\u4ea7\u751f\u7684ATO GIC\u53caSIC\u4e0d\u53ef\u4f5c\u4e3a\u6240\u5f97\u7a0e\u62b5\u6263\u3002<br>  ATO GIC and SIC incurred on or after 1 July 2025 are not income-tax deductible.<\/div><\/th><\/tr><\/tbody><\/table><\/div><\/section><section class=\"checklist-section\" id=\"section-8\"><h2><span class=\"section-number\">8<\/span><span lang=\"zh-Hans\">\u8bb0\u5f55\u4fdd\u5b58\u8981\u6c42<\/span><span class=\"heading-en\" lang=\"en\">Record-keeping requirements<\/span><\/h2><div class=\"table-scroll\"><table class=\"checklist-table two-col\"><tbody><tr><th><div class=\"cell-text\">\u8981\u6c42<br>Requirement<\/div><\/th><th><div class=\"cell-text\">\u8bf4\u660e<br>Details<\/div><\/th><\/tr><tr><td><div class=\"cell-text\">\u8bb0\u5f55\u8bed\u8a00<br>Language of records<\/div><\/td><td><div class=\"cell-text\">\u2022 \u8bb0\u5f55\u5e94\u4f7f\u7528\u82f1\u6587\uff0c\u6216\u80fd\u591f\u968f\u65f6\u7ffb\u8bd1\u6210\u82f1\u6587\u3002<br>  Records should be in English or readily translatable into English.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">\u51ed\u8bc1\u5185\u5bb9<br>Information on evidence<\/div><\/td><td><div class=\"cell-text\">\u2022 \u51ed\u8bc1\u901a\u5e38\u5e94\u663e\u793a\u4f9b\u5e94\u5546\u540d\u79f0\u3001\u91d1\u989d\u3001\u8d2d\u4e70\u7684\u5546\u54c1\u6216\u670d\u52a1\u6027\u8d28\u3001\u53d1\u751f\/\u8d2d\u4e70\u65e5\u671f\u53ca\u51ed\u8bc1\u51fa\u5177\u65e5\u671f\u3002<br>  Evidence should generally show the supplier, amount, nature of goods or services, purchase\/incurred date and document date.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">\u4e00\u822c\u4fdd\u5b58\u671f\u9650<br>General retention period<\/div><\/td><td><div class=\"cell-text\">\u2022 \u591a\u6570\u8bb0\u5f55\u5e94\u81ea\u62a5\u7a0e\u8868\u9012\u4ea4\u65e5\u8d77\u4fdd\u5b585\u5e74\u3002<br>  Most records should be kept for 5 years from the date the tax return is lodged.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">\u8d44\u4ea7\u53ca\u8d44\u672c\u5229\u5f97\u8d44\u6599<br>Asset and CGT records<\/div><\/td><td><div class=\"cell-text\">\u2022 \u623f\u4ea7\u3001\u80a1\u7968\u3001\u52a0\u5bc6\u8d44\u4ea7\u53ca\u6298\u65e7\u8d44\u4ea7\u7684\u8d2d\u7f6e\u548c\u6210\u672c\u57fa\u7840\u8d44\u6599\uff0c\u901a\u5e38\u5e94\u4fdd\u5b58\u81f3\u5904\u7f6e\u540e\u81f3\u5c115\u5e74\u3002<br>  Acquisition and cost-base records for property, shares, crypto and depreciating assets should generally be retained until at least 5 years after disposal.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">\u51fa\u79df\u623f\u4ea7\u5e38\u89c1\u8d44\u6599<br>Typical rental property records<\/div><\/td><td><div class=\"cell-text\">\u2022 \u8d37\u6b3e\u6587\u4ef6\u3001\u7ef4\u4fee\u53ca\u4fdd\u9669\u6536\u636e\u3001\u5730\u7a0e\/\u5e02\u653f\u8d39\u3001\u79df\u7ea6\u3001\u94f6\u884c\u548c\u4fe1\u7528\u5361\u8d26\u5355\u3001\u6298\u65e7\u62a5\u544a\u53ca\u4e2d\u4ecb\u79df\u91d1\u62a5\u8868\u3002<br>  Loan documents, repair and insurance receipts, land tax\/council rates, leases, bank and credit-card statements, depreciation schedules and agent rental statements.<\/div><\/td><\/tr><tr><td><div class=\"cell-text\">\u7eb3\u7a0e\u4eba\u58f0\u660e<br>Taxpayer declaration<\/div><\/td><td><div class=\"cell-text\">\u2022 \u62a5\u7a0e\u8868\u5b8c\u6210\u540e\uff0c\u7eb3\u7a0e\u4eba\u5e94\u6838\u5bf9\u5168\u90e8\u8d44\u6599\u5e76\u7b7e\u7f72\u6216\u7535\u5b50\u6279\u51c6\u58f0\u660e\u3002<br>  After the return is completed, the taxpayer should review all information and sign or electronically approve the declaration.<\/div><\/td><\/tr><\/tbody><\/table><\/div><\/section>\n<section class=\"sources\" id=\"sources\"><h2><span lang=\"zh-Hans\">\u8d44\u6599\u6765\u6e90\u53ca\u514d\u8d23\u58f0\u660e<\/span><span class=\"heading-en\" lang=\"en\">Sources and disclaimer<\/span><\/h2><p><strong>\u8d44\u6599\u6765\u6e90 \/ Sources:<\/strong> ATO Individual tax return and instructions 2026 (NAT 2541, 30 May 2026); ATO Individual supplementary tax return 2026 instructions; Kuaiji Pty Ltd individual tax return checklist.<\/p><p><strong>\u514d\u8d23\u58f0\u660e \/ Disclaimer:<\/strong> \u672c\u6e05\u5355\u4ec5\u4f9b\u4e00\u822c\u8d44\u6599\u6536\u96c6\uff0c\u4e0d\u6784\u6210\u4e2a\u4eba\u8d22\u52a1\u3001\u7a0e\u52a1\u6216\u6295\u8d44\u5efa\u8bae\uff1b\u8bf7\u5c31\u5177\u4f53\u60c5\u51b5\u53d6\u5f97\u4e13\u4e1a\u610f\u89c1\u3002 General information only; not personal financial, tax or investment advice. Obtain professional advice for your circumstances.<\/p><\/section>\n<section aria-label=\"Contact Kuaiji Pty Ltd\" class=\"contact-box\">\n<h2><span lang=\"zh-Hans\">\u9700\u8981\u534f\u52a9\u51c6\u5907\u4e2a\u4eba\u62a5\u7a0e\uff1f<\/span><span class=\"heading-en\" lang=\"en\">Need help preparing your individual tax return?<\/span><\/h2>\n<p><strong>Kuaiji Pty Ltd<\/strong><\/p>\n<p>\u7535\u8bdd \/ Mobile: <a href=\"tel:+61416366888\">0416 366 888<\/a> &nbsp;|&nbsp; \u7535\u90ae \/ Email: <a href=\"mailto:huan@kuaiji.com.au\">huan@kuaiji.com.au<\/a><\/p>\n<p>\u5fae\u4fe1 \/ WeChat: AU0416366888 &nbsp;|&nbsp; \u7f51\u7ad9 \/ Website: <a href=\"https:\/\/kuaiji.com.au\/cn\/\">www.kuaiji.com.au<\/a><\/p>\n<\/section>\n<\/article>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>2025\/26\u6fb3\u6d32\u4e2a\u4eba\u62a5\u7a0e\u4e2d\u82f1\u6587\u8d44\u6599\u6e05\u5355\uff0c\u6db5\u76d6\u6536\u5165\u3001\u62b5\u6263\u3001\u8d44\u672c\u5229\u5f97\u3001\u51fa\u79df\u7269\u4e1a\u3001\u6d77\u5916\u6536\u5165\u3001Medicare\u53ca\u8bb0\u5f55\u4fdd\u5b58\u8981\u6c42\u3002 <\/p>","protected":false},"author":1,"featured_media":2917,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-2909","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-20"],"_links":{"self":[{"href":"https:\/\/kuaiji.com.au\/cn\/wp-json\/wp\/v2\/posts\/2909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kuaiji.com.au\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuaiji.com.au\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuaiji.com.au\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuaiji.com.au\/cn\/wp-json\/wp\/v2\/comments?post=2909"}],"version-history":[{"count":0,"href":"https:\/\/kuaiji.com.au\/cn\/wp-json\/wp\/v2\/posts\/2909\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuaiji.com.au\/cn\/wp-json\/wp\/v2\/media\/2917"}],"wp:attachment":[{"href":"https:\/\/kuaiji.com.au\/cn\/wp-json\/wp\/v2\/media?parent=2909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuaiji.com.au\/cn\/wp-json\/wp\/v2\/categories?post=2909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuaiji.com.au\/cn\/wp-json\/wp\/v2\/tags?post=2909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}