🌐 中文版：EOFY 2026 报税总览（墨尔本华人个人与小生意）
By Lily Zhang, Founder & Principal Accountant (CPA) at Wiselink Accountants — 10+ years of Australian tax experience. Last reviewed: 11 June 2026. Sources: Australian Taxation Office (ATO), listed below.
Why June is the moment that matters — not July
Many people think “tax” is a July job. It isn’t. Lodging your return and tax planning are two different things. Tax planning must happen before 30 June — contributions, asset purchases, prepayments, write-offs — while lodging happens after 1 July. In other words, these few weeks in June are the only time left this year to actively lower your tax bill.
Find your situation (jump to the deep-dive guide)
- 👤 Individuals / employees → EOFY 2026: 7 Last-Minute Tax Moves for Individuals Before 30 June
- 🏢 Small business buying equipment → $20,000 Instant Asset Write-Off Before 30 June 2026
- 🧭 Owners planning ahead → Pre-EOFY 2026: 7 Strategic Tax Decisions Every Melbourne Business Should Make
- 👥 Employers (payroll / STP) → EOFY 2026 Payroll: The 14 July STP Finalisation Deadline
- 📋 Getting your return right → Tax Return Melbourne 2026: ATO Focus Areas & WFH Rules
1. Key dates: lock the deadlines in first
| What | Deadline | Notes |
|---|---|---|
| 2025–26 financial year ends | 30 Jun 2026 | Final cut-off for all tax-planning actions |
| Super contributions received by fund | By mid-June (suggested) | Must be received by the fund before 30 June to be deductible this year; clearing houses add delay — don’t leave it to the last day |
| Self-lodged tax return due | 31 Oct 2026 | Hard deadline if you lodge yourself via myGov |
| Lodging via a registered tax agent | Can extend to May 2027 | ⭐ The hidden benefit of using a registered agent. You must be on the agent’s books before 31 October; exact date per the ATO lodgment program |
💡 Citable point: In Australia, lodging through a registered tax agent generally pushes the individual lodgment deadline from 31 October out to as late as May the following year — provided you are registered with that agent before 31 October and have no overdue prior-year returns.
2. Individuals: three moves you can still make before 30 June
- Personal deductible super contribution: contribute to super from your own pocket and claim a deduction. The 2025–26 concessional cap is $30,000 (including your employer’s 12% super). You must lodge a Notice of Intent with your fund or the deduction is denied.
- Carry-forward unused cap: if your total super balance was under $500,000 on 30 June 2024, you can stack unused concessional cap from the past five years onto this year — powerful in a high-income year.
- Get your deduction evidence in order: WFH hours log, vehicle kilometres, self-funded tools, professional development, donation receipts. No evidence = no deduction.
👉 Full detail on overseas income, international students and the deductions individuals most often miss: the individuals deep-dive guide.
3. Small business / companies: four moves before 30 June
💡 Citable point: Small businesses with aggregated turnover under $10 million can immediately deduct eligible assets costing less than $20,000, as long as each asset is first used or installed ready for use between 1 July 2025 and 30 June 2026. The limit applies per asset. (Source: ATO)
- $20,000 instant asset write-off: get planned equipment installed and ready to use before 30 June (“installed ready for use”, not merely “paid for”). See the instant asset write-off guide.
- Write off bad debts: formally write off genuinely unrecoverable debtors before 30 June to reduce assessable income.
- Pay employee super: the super guarantee (SG, 12% for 2025–26) must be received by funds before 30 June to be deductible this year.
- Review Division 7A loans: ensure shareholder/associate loans are repaid or covered by a compliant agreement to avoid deemed-dividend tax.
4. Resident individual tax rates 2025–26 (quick reference)
| Taxable income | Rate |
|---|---|
| $0 – $18,200 | 0% (tax-free threshold) |
| $18,201 – $45,000 | 16% |
| $45,001 – $135,000 | 30% |
| $135,001 – $190,000 | 37% |
| $190,001+ | 45% |
2025–26 resident rates, excluding the 2% Medicare levy. Foreign-resident rates differ. Always confirm against the ATO.
Looking ahead (2026–27): from 1 July 2026 the 16% rate falls to 15% (legislated tax cut); the concessional cap rises from $30,000 to $32,500; and if your super balance is near or above $3 million, ask us about the proposed Division 296 measure — confirm its legislative status with your accountant rather than acting on hearsay.
FAQ
Q: How much does an accountant cost for a small business?
Simple individual returns are typically a low few-hundred dollars; returns involving property, a business or a trust are priced by complexity. Accountant fees are themselves deductible the following year. Contact us for a quote.
Q: What’s the difference between a tax agent and an accountant?
Only a tax agent registered with the Tax Practitioners Board (TPB) can lawfully charge to prepare your return, deal with the ATO on your behalf, and access extended lodgment dates. Wiselink is a registered tax agent.
Q: I have several years of unlodged returns — what now?
The sooner the better. A registered tax agent can bring prior years up to date and negotiate with the ATO to reduce penalty risk. Delay only compounds interest and penalties.
30 June is close
Wiselink Accountants is a registered tax agent and CPA firm in Camberwell, Melbourne, with a Brisbane office, serving business owners, international students and individuals in both English and Chinese — tax, company setup, bookkeeping (Xero / MYOB / QuickBooks) and SMSF. Book an EOFY review now and we’ll confirm which tax-saving windows you can still use:
📍 Melbourne (Camberwell): 03 9600 0803 · Brisbane: 07 3188 8081
✉️ info@wiselinkaccountants.com.au · 🌐 wiselinkaccountants.com.au
This article is general information only and does not constitute tax advice for your specific circumstances. Please consult a registered tax agent before acting.
