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Accountants Desktop Main Menu

Member Updates

Scroll down to see details and thumbnail images of recent updates and download the file directly from this page. Go to Main Menu/Recent Updates to see all site updates.

  • 2025 Personal Return Forms
  • Sophisticated Investor Certificates
  • Trust Distributions 2025
  • Tax Money

2025 Personal Return Forms

Records checklists and interview notes for personal returns for 2025 are now available for download.

Send the records checklists to clients to make sure you get all the information you need to prepare their return and avoid time wasting requests for missing information. There are two records checklist options; a simple one-page checklist and a six-page checklist on which the client can record information. Choose the version that best suits the needs of your practice.

Use the interview notes when you are only collecting information for the client’s return. This form lists each return item alongside which you can make any relevant notes to help with the preparation of the return at a later time.

Click on the links below to preview and download each of these forms.

Records Short

Forms/Records – Personal Return Short

Records Long

Forms/Records – Personal Return Long

Interview

Interview – Tax Return


Sophisticated Investor Certificate User request

This handy worksheet will help you calculate gross income and net assets for a sophisticated investor certificate.

Find it at Calculations/Financial/Sophisticated Investor

Download

Discretionary Trust Distributions 2025

Our trust distributions calculator has been designed to help you calculate tax-effective distributions by your discretionary trust clients. You can use it for both non-streaming and streaming distributions.

The process involves estimating net income of the trust for tax purposes, calculating tax-effective distributions to beneficiaries and converting those amounts to accounting distributions for the resolution.

You can view the marginal tax rates for all beneficiaries based on their non-trust income. The calculator will then show how much income is available at those marginal tax rates, allowing you to use the lowest tax rates first.

Once distributions for tax purposes have been determined and the corresponding accounting distributions calculated, you can complete the trustee resolution which is part of the file.

And when it comes to preparing the trust tax return, you input actual figures to the worksheet and the various components of those distributions will be calculated for each beneficiary and return form item.

Find it at Calculations/2025/Trust Distributions

Note: this calculator is not compatible with Excel versions 2019 and prior.

Click on the thumbnail below to preview the worksheets in this calculator or click DOWNLOAD to try it out.

Settings
Distributions
Resolution
Return

Tax Money New

Our new Tax Money calculator is designed to help your small business clients keep a real-time estimate of future BAS, income tax and payroll related payments.

Identifying these amounts at their taxing point will help clients avoid spending funds that aren’t truly available. And, they could be “parked” in a separate high-interest savings account, or even a mortgage offset account in the case of a sole trader with a mortgage, until the payment is due.

Cashflow is the lifeblood of any business and tax payments are a significant part of cashflow. A recent CreditorWatch analysis revealed that 33% of businesses (1,715 out of 5,097) with tax debts over $100,000 had become insolvent or voluntarily closed over the previous 12 months.

Many small business clients lack the necessary resources, time or know-how to project their future tax payments and need your help.

If you already do the client’s bookkeeping, then using this calculator would fit in nicely with your services. Othewise the client could feed you the information on a regular basis or you could set up the calculator with opening balances and give it to the client for data entry.

These would be the ideal client types who would benefit from having their tax payments managed –

  • New businesses without a PAYG instalment rate.
  • Growing businesses.
  • Clients who generally struggle to meet their ongoing tax obligations.

This is the process followed by the calculator in tracking tax payments –

  1. Enter Opening Balances of unpaid amounts at the start date.
  2. Enter summarised transactions from the start date to produce Estimates
  3. Enter Actuals when the forms are prepared and they replace the Estimates
  4. Enter Payments when made and the balance of “Tax Money” is calculated to compare with available funds.

Find it at Calculations/Budgets & Projections/Tax Money

Tax Money 2025

Tax Money 2026

Video on YouTube

Note: this calculator is not compatible with Excel versions 2019 and prior.

Click on the thumbnail below to preview the worksheets in this calculator or click DOWNLOAD to try it out.

BAS Estimates
Payroll Estimates
Tax Money
Download

Practice Reminders

21 Jun 2025

Activity Statements

Lodge and pay May 2025 monthly business activity statement.

30 Jun 2025

Super Guarantee Contributions

Super guarantee contributions must be paid by this date to qualify for a tax deduction in the 2024–25 financial year.

Child Care Subsidy and Family Tax Benefit Payments

If any of your clients receive Child Care Subsidy and Family Tax Benefit payments from Services Australia, the client and their partner must lodge their 2023–24 tax return by 30 June 2025, regardless of any deferrals in place. For more information see the Services AustraliaExternal Link website.

21 Jul 2025

Activity Statements

Lodge and pay June 2025 monthly business activity statement.

Lodge and pay quarter 4, 2024–25 PAYG instalment activity statement for head companies of consolidated groups.

28 Jul 2025

Activity Statements

Lodge and pay quarter 4, 2024–25 activity statement if lodging by paper.

PAYG Instalments

Pay quarter 4, 2024–25 instalment notice (form R, S or T). Lodge the notice only if you vary the instalment amount.

Super Guarantee Contributions

Make super guarantee contributions for quarter 4, 2024–25 to funds by this date.

Note: Employers who do not pay minimum super contributions for quarter 4 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 August 2025.

31 Jul 2025

TFN Report

Lodge TFN report for closely held trusts if any beneficiary quoted their TFN to a trustee in quarter 4, 2024–25.

Venture Capital Deficit Tax Return

Lodge Venture capital deficit tax return for June balancers.

Franking Account Return

Lodge Franking account return for 30 June balancers if there is an amount payable.

Early Stage Innovation Company Report

Lodge Early stage innovation company report.

Community Housing

Lodge Community housing provider annual report.

14 Aug 2025

PAYG Withholding

Lodge PAYG withholding payment summary annual report for:

  • large withholders whose annual withholding is greater than $1 million
  • payers who have no tax agent or BAS agent involved in preparing the report.
21 Aug 2025

Activity Statements

Lodge and pay July 2025 monthly business activity statement.

25 Aug 2025

Activity Statements

Lodge and pay quarter 4, 2024–25 activity statement if you lodge electronically.

28 Aug 2025

Taxable Payments Annual Report (TPAR)

Lodge Taxable payments annual report (TPAR).

Note: The TPAR tells us about payments that are made to contractors for providing services. Some government entities also need to report the grants they have paid in a TPAR.

Superannuation Guarantee

Lodge and pay quarter 4, 2024–25 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Note: Employers who lodge a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

21 Sep 2025

Activity Statements

Lodge and pay August 2025 monthly business activity statement.

30 Sep 2025

PAYG Withholding Payment Summary Annual Report

Lodge PAYG withholding payment summary annual report if prepared by a BAS agent or tax agent excluding large withholders whose annual withholding is greater than $1 million.

TFN Withholding Annual Report

Lodge Annual TFN withholding report 2025 if a trustee of a closely held trust has been required to withhold amounts from payments to beneficiaries.

21 Oct 2025

Annual PAYG Instalment Notice

Pay annual PAYG instalment notice (Form N). Lodge only if you vary the instalment amount or use the rate method to calculate the instalment.

Activity Statements

Lodge and pay quarter 1, 2025–26 PAYG instalment activity statement for head companies of consolidated groups.

Lodge and pay September 2025 monthly business activity statement.

28 Oct 2025

Activity Statements

Lodge and pay quarter 1, 2025–26 activity statement if lodging by paper.

Pay quarter 1, 2025–26 instalment notice (form R, S, or T). Lodge the notice only if you vary the instalment amount.

Lodge and pay annual activity statement for TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries during the 2024–25 income year.

Superannuation Guarantee

Make super guarantee contributions for quarter 1, 2025–26 to funds by this date.

Note: Employers who do not pay minimum super contributions for quarter 1 by this date must pay the super guarantee charge and lodge a Superannuation guarantee charge statement by 28 November 2025.

31 Oct 2025

New Clients

Final date to add new clients to your client list to ensure their 2025 tax return is covered by the lodgment program.

Note: The lodgment program is a concession to registered agents. We can ask for documents to be lodged earlier than the lodgment program due dates.

Income Tax Returns – Prior Year Return(s) Outstanding as at 30 June

Lodge tax returns for all entities if one or more prior year returns were outstanding as at 30 June 2025.

Note:

  • This means all prior year returns must be lodged, not just the immediate prior year.
  • If all outstanding prior year returns have been lodged by 31 October 2025, the lodgment program due dates will apply to the 2025 tax return.
  • SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.

SMSF Annual Returns – New Funds

Lodge and pay Self-managed super fund annual return for (taxable and non-taxable) new registrant SMSF if we have advised the SMSF that the first-year return has a 31 October 2025 due date.

Income Tax Returns – Prosecuted for Non-lodgment of Prior Return(s) and Advised to Lodge by 31 October

Lodge tax return for all entities prosecuted for non-lodgment of prior year returns and advised of a lodgment due date of 31 October 2025:

  • Some prosecuted clients may have a different lodgment due date – refer to the letter you received for the applicable due date.
  • Payment (if required) for individuals and trusts in this category is due as advised in their notice of assessment.
  • Payment (if required) for companies and super funds in this category is due on 1 December 2025.
  • SMSFs in this category must lodge their complete Self-managed superannuation fund annual return by this date.

Annual Investment Income Report

Lodge Annual investment income report (AIIR).

Departing Australia Superannuation Payments Annual Report

Lodge Departing Australia superannuation payments (DASP) annual report.

Franking Account Tax Return

Lodge Franking account tax return when both the:

  • return is a disclosure only (no amount payable)
  • taxpayer is a 30 June balancer.

PAYG Withholding Annual Report No ABN Withholding

Lodge PAYG withholding annual report no ABN withholding (NAT 3448).

PAYG Withholding From Interest, Dividend and Royalty Payments Paid to Non-residents

Lodge PAYG withholding from interest, dividend and royalty payments paid to non-residents – annual report (NAT 7187). This report advises amounts withheld from payments to foreign residents for:

  • interest and unfranked dividend payments that are not reported on an Annual investment income report (AIIR)
  • royalty payments.

PAYG Withholding Annual Report – Payments to Foreign Residents

Lodge PAYG withholding annual report – payments to foreign residents (NAT 12413). This report advises amounts withheld from payments to foreign residents for:   

  • entertainment and sports activities
  • construction and related activities
  • arranging casino gaming junket activities.

Lost Members Report

Lodge lost members report for the period 1 January – 30 June 2025.

TFN Report for Closely Held Trusts

Lodge TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries in quarter 1, 2025–26.

Not-For-Profit

Lodge not-for-profit (NFP) self-review return for non-charitable NFP entities with an active Australian business number (ABN) that self-assess as income tax exempt.

21 Nov 2025

Activity Statements

Lodge and pay October 2025 monthly business activity statement.

25 Nov 2025

Activity Statements

Lodge and pay quarter 1, 2025–26 activity statement if you lodge electronically.

28 Nov 2025

Superannuation Guarantee

Lodge and pay quarter 1, 2025–26 Superannuation guarantee charge statement if the employer did not pay enough contributions on time.

Note: Employers lodging a Superannuation guarantee charge statement can choose to offset contributions they paid late to a fund against their super guarantee charge for the quarter. They still have to pay the remaining super guarantee charge.

1 Dec 2025

Pay Income Tax

Pay income tax for taxable large and medium taxpayers, companies and super funds. Lodgment of return is due 31 January 2026.

Pay income tax for the taxable head company of a consolidated group with a member deemed to be a large or medium taxpayer in the latest year lodged. Lodgment of return is due 31 January 2026.

Pay income tax for companies and super funds when lodgment of the tax return was due 31 October 2025.

21 Dec 2025

Activity Statements

Lodge and pay November 2025 monthly business activity statement.

News

1 Jul 2025
Overseas visitors – private health insurance on their tax return
1 Jul 2025
Registered agent lodgment program available now
1 Jul 2025
Now partnerships of all sizes can lodge digitally
1 Jul 2025
Debunking Division 7A myths
30 Jun 2025
Do your clients need to lodge a TPAR?
30 Jun 2025
Does your business pay contractors?
27 Jun 2025
Changes to income tax return amendment period for business
23 Jun 2025
Your top 5 work-from-home questions
20 Jun 2025
Guidance for legacy products and allocations from reserves
19 Jun 2025
Final tax determination – early stage investor offset scheme
18 Jun 2025
Relaxed commutation rules for legacy retirement products
18 Jun 2025
Time limits on business tax return amendments extended
17 Jun 2025
Review your client list
17 Jun 2025
Small business pool calculations
17 Jun 2025
Trustee declaration – get it right

Lookup

ATO Forms & InstructionsObjection Time Limits
ATO TVOccupation Guides
Budget 2025-26Tax Agent Phone Services
COVID-19 Quick Tax GuideTax Professionals Webcasts
Effective Life – DepreciationTax Professionals Newsroom
GST Guidelines by IndustryTax Publication Ordering Service
Legal DatabaseTax Time 2025
Lodgment ProgramWhat’s New or Changed in 2025

2025 Return Forms & Instructions

Individuals
Return
Instructions
Supp Instructions
Partnerships
Return
Instructions
Trusts
Return
Instructions

Companies
Return
Instructions
SMSFs
Return
Instructions
FBT
Return
Instructions

2025 Resident Individual Tax Rates

Taxable IncomeTax + Rate on Margin
$0 – $18,200NIL + NIL
$18,201 – $45,000NIL + 16%
$45,001 – $135,000$4,288 + 30%
$135,001- $190,000$31,288 + 37%
$190,001 and over$51,638 + 45%
Plus Medicare Levy of 2% subject to thresholds

Work Deductions

Deduction20252024
Motor Vehicle Cents Per Km88 cents85 cents
Work From Home – Fixed Rate Method70c/hour67c/hour
Overtime Meals Per Meal$37.65$35.65
Home Laundry – Work Clothes$1/load$1/load
Home Laundry – Mixed Load50c/load50c/load

Superannuation Contribution Caps

Component202620252024
Concessional$30,000$30,000$27,500
Non-Concessional$120,000$120,000$110,000
Subject to notes 4 & 7 under Rates

Other Rates

Item202620252024
CGT Improvement Threshold$182,665$174,465
Car Depreciation Limit$69,674$69,674$68,108
FBT Rate47%47%47%
Division 7A Interest Rate8.77%8.27%
Superannuation Guarantee12.00%11.50%11.00%

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