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Learn about the ATO's 2026 tax compliance changes and new workflows in Practice Compliance, access the 2026 tax tables.
2026 Tax tables
Click to download a pdf copy of 2026 Tax tables.
Rates changes
ATO pre-fill changes
To keep compliant with the ATO specifications, we’ve made changes to the ATO pre-fill data that is prefilled into the tax return and schedules.
Prefill availability
The ATO has advised that pre-filled data will be available from 1 July, with most data finalised by the end of July.
Read more on the ATO’s website
The ATO have added more data to pre-fill, and you can see all the data in the pre-fill report.
Distributions from trusts
Taxable payments schedule (new schedule)
Sole trader business information
Business name of main business
ABN Business address of main business
We’ve updated and removed some pre-fill items as per the ATO specification
Removed
Interest charged by the ATO at D10
Exploration credit - in Distributions from Managed fund and Distributions from Partnership schedules
Updated
Closing stock Balance - is split into primary and non-primary production closing stock balance
More schedules with ATO pre-fill data
Trust income pre-fill data - Distributions from trust
Trust income data for individual beneficiaries is available for pre-filling the 2026 individual return. This data will populate the Distribution received from trusts schedule.
If you prepare both the trust return and the beneficiaries’ individual returns
You can share data from the trust return to populate the Distribution received from trusts schedule. That means you can send the whole family group for signature and lodge everything at the same time, without lodging the trust return first and then prefilling the beneficiary returns.If another agent prepares and lodges trust return, and you lodge the return for the individual beneficiary
The ATO have advised that the pre-fill data from the trust will be available 1-3 days after lodgment
Which labels are pre-filled
When the distribution received from trust schedule is created from ATO pre-fill, open the schedule and select the Trust type (trust type not available in pre-fill). Depending on the labels the following items will be populated in the tax return
Item 13 label L Share of net income from trusts for PP trust income
item 13 label U Share of net income from trusts less capital gains, foreign income and franked distributions for NPP trust income
Item T9 label P Other refundable tax offsets to populate with amount at credit for tax paid by trustee when trust type is special disability trust.
Multiple returns
Junior minerals exploration incentive is no longer available
Junior minerals exploration incentive (JMEI) no longer applies. For the 2025/26 income year onward, greenfields minerals explorers can’t create exploration credits, and cannot be reported. Based on that, the following fields have been removed from the tax returns
Return Type | Field |
|---|---|
Trust | Item 54 Label G Other refundable tax offsets |
Partnership | Item 54 Label M Share of exploration credits |
Trust income schedule | Label M Exploration credits |
Individual return - Income details | Dividends - Exploration credits for companies |
Fund | Item 12 Label E4 |
Self Managed Superannuation Fund | Item 13 Label E4 |
Reportable Tax position schedule
The Reportable Tax Position schedule will now be available on Trust returns.
Trust type updates
Trust types C (Special disability trust) and V (CCIV sub-fund trust) have been removed from the Trust Income schedule and in the main non-individual returns:
Return type | Field |
|---|---|
Company return | Item 6 label G Gross distribution from trusts code field |
Trust return | Item 8 Primary production and Non-primary production trust type |
Partnership return | Item 8 Primary production and Non-primary production trust type |
Individual returns
Label changes
Item 20 Label N Exempt foreign employment income: You can now enter negative (loss) amounts.
The Early stage investor (ESIC) tax offset schedule and Early stage venture capital limited partnership (ESVCLP) tax offset schedules have been removed.
We've created two new worksheets (ESVCLP tax brought forward worksheet, ESIC tax offset brought forward worksheet) to calculate tax offset carried forward from previous year that caters for the reduction of 30% for unused net exempt income.ATO known issue
On 23rd June the ATO informed digital service providers that the fields were removed in error and will be reinstated in late July.
We'll modify the worksheets to reinstate the fields in late July when the ATO accepts those fields for lodgment.
New picklist item
Other income: Taxable Payments and Other Third Party Reported Income
Deleted fields
Deductions: D10 - Interest charged by the ATO
Franked distribution from trusts
Non-primary production other deductions from trusts
Exploration credits (T9): You can no longer claim Exploration credits at Item T9 Other refundable tax offsets. Only the tax paid by the trustee as a refundable tax offset for the principal beneficiary of a Special Beneficiary Trust can be claimed.
Changes to Non-resident foreign income schedule
Updated the deduction median rate for relevant occupation codes
Added or deleted relevant occupation codes
Deductions schedule
In 2026, the ATO require the lodgment of the Deductions schedule to be in XML format rather than the previous XBRL format.
D4 Self education : Other circumstances has been removed as a valid Self education reason.
D10 Cost of Managing Tax Affairs : Interest charged by the ATO has been removed as a valid type code at D10
D15 Other deductions: The maximum number of records allowed to be sent to the ATO has been reduced from 100 to 20 set of records.
New Taxable payments schedule
Taxable payments and grants will now be pre-filled into the 2026 tax return and are required to be lodged as part of the income details schedule.
We’ve created a new Taxable payments schedule that will pre-fill TPAR and government grants data from the ATO. This data is expected to be available in pre-fill after 28 August 2026. After data is pre-filled, you'll need to select an income classification or adjustment reason.
Trust returns
New labels
Three new labels are added to the beneficiary section at item 58:
B1: Non PP managed investment scheme amount
U2: Franked distribution related to investment amount
H1: Other assesable foreign source income from a financial investment amount
Update to labels
As a result of the new inclusion of the field at B1, NCMI labels have been re-labelled to B2 and B3 in the beneficiary section.
To strengthen data integrity, ATO have expanded data validations:
New mandatory fields for Individual beneficiaries with first name and date of birth now mandatory
Date of birth must not be entered for non-individual beneficiary
Assessment code must align with date of birth
Date of death required for no beneficiary assessment codes 15 and 16
Company returns
Functional currency code updates
We’ve updated the picklist at item 8 label O Functional currency.
XCG - Caribbean Guilder is added
ANG - Netherlands Antillean Guilder is removed
Trust type updates
Label V - CCIV sub-fund trust has been removed from the type of trust picklist