# Verification record — `au/ato/individual-tax-return-mytax` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-02` The document was derived from the ATO's own guidance page describing myTax and the official paper equivalent form it mirrors. The full field-by-field comparison the practice requires against the **live, authenticated myTax online screens** (Procedure step 2) has not been completed, so this remains `draft`, not `verified`. ## Sources examined - **Document `(id, version)`:** `au/ato/individual-tax-return-mytax` / `1.0.0` - **Spec version:** GovSchema `0.3.0` - **Authority:** Australian Taxation Office ("ATO"). - **Primary source (flow/eligibility):** ("Lodge your tax return online with myTax", last updated 24 April 2026 per the page itself). Direct fetch of this URL returned **HTTP 403** from both a raw `curl` request and the `WebFetch` tool in this sandbox — add `ato.gov.au` to the same WAF/bot-protection-blocked domain list as `nzta.govt.nz` ([[gov474-dmv-business-formation-vertical-and-xfa-extraction]]) and `canada.ca`. Recovered via the Wayback Machine's CDX API (`web.archive.org/cdx/search/cdx?...&output=text&fl=timestamp`), which returned a capture at `20260616083509` — 16 days old at authoring time, not a stale fallback. The capture itself required `curl --compressed` (the archived response is gzip-encoded; a plain `curl` without that flag returns unreadable compressed bytes) — worth trying before assuming a Wayback fetch failed. - **Secondary source (field-by-field detail):** the official "Tax return for individuals 2026" (NAT 2541-06.2026), downloaded directly (HTTP 200, no access block) from `iorder.com.au` (the ATO's own Publications Ordering Service, linked from `ato.gov.au/forms-and-instructions/tax-return-for-individuals-2026/how-to-get-the-individual-tax-return-2026`), 12 pages. This is a **static (non-fillable) PDF** — `pdfjs-dist`'s `getFieldObjects()` returns `null` and there is no `/AcroForm` or `/XFA` marker in the raw bytes — the same shape as NZTA's DL1 form ([[gov474-dmv-business-formation-vertical-and-xfa-extraction]]), so fields were reconstructed from the text layer's x/y position data (items sorted by y descending then x ascending; each numbered item/question's boxes and single-letter box codes read off their printed position) rather than AcroForm field names. - **Retrieved / reviewed:** 2026-07-02. - **Reviewer:** GovSchema Engineering (Standards Engineer — initial authoring source review). ## What was confirmed against the source | Source element | Field(s) | |---|---| | "Access to myTax" (myGov account linked to the ATO) | `hasMyGovAccountLinkedToAto` | | Page 1-2: TFN, residency, name, postal/home address, contact details, EFT details | `taxFileNumber` through `bankAccountName` | | Page 2-3, items 1-12 (salary/wages through employee share schemes) and page 3 totals | `salaryOrWagesOccupation` through `totalIncomeOrLoss` | | Page 4, D1-D10 deductions, L1 losses, taxable income | `workRelatedCarExpenses` through `taxableIncomeOrLoss` | | Page 5, T1-T2 tax offsets and total | `seniorsPensionersTaxOffsetCode` through `totalTaxOffsets` | | Page 6-7, M1-M2 Medicare levy questions and private health insurance policy details | `medicareLevyReductionOrExemptionClaimed` through `healthInsuranceTaxClaimCode` | | Page 7, A1-A4 adjustments | `under18Income` through `workingHolidayMakerHomeCountry` | | Page 8, IT1-IT8 income tests | `reportableFringeBenefitsExempt` through `numberOfDependentChildrenIt8` | | Page 8-9, spouse details (married or de facto) | `spouseFamilyName` through `familyAssistanceConsentSignatureDate` | | Page 10, taxpayer's declaration questions and signature | `requiresSupplementarySection` through `declarationDate` | | Page 10 "I declare that: ..." bullet list, quoted verbatim and combined into one statement | `documents[].declarationAttestation` | | ato.gov.au: myGov/ATO account linkage requirement, pre-fill sources (employers, banks, government agencies, health funds, third parties, myDeductions uploads), 31 October lodgment due date | `hasMyGovAccountLinkedToAto` field description; document `description` | ## What is NOT independently confirmed (out of scope), and three sourcing caveats - **The separate "Tax return for individuals (supplementary section) 2026"** (pages 13-16 of the same publication, referenced repeatedly on pages 1-10 as a distinct attachment) is entirely out of scope — business income and expenses, capital gains, foreign income and assets, partnership/trust distributions, and rental schedules live there, not in this document. This mirrors `gb/hmrc/self-assessment-tax-return-sa100`'s SA101-SA109 exclusion and `nz/ird/individual-tax-return-ir3`'s IR3G-worksheet exclusion. `requiresSupplementarySection` (page 10, declaration question 1) is modelled as a gate field but the supplementary section's own fields are not. - **Multiple concurrent employers.** Item 1 (Salary or wages) prints five repeating payer rows (TYPE codes visible in the extracted text layer). This is a repeating third-party structure the flat v0.3 field model (GSP-0009) cannot express — the same limitation already recorded for `ie/revenue/self-assessment-tax-return-form11s` (Panels C/L) and `nz/ird/individual-tax-return-ir3` (Boxes 38C-38H). This document models a single payer/employer line (`salaryOrWagesPayerAbn`, `salaryOrWagesTaxWithheld`, `salaryOrWagesIncome`, `salaryOrWagesOccupation`); a filer with more than one employer in the year is only partially served by v1.0.0. - **Multiple concurrent private health insurance policies.** The private health insurance policy details block prints four repeating policy rows with identical fields. Same GSP-0009 limitation as above; this document models a single policy. - **Transferring a refund to a different taxpayer's account.** Not present on the core pages reviewed (unlike the IR3's Boxes 38C-38H, the NAT 2541 core return has no such section); noted here only because the document description excludes it for completeness, matching the IR3 precedent's phrasing style. No corresponding field exists to omit. - **Three genuine box-boundary ambiguities in the extracted text layer, recorded rather than resolved by guessing** (same discipline as the NSW interlock/Q-condition negation gap and the DE i-Kfz 10-day/14-day figure conflict, [[gov474-dmv-business-formation-vertical-and-xfa-extraction]]): 1. `superLumpSumTaxableComponentUntaxed` (item 8) — a third dollar box sits immediately above item 9's label in the extracted position data; its precise identity (a third component of item 8, versus a running tax-withheld subtotal carried from earlier items) could not be confirmed with certainty from position data alone. 2. `costOfManagingTaxAffairs` (D10) — a "Litigation costs" label is printed directly above D10's own boxes; whether it names a component amount within D10 or a separate, unlabelled figure is not resolved. 3. `incomeFromInvestmentPartnershipOtherSources`, `otherIncomeFromEmploymentAndBusiness`, and `otherDeductionsFromBusinessIncome` — three dollar boxes printed directly below A3 (Government super contributions) carry letter codes but no A-numbered question label of their own in the extracted text; they may belong to A3 or to an unlabelled adjustment block the extraction did not capture a heading for. Each affected field's own `description` repeats the relevant caveat so a consumer is not misled into treating the association as settled. - **A possible home-address street line.** The printed form's home-address block (page 1, "Print your home address below") captures only Suburb/town/locality, State/territory, Postcode and Country in the text layer, unlike the postal address block a few lines above it which has an explicit free-text address line. It is plausible a street-address box exists there as a graphical element the text layer did not capture as readable text (the same class of gap as the gender checkboxes on NZTA's DL1 form) rather than a genuine absence. `homeSuburbOrTown` only models what the extraction evidences; no `homeAddressLine` field was invented. ## Why every field here is optional except the compulsory few Unlike a blank-form-fill-in document (e.g. `us/irs/individual-income-tax-return-1040`), myTax's defining shape is **reviewing a pre-filled return**: the ATO says it will "pre-fill most information from your employers, banks, government agencies, health funds and third parties by late July" before the individual ever opens the return. A field being optional here therefore reflects both (a) genuine applicability (most items apply only to some taxpayers, exactly as on the paper form) and (b) the pre-fill shape itself — myTax may populate a value the individual never manually types, so `required: true` would wrongly imply the applicant must supply it by hand. The form's own compulsory markings are honored directly: M2 (Medicare levy surcharge) is printed "THIS QUESTION IS COMPULSORY FOR ALL TAXPAYERS", and the declaration/signature are required to lodge — those are the only fields with `required: true` besides the core identity/access fields (myGov linkage, TFN, residency, name, postal address details, EFT details) that every lodgment genuinely needs. This is the first published GovSchema document exercising this "review a pre-filled return" shape, also shared by the still-open DE ELSTER and SG myTax Portal/Form B1 tax-return candidates ([[gov430-taxes-vertical-and-gsp0019]]). ## Time-versioning and the `edition` axis (flagged spec gap) The NAT 2541 is genuinely time-versioned — the ATO reissues a fresh edition every income year (the form's own footer reads "NAT 2541-06.2026" and "1 July 2025 to 30 June 2026" throughout) — the same shape as `gb/hmrc/self-assessment-tax-return-sa100`, `us/irs/individual-income-tax-return-1040`, `ie/revenue/self-assessment-tax-return-form11s`, and `nz/ird/individual-tax-return-ir3`. Spec v0.3's `edition.scheme` enum is **closed** to `us-tax-year` / `gb-tax-year` / `award-year` (SPEC.md §5.7) — none of which is correct for Australia, whose income year runs 1 July to 30 June (neither a calendar year nor the UK's April-to-April year). Rather than mislabeling the scheme or unilaterally extending a closed enum, this document is published at the **plain, non-edition** registry path (`registry/au/ato/individual-tax-return-mytax/1.0.0/schema.json`), consistent with the IE and NZ workaround. This is the **fourth** reference schema to hit this exact gap (after IE Form 11S, NZ IR3, and — for the same reason — implicitly blocking DE ELSTER and SG Form B1 from the edition axis too), further reinforcing `spec/proposals/0019-generalize-edition-scheme-calendar-tax-year.md` as a genuinely cross-jurisdictional need, not a one-off. ## Scope and jurisdiction notes - Conditional requiredness/visibility is expressed with `requiredWhen`/ `visibleWhen` (GSP-0013), targeting spec v0.3. - The `hasMyGovAccountLinkedToAto` gate uses a `to: null` / `exitReason: "no-mygov-account-linked"` transition (GSP-0013 §4), the same eligibility-gate pattern used by `ca/on/mto/drivers-licence-renewal` and `de/kba/vehicle-registration` for other myGov/portal-linkage preconditions. A taxpayer without a linked myGov account still has a paper-lodgment or registered-tax-agent path; those channels are a different process not modelled by this document (myTax-only), so the exit is presentational, not a claim that no other lodgment channel exists. - The declaration (page 10 bullet list) is modelled as a single `documents[]` attestation entry (GSP-0014 §1) with the combined statement text, plus `declarationSigned`/`declarationDate` fields in the flow — the same split `nz/ird/individual-tax-return-ir3` and `de/kba/vehicle-registration` use. ## Path to a `verified` claim (next step) To advance to `status: verified`, a reviewer applies `manual-source-review-v1` Procedure step 2 against the live, authenticated myTax online screens, resolves the three box-boundary ambiguities above by cross-checking the ATO's "Individual tax return instructions 2026" companion publication (not reviewed this cycle), and records the outcome here — shipping a new schema version if discrepancies are found (VERSIONING.md §3, immutability). ## Re-verification Per the practice's Cadence, `nextReviewBy` is set to **2027-01-01** (6 months), and in any case before the 2027 income year's edition of the NAT 2541 is published, since the source content itself changes annually.