{"id":4191,"date":"2026-06-11T15:25:43","date_gmt":"2026-06-11T05:25:43","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/eofy-2026-tax-planning-checklist-melbourne\/"},"modified":"2026-06-11T15:25:43","modified_gmt":"2026-06-11T05:25:43","slug":"eofy-2026-tax-planning-checklist-melbourne","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/eofy-2026-tax-planning-checklist-melbourne\/","title":{"rendered":"EOFY 2026 Tax Planning Checklist: What Melbourne Individuals &#038; Small Businesses Must Do Before 30 June"},"content":{"rendered":"<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"BlogPosting\",\n  \"headline\": \"EOFY 2026 Tax Planning Checklist: What Melbourne Individuals & Small Businesses Must Do Before 30 June\",\n  \"inLanguage\": \"en-AU\",\n  \"datePublished\": \"2026-06-11\",\n  \"dateModified\": \"2026-06-11\",\n  \"author\": { \"@type\": \"Person\", \"name\": \"Lily Zhang\", \"jobTitle\": \"Founder & Principal Accountant, CPA\", \"description\": \"Founder of Wiselink Accountants with 10+ years of Australian accounting and tax experience\", \"worksFor\": { \"@type\": \"Organization\", \"name\": \"Wiselink Accountants\" } },\n  \"publisher\": { \"@type\": \"AccountingService\", \"name\": \"Wiselink Accountants\", \"url\": \"https:\/\/wiselinkaccountants.com.au\", \"email\": \"info@wiselinkaccountants.com.au\", \"telephone\": \"+61-3-9600-0803\", \"foundingDate\": \"2013\", \"founder\": { \"@type\": \"Person\", \"name\": \"Lily Zhang\" }, \"areaServed\": [\"Melbourne\", \"Camberwell\", \"Brisbane\"], \"knowsLanguage\": [\"en-AU\", \"zh-Hans\"] },\n  \"description\": \"A Melbourne registered tax agent's EOFY 2025-26 overview: the must-do super, asset and deduction moves for individuals and small business before 30 June, with ATO sources and links to every deep-dive guide.\"\n}\n<\/script><br \/>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"inLanguage\": \"en-AU\",\n  \"mainEntity\": [\n    { \"@type\": \"Question\", \"name\": \"When does the 2025-26 financial year end and when is my tax return due?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"The 2025-26 financial year ends on 30 June 2026. If you lodge your own return it is due by 31 October 2026; lodging through a registered tax agent generally extends this to as late as May 2027, provided you are registered with that agent before 31 October.\" } },\n    { \"@type\": \"Question\", \"name\": \"Can I still use the $20,000 instant asset write-off in 2025-26?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Yes. Small businesses with aggregated turnover under $10 million can immediately deduct eligible assets costing less than $20,000, provided each asset is first used or installed ready for use between 1 July 2025 and 30 June 2026. The limit applies per asset.\" } },\n    { \"@type\": \"Question\", \"name\": \"What is the concessional super contributions cap for 2025-26?\", \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"The concessional contributions cap for 2025-26 is $30,000, which includes the 12% super guarantee paid by your employer. If your total super balance was below $500,000 on 30 June 2024 you may also carry forward unused cap from the previous five years.\" } }\n  ]\n}\n<\/script><\/p>\n<p style=\"background:#eef4fb;padding:8px 14px;border-radius:6px;display:inline-block\">\ud83c\udf10 \u4e2d\u6587\u7248\uff1a<a href=\"https:\/\/wiselinkaccountants.com.au\/eofy-2026-tax-checklist-overview-melbourne-chinese\/\">EOFY 2026 \u62a5\u7a0e\u603b\u89c8\uff08\u58a8\u5c14\u672c\u534e\u4eba\u4e2a\u4eba\u4e0e\u5c0f\u751f\u610f\uff09<\/a><\/p>\n<p><em>By Lily Zhang, Founder &amp; Principal Accountant (CPA) at Wiselink Accountants \u2014 10+ years of Australian tax experience. Last reviewed: 11 June 2026. Sources: Australian Taxation Office (ATO), listed below.<\/em><\/p>\n<div style=\"background:#f5f8fc;border-left:4px solid #0b5cab;padding:16px 20px;border-radius:6px;margin:22px 0\">\n<strong style=\"color:#0b5cab\">Short answer:<\/strong> The Australian 2025\u201326 financial year ends on <strong>30 June 2026<\/strong>. Tax-saving actions completed before that date \u2014 super contributions, buying assets, prepaying expenses, writing off bad debts \u2014 count for this year; once 30 June passes, the window is shut. This is a Melbourne registered tax agent&#8217;s <strong>EOFY overview<\/strong>: the whole-of-year checklist first, then links into each deep-dive guide.\n<\/div>\n<h2>Why June is the moment that matters \u2014 not July<\/h2>\n<p>Many people think &#8220;tax&#8221; is a July job. It isn&#8217;t. Lodging your return and <strong>tax planning<\/strong> are two different things. Tax planning must happen <strong>before 30 June<\/strong> \u2014 contributions, asset purchases, prepayments, write-offs \u2014 while lodging happens after 1 July. In other words, <strong>these few weeks in June are the only time left this year to actively lower your tax bill.<\/strong><\/p>\n<h2>Find your situation (jump to the deep-dive guide)<\/h2>\n<ul>\n<li>\ud83d\udc64 <strong>Individuals \/ employees<\/strong> \u2192 <a href=\"https:\/\/wiselinkaccountants.com.au\/eofy-2026-last-minute-tax-moves-individuals\/\">EOFY 2026: 7 Last-Minute Tax Moves for Individuals Before 30 June<\/a><\/li>\n<li>\ud83c\udfe2 <strong>Small business buying equipment<\/strong> \u2192 <a href=\"https:\/\/wiselinkaccountants.com.au\/instant-asset-write-off-2026-small-business-eofy\/\">$20,000 Instant Asset Write-Off Before 30 June 2026<\/a><\/li>\n<li>\ud83e\udded <strong>Owners planning ahead<\/strong> \u2192 <a href=\"https:\/\/wiselinkaccountants.com.au\/pre-eofy-2026-strategic-tax-decisions-melbourne\/\">Pre-EOFY 2026: 7 Strategic Tax Decisions Every Melbourne Business Should Make<\/a><\/li>\n<li>\ud83d\udc65 <strong>Employers (payroll \/ STP)<\/strong> \u2192 <a href=\"https:\/\/wiselinkaccountants.com.au\/eofy-2026-payroll-stp-finalisation-payday-super-smb-employers\/\">EOFY 2026 Payroll: The 14 July STP Finalisation Deadline<\/a><\/li>\n<li>\ud83d\udccb <strong>Getting your return right<\/strong> \u2192 <a href=\"https:\/\/wiselinkaccountants.com.au\/tax-return-melbourne-2026-ato-focus-areas\/\">Tax Return Melbourne 2026: ATO Focus Areas &amp; WFH Rules<\/a><\/li>\n<\/ul>\n<h2>1. Key dates: lock the deadlines in first<\/h2>\n<table>\n<thead>\n<tr>\n<th>What<\/th>\n<th>Deadline<\/th>\n<th>Notes<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>2025\u201326 financial year ends<\/strong><\/td>\n<td><strong>30 Jun 2026<\/strong><\/td>\n<td>Final cut-off for all tax-planning actions<\/td>\n<\/tr>\n<tr>\n<td>Super contributions received by fund<\/td>\n<td>By mid-June (suggested)<\/td>\n<td>Must be <strong>received by the fund<\/strong> before 30 June to be deductible this year; clearing houses add delay \u2014 don&#8217;t leave it to the last day<\/td>\n<\/tr>\n<tr>\n<td>Self-lodged tax return due<\/td>\n<td><strong>31 Oct 2026<\/strong><\/td>\n<td>Hard deadline if you lodge yourself via myGov<\/td>\n<\/tr>\n<tr>\n<td>Lodging via a registered tax agent<\/td>\n<td>Can extend to May 2027<\/td>\n<td>\u2b50 The hidden benefit of using a registered agent. You must be on the agent&#8217;s books before 31 October; exact date per the ATO lodgment program<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\ud83d\udca1 Citable point:<\/strong> 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 \u2014 provided you are registered with that agent before 31 October and have no overdue prior-year returns.<\/p>\n<h2>2. Individuals: three moves you can still make before 30 June<\/h2>\n<ol>\n<li><strong>Personal deductible super contribution:<\/strong> contribute to super from your own pocket and claim a deduction. The 2025\u201326 <strong>concessional cap is $30,000<\/strong> (including your employer&#8217;s 12% super). You must lodge a <em>Notice of Intent<\/em> with your fund or the deduction is denied.<\/li>\n<li><strong>Carry-forward unused cap:<\/strong> if your total super balance was under <strong>$500,000<\/strong> on 30 June 2024, you can stack unused concessional cap from the past five years onto this year \u2014 powerful in a high-income year.<\/li>\n<li><strong>Get your deduction evidence in order:<\/strong> WFH hours log, vehicle kilometres, self-funded tools, professional development, donation receipts. <strong>No evidence = no deduction.<\/strong><\/li>\n<\/ol>\n<p>\ud83d\udc49 Full detail on overseas income, international students and the deductions individuals most often miss: <a href=\"https:\/\/wiselinkaccountants.com.au\/eofy-2026-last-minute-tax-moves-individuals\/\">the individuals deep-dive guide<\/a>.<\/p>\n<h2>3. Small business \/ companies: four moves before 30 June<\/h2>\n<p><strong>\ud83d\udca1 Citable point:<\/strong> Small businesses with aggregated turnover under <strong>$10 million<\/strong> can immediately deduct eligible assets costing less than <strong>$20,000<\/strong>, as long as each asset is <strong>first used or installed ready for use between 1 July 2025 and 30 June 2026<\/strong>. The limit applies per asset. (Source: ATO)<\/p>\n<ul>\n<li><strong>$20,000 instant asset write-off:<\/strong> get planned equipment installed and ready to use before 30 June (&#8220;installed ready for use&#8221;, not merely &#8220;paid for&#8221;). See the <a href=\"https:\/\/wiselinkaccountants.com.au\/instant-asset-write-off-2026-small-business-eofy\/\">instant asset write-off guide<\/a>.<\/li>\n<li><strong>Write off bad debts:<\/strong> formally write off genuinely unrecoverable debtors before 30 June to reduce assessable income.<\/li>\n<li><strong>Pay employee super:<\/strong> the super guarantee (SG, <strong>12%<\/strong> for 2025\u201326) must be <strong>received<\/strong> by funds before 30 June to be deductible this year.<\/li>\n<li><strong>Review Division 7A loans:<\/strong> ensure shareholder\/associate loans are repaid or covered by a compliant agreement to avoid deemed-dividend tax.<\/li>\n<\/ul>\n<h2>4. Resident individual tax rates 2025\u201326 (quick reference)<\/h2>\n<table>\n<thead>\n<tr>\n<th>Taxable income<\/th>\n<th>Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>$0 \u2013 $18,200<\/td>\n<td>0% (tax-free threshold)<\/td>\n<\/tr>\n<tr>\n<td>$18,201 \u2013 $45,000<\/td>\n<td>16%<\/td>\n<\/tr>\n<tr>\n<td>$45,001 \u2013 $135,000<\/td>\n<td>30%<\/td>\n<\/tr>\n<tr>\n<td>$135,001 \u2013 $190,000<\/td>\n<td>37%<\/td>\n<\/tr>\n<tr>\n<td>$190,001+<\/td>\n<td>45%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-size:14.5px;color:#5b6573\">2025\u201326 resident rates, <strong>excluding the 2% Medicare levy<\/strong>. Foreign-resident rates differ. Always confirm against the ATO.<\/p>\n<p><strong>Looking ahead (2026\u201327):<\/strong> from <strong>1 July 2026<\/strong> the 16% rate falls to <strong>15%<\/strong> (legislated tax cut); the concessional cap rises from $30,000 to <strong>$32,500<\/strong>; and if your super balance is near or above <strong>$3 million<\/strong>, ask us about the proposed <strong>Division 296<\/strong> measure \u2014 confirm its legislative status with your accountant rather than acting on hearsay.<\/p>\n<h2>FAQ<\/h2>\n<p><strong>Q: How much does an accountant cost for a small business?<\/strong><br \/>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.<\/p>\n<p><strong>Q: What&#8217;s the difference between a tax agent and an accountant?<\/strong><br \/>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.<\/p>\n<p><strong>Q: I have several years of unlodged returns \u2014 what now?<\/strong><br \/>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.<\/p>\n<h2>30 June is close<\/h2>\n<p>Wiselink Accountants is a registered tax agent and CPA firm in <strong>Camberwell, Melbourne<\/strong>, with a <strong>Brisbane<\/strong> office, serving business owners, international students and individuals in <strong>both English and Chinese<\/strong> \u2014 tax, company setup, bookkeeping (Xero \/ MYOB \/ QuickBooks) and SMSF. Book an EOFY review now and we&#8217;ll confirm which tax-saving windows you can still use:<\/p>\n<p>\ud83d\udccd Melbourne (Camberwell): <strong>03 9600 0803<\/strong> &nbsp;\u00b7&nbsp; Brisbane: <strong>07 3188 8081<\/strong><br \/>\n\u2709\ufe0f <a href=\"mailto:info@wiselinkaccountants.com.au\">info@wiselinkaccountants.com.au<\/a> &nbsp;\u00b7&nbsp; \ud83c\udf10 <a href=\"https:\/\/wiselinkaccountants.com.au\">wiselinkaccountants.com.au<\/a><\/p>\n<p style=\"font-size:13.5px;color:#5b6573;font-style:italic\">This article is general information only and does not constitute tax advice for your specific circumstances. Please consult a registered tax agent before acting.<\/p>\n<h3>Sources<\/h3>\n<ul style=\"font-size:14px\">\n<li><a href=\"https:\/\/www.ato.gov.au\/businesses-and-organisations\/small-business-newsroom\/20000-instant-asset-write-off-for-2025-26\" rel=\"nofollow\">$20,000 instant asset write-off for 2025\u201326 \u2014 ATO<\/a><\/li>\n<li><a href=\"https:\/\/www.ato.gov.au\/tax-rates-and-codes\/tax-rates-australian-residents\" rel=\"nofollow\">Tax rates \u2013 Australian resident \u2014 ATO<\/a><\/li>\n<li><a href=\"https:\/\/www.ato.gov.au\/tax-rates-and-codes\/key-superannuation-rates-and-thresholds\/super-guarantee\" rel=\"nofollow\">Super guarantee \u2014 ATO<\/a><\/li>\n<li><a href=\"https:\/\/www.ato.gov.au\/individuals-and-families\/super-for-individuals-and-families\/super\/growing-and-keeping-track-of-your-super\/caps-limits-and-tax-on-super-contributions\/concessional-contributions-cap\" rel=\"nofollow\">Concessional contributions cap \u2014 ATO<\/a><\/li>\n<li><a href=\"https:\/\/www.ato.gov.au\/tax-and-super-professionals\/for-tax-professionals\/prepare-and-lodge\/registered-agent-lodgment-program-2025-26\" rel=\"nofollow\">Registered agent lodgment program 2025-26 \u2014 ATO<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The 2025-26 financial year ends 30 June 2026. A Melbourne registered tax agent&#8217;s EOFY overview of the must-do super, asset and deduction moves for individuals and small business before 30 June &#8211; plus the $20,000 instant asset write-off, $30,000 super cap, 2025-26 tax rates, and links to every deep-dive guide. By Lily Zhang CPA.<\/p>\n","protected":false},"author":5,"featured_media":4188,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16,17,61,18],"tags":[],"class_list":["post-4191","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-topics","category-business-solutions","category-english-post","category-business"],"_links":{"self":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/4191","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/comments?post=4191"}],"version-history":[{"count":0,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/posts\/4191\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media\/4188"}],"wp:attachment":[{"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/media?parent=4191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/categories?post=4191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/wp-json\/wp\/v2\/tags?post=4191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}