Lump sum payment in arrears

Supporting document requirements for objections

This page lists the documents and information we usually need to process objections about the subject displayed.

Please send the documents and information listed with your objection form. Disregard the documents and information on this page that you have previously provided.

Lump sum payment in arrears tax offset

• The total amount of the lump sum payment in arrears (LSPIA)
• A breakdown of the amounts attributable to each year.
• If you have a deductible amount of an undeducted purchase price (UPP), provide this amount. If you don't know your deductible amount, you can apply for a private ruling. Please refer to Undeducted purchase price of pensions and annuities.
• Advise whether your pension is eligible for the superannuation pension or annuity tax offset and, if yes, the applicable portion eligible for the tax offset.
• Where an income tax return has not been lodged for the two most recent years to which the payment relates, provide details of the taxable income, (including the lump sum payment in arrears), you would have included if a tax return had been lodged.