Tips to ensure your client’s expenses are claimed accurately.

You can check your annual income tax lodgment performance through Online services for agents.

Make sure clients claiming occupancy as a work from home expense meet certain eligibility criteria.

Help your employer clients understand which super payments are due, and how payments will be allocated this July.

New Dynamic PAYG instalments will help businesses align payments with their real-time performance from July 2027.

ATO focus on businesses that claim expenses and GST credits they’re not entitled to.

Let your clients know the $2 minimum requirement for tax-deductible donations (except for political donations) has been removed. This change is backdated to gifts or donations made to a deductible gift recipient from 1 July 2024. Your clients still need a record of their donation, such as a receipt.

The ATO are holding the Tax Time 2026 open forum on Wednesday 22 July, from 11:30 am to 12:30 pm (AEST), featuring Anita Challen, Assistant Commissioner and ATO Tax Time spokesperson, and Kelly Norwood, Assistant Commissioner, Strategic Performance and Engagement. 

Session topics will include:

• latest tax time insights and common errors
• pre-fill enhancements and their impact on practitioners
• the growing influence of misinformation from social media and AI-generated content  
• the current debt environment and how to support clients facing payment difficulties  
• support options to help clients meet their tax and payment obligations.  

Bring your questions and hear directly from ATO experts to help your clients navigate tax time with confidence.

When you attend the full session, the session may contribute to your continuing professional education requirements with the Tax Practitioners Board.

Register now to secure your place.

Taxable payments annual report (TPAR) amounts will pre-fill in your clients’ tax returns for sole traders and contractors this tax time. This reduces manual data entry for you and lowers the risk of omissions in your clients’ lodgments, especially for those who work across gig platforms or multiple Taxable payment reporting system (TPRS) industries. 

Wait until after 28 August to lodge tax returns for clients who provide TPRS services to reduce errors and the need for amendments, and check their pre-filled information is accurate before lodging. See the ATO Small Business Newsroom article for more information on TPAR pre-fill.

Now is the time to encourage clients who engage contractors to prepare and lodge their Taxable Payments Annual Report (TPAR). TPARs can only be lodged electronically. Supporting your clients to lodge their TPAR early helps them stay on track to avoid penalties and provide correct pre-fill for related entities’ tax returns. Clients with TPAR obligations must lodge them by 28 August each year.