Individual Tax Return - ATO

  Individual Income Heads 

Index

Income

Deduction

Offsets

Medicare

Income Test

Spouse

Business

Estimates

Schedule

Worksheet


Individual Tax Return

Labels

Income


1

Salary or wages


2

Allowances, Earnings, Tips, Directors’ fees etc


3

Employer lump sum payments


4

Employment termination payments


5

Australian Government allowances and payments


6

Australian Government pensions and allowances


7

Australian annuities and superannuation 

income streams


8

Australian superannuation lump sum payments


9

Attributed personal services income


10

Gross interest 


11

Dividends

-Unfranked Dividend

-Franked Dividend 

-Franking Credit 


12

Employee share schemes (Like ESOP Benefit)


13

Income from partnerships and trusts


14

Personal services income (PSI)


15

Net income or loss from business


16

Deferred non-commercial business losses (Other than Commercial Business)


17

Net farm management deposits or repayments


18

Capital gains (from all sources including shares, Trust, real estate and other property)


19

Foreign entities


20

Foreign source income and foreign assets or property, including foreign source pension or annuity, foreign trust distribution.


21

Rent


22

Bonuses from life insurance companies and 

friendly societies


23

Forestry managed investment scheme income


24

Other income (Income not listed elsewhere,)



Total Income

XXX





Deductions


D1

Work-related car expenses


D2

Work-related travel expenses (Bus Fair, Train Expense, CAB)


D3

Work-related clothing, laundry and 

dry-cleaning expenses


D4

Work-related self‑education expenses


D5

Other work-related expenses


D6

Low-value pool deduction


D7

Interest deductions


D8

Dividend deductions


D9

Gifts or donations


D10

Cost of managing tax affairs


D11

Deductible amount of undeducted purchase price of a foreign pension or annuity


D12

Personal superannuation contribution


D13

Deduction for project pool


D14

Forestry managed investment scheme deduction


D15

Other deductions – (Deductions not claimable under D1 to D14 or elsewhere on Tax return)



Total Deduction

xxx


Sub Total

xxx





Losses


L1

Tax losses of earlier income years






Tax offsets


T1 

Seniors and pensioners 

(Includes self-funded retirees)


T2

Australian superannuation income stream


T3

Superannuation contributions on behalf of your spouse


T4

Zone or overseas forces


T5

Invalid and invalid carer


T6

Landcare and water facility


T7

Early-stage venture capital limited partnership


T8

Early-stage investor


T9

Other refundable tax offsets






Medicare levy


M1

Medicare levy reduction or exemption


M2

Medicare levy surcharge






Adjustments


A1

Under 18 


A2

Part-year tax-free threshold


A3

Government super contributions


A4

Working holiday maker net income


A5

Amount on which family trust distribution tax has been paid





C1

Credit for interest on early tax payments






Income Tests


IT1

Total reportable fringe benefits amount


IT2

Reportable employer superannuation contributions


IT3

Tax-free government pensions or benefits


IT4

Target foreign income


IT5

Net financial investment loss


IT6

Net rental property loss


IT7

Child support you paid


IT8

Number of dependent children