| 1 - Salary or wages 2012 |
| This question is about income from salary or wages from which tax was withheld. |
| D1 - Work-related car expenses 2012 |
| This question is about work-related expenses you incurred as an employee for a car. |
| Income tests 2012 |
| This question is about applying income tests to your total income. |
| T1 - Spouse (without dependent child or student), child-housekeeper or housekeeper 2012 |
| Provides definitions which will help you determine whether you are eligible for this tax offset. |
| T7 - Superannuation contributions on behalf of your spouse 2012 |
| Provides information to help you determine your entitlement to a tax offset for superannuation contributions made on behalf of your spouse. |
| D2 - Work-related travel expenses 2012 |
| This question is about travel expenses you incur that are directly related to your work as an employee. |
| 2 - Allowances, earnings, tips, directors fees etc 2012 |
| This question is about payments of income from working and includes allowances, payments for service and fees. |
| D3 - Work-related clothing, laundry and dry-cleaning expenses 2012 |
| This question is about expenses you incur as an employee for work-related clothing, laundry and dry-cleaning. |
| IT1 - Total reportable fringe benefits amounts 2012 |
| Provides information about income tests in relation to a total reportable fringe benefits amount. |
| T2 - Senior Australians (includes age pensioners, service pensioners and self-funded retirees) 2012 |
| Provides information which will help you determine whether you are eligible for this tax offset. |
| T8 - Zone or overseas forces 2012 |
| Provides information to help you determine your entitlement to a zone or overseas forces tax offset. |
| D4 - Work-related self-education expenses 2012 |
| This question is about self-education expenses that are related to your work as an employee. |
| IT2 - Reportable employer superannuation contributions 2012 |
| Provides information about income tests in relation to reportable employer superannuation contributions. |
| 3 - Employer lump sum payments 2012 |
| This question is about any lump sum payments you received from your employer for unused annual leave or unused long service leave. |
| D5 - Other work-related expenses 2012 |
| This question is about any other work-related expenses you incurred as an employee and have not already claimed. |
| IT3 - Tax-free government pensions or benefits for the purposes of the income tests 2012 |
| Provides information about income tests in relation to tax-free government pensions. |
| T3 - Pensioner 2012 |
| Provides information which will help you complete this question on your tax return. |
| T9 - 20% tax offset on net medical expenses over the threshold amount 2012 |
| Provides information to help you determine your entitlement to a 20% tax offset on net medical expenses over the threshold amount. |
| D6 - Low-value pool deduction 2012 |
| This question is about claiming a deduction for the decline in value of low-cost and low-value assets you used in the course of producing income. |
| IT4 - Target foreign income 2012 |
| Provides information about income tests in relation to target foreign income. |
| 4 - Employment termination payments (ETPs) 2012 |
| This question is about employment termination payments which you received as a result of the termination of your employment. |
| D7 - Interest deductions 2012 |
| This question is about expenses you incurred in earning any interest income you have declared. |
| IT5 - Net financial investment loss 2012 |
| Provides information about income tests in relation to net financial investment loss. |
| T10 - Dependent relative 2012 |
| Provides information to help you determine your entitlement to a parent, spouse's parent or invalid relative tax offset. |
| T4 - Australian superannuation income stream 2012 |
| Provides definitions which will help you determine whether you are eligible for this tax offset. |
| D8 - Dividend deductions 2012 |
| This question is about expenses you incurred in earning any dividend and similar investment income you declared. |
| IT6 - Net rental property loss 2012 |
| Provides information about income tests in relation to net rental property loss. |
| 5 - Australian Government allowances and payments 2012 |
| This question is about allowances and payments received from the Australian Government. |
| D9 - Gifts or donations 2012 |
| This question is about gifts or donations you made. |
| IT7 - Child support you paid 2012 |
| Provides information about income tests in relation to child support you paid. |
| T11 - Landcare and water facility 2012 |
| Provides information to help you determine your entitlement to a landcare and water facility tax offset. |
| T5 - Private health insurance 2012 |
| Provides definitions which will help you determine whether you are eligible for this tax offset. |
| D10 - Cost of managing tax affairs 2012 |
| This question is about expenses you incurred in managing your tax affairs. |
| 6 - Australian Government pensions and allowances 2012 |
| This question is about pensions and allowances received from the Australian Government. |
| T12 - Net income from working - supplementary section 2012 |
| Provides information to help us work out your mature age worker tax offset entitlement. |
| T6 - Education tax refund 2012 |
| The education tax refund (ETR) has been replaced by a new payment called the Schoolkids Bonus. You cannot claim the ETR for expenses incurred in 2011-12, or for any excess eligible expenses you carried forward from the previous year. |
| 7 - Australian annuities and superannuation income streams 2012 |
| This question is about income you received from superannuation income streams and annuities. |
| T13 - Entrepreneurs tax offset 2012 |
| Provides information to help you determine your entitlement to an entrepreneurs tax offset. |
| 8 - Australian superannuation lump sum payments 2012 |
| This question is about Australian superannuation lump sum payments or superannuation death benefit payments you received. |
| T14 - Other tax offsets 2012 |
| Provides information to help you determine your entitlement to other tax offsets. |
| 9 - Attributed personal services income 2012 |
| This question is about personal services income attributed to you. |
| 10 - Gross interest 2012 |
| This question is about interest paid or credited to you from any source in Australia. |
| 11 - Dividends 2012 |
| This question is about dividends and distributions that were paid or credited to you by Australian companies that you had shares in. |
| 12 - Employee share schemes 2012 |
| This question is about discounts on 'employee share scheme interests' (ESS interests) that you received under an employee share scheme. |
| 13 - Partnerships and trusts 2012 |
| This question is about income from partnerships and trusts. |
| 14 - Personal services income (PSI) 2012 |
| This question is about personal services income. |
| 15 - Net income or loss from business 2012 |
| This question is about deriving income or incurring a loss from any business. |
| 16 - Deferred non-commercial business losses 2012 |
| This question is about deferred non-commercial business losses. |
| 17 - Net farm management deposits or withdrawals 2012 |
| This question is about net farm management deposits or withdrawals. |
| 18 - Capital gains 2012 |
| This question is about capital gains income. |
| 19 - Foreign entities 2012 |
| This question is about foreign entities. |
| 20 - Foreign source income and foreign assets or property 2012 |
| This question is about foreign source income and foreign assets or property. |
| 21 - Rent 2012 |
| This question is about rental income and rental properties. |
| 22 - Bonuses from life insurance companies and friendly societies 2012 |
| This question is about bonuses from life insurance companies and friendly societies. |
| 23 - Forestry managed investment scheme income 2012 |
| This question is about income from forestry managed investment schemes. |
| 24 - Other income 2012 |
| Provides a list of other types of income you need to declare on the supplementary section of the tax return. |
| A1 - Under 18 2012 |
| Complete this question if you were under 18 years old on 30 June 2012. |
| A2 - Part-year tax-free threshold 2012 |
| Complete this question if you were not an Australian resident for the whole financial year. |
| A3 - Super co-contribution 2012 |
| Complete this question if you made an eligible personal super contribution (for which you are not claiming a deduction). |
| A4 - Amount on which family trust distribution tax has been paid 2012 |
| Complete this question if during the financial year, a trust, company or partnership distributed anything to you on which family trust distribution tax has been paid. |
| Adjusted taxable income (ATI) calculator for dependent tax offsets |
| This calculator will help you work out your ATI. You need to know your ATI to work out if you can claim any of the dependent tax offsets. |
| Adjusted taxable income (ATI) for you and your dependants 2012 |
| Provides information and definitions about dependants and adjusted taxable income. |
| Adjustments that you show on the supplementary section of the tax return 2012 |
| Provides instructions on showing adjustments on the supplementary section of your tax return. |
| Amendment requests 2012 |
| A guide to what you should do if you have made a mistake on your tax return, or if you believe that the ATO has made an error. |
| Amounts that you do not pay tax on 2012 |
| Provides information about those amounts that you do not pay tax on. |
| Are you a resident? |
| This tool will help you find out if you are an Australian resident for tax purposes, if you have recently arrived in Australia. |
| Business and professional items 2011-12 |
| Use this guide to help you complete the business and professional items schedule for individuals on your 2012 tax return. NAT 2543-6.2012. |
| Business and professional items schedule for individuals 2011-12 |
| If you need to complete item 13, 14 or 15 of your tax return (supplementary section), you must fill in this schedule. NAT 2816-6.2012. |
| C1 - Credit for interest on early payments 2012 |
| Complete this question if you are eligible for credit for interest on tax paid. |
| Capital gains tax (CGT) concessions for small business - overview |
| Information about the CGT concessions available to small business. This information is current for the 2008-09 and later years. |
| Capital gains tax (CGT) schedule 2012 |
| For use in conjunction with company, trust or fund income tax return 2012. NAT 3423-6.2012 |
| Car and travel expenses 2012 |
| Provides information about claiming deductions for work-related car expenses and work-related travel expenses. |
| Checklist - supplement 2012 |
| Provides a list to check for completion of your tax return supplement prior to lodgment. |
| Checklist - tax return 2012 |
| Provides a list to check for completion of your tax return prior to lodgment. |
| Claiming deductions 2012 |
| Provides information about claiming deductions for work and non work-related expenses. |
| Completing individual information on your tax return 2012 |
| Helps you to accurately complete individual information on your tax return to avoid delays in processing. |
| Comprehensive tax calculator |
| This calculator will help you work out your tax refund or debt on a given taxable income for the 2009-10, 2010-11 and 2011-12 income years. |
| Concessions for small business entities - overview |
| Information about the concessions available to small business entities. NAT 71398. |
| D11 - Deductible amount of undeducted purchase price of a foreign pension or annuity 2012 |
| This question is about the deductible amount of undeducted purchase price of a foreign pension or annuity. |
| D12 - Personal superannuation contributions 2012 |
| This question is about personal superannuation contributions deductions. |
| D13 - Deduction for project pool 2012 |
| This question is about deductions for certain capital expenditure allocated to a project pool. |
| D14 - Forestry managed investment scheme deduction 2012 |
| This question is about claiming a deduction for payments made to a forestry managed investment scheme. |
| D15 - Other deductions 2012 |
| This question is about other expenses you have not been able to claim at items D1 to D14 or elsewhere on your tax return. |
| Deductions for prepaid expenses 2011-12 |
| If you have prepaid a deductible expense for something which is to be done within 13 months, read this guide to find out how much of it you can claim this year. NAT 4170-6.2012. |
| Deductions that you show on the supplementary section of the tax return 2012 |
| Provides a list of types of deductions to determine if you need to complete the supplementary section of the tax return. |
| Dependent relative tax offset calculator |
| This calculator will help you to work out the amount of tax offset that you can claim for your parent, spouse's parent or invalid relative for the 2011-12 income year. |
| Do you need to lodge a tax return? 2012 |
| A tool and instructions to help you work out if you need to lodge an income tax return. |
| Employee share schemes calculator |
| You can use this calculator to estimate the market value of unlisted rights and the discount received when an employee joins an employee share scheme. |
| Farm management deposits scheme |
| The farm management deposits (FMD) scheme commenced on 2 January 1999, and replaced the income equalisation deposits scheme. The scheme's legislative provisions are in Division 393 of the Income Tax Assessment Act 1997. (NAT 8776) |
| Flood levy exemption |
| Complete this item on your tax return if you are eligible to claim an exemption from paying the flood levy. |
| Foreign income conversion calculator |
| This calculator will assist you to translate (convert) foreign income into Australian dollars, using either a specific or an average rate of exchange for a range of countries. This calculator is available for the 2010-11 and 2011-12 income years. |
| Foreign income return form guide 2011-12 |
| This guide explains measures relating to the taxation of foreign income derived by, or attributed to, Australian residents. NAT 1840. |
| Guide to capital gains tax 2011-12 |
| This guide explains capital gains tax for individuals who have sold their main residence, for individuals with complex capital gains tax obligations and for companies, trusts and funds. NAT 4151. |
| Guide to depreciating assets 2011-12 |
| If you use a capital asset, such as a car or machinery, in earning your income, you may be able to claim a deduction for the cost of that asset, spread over its effective life. NAT 1996-6.2012. |
| Guide to lodging your tax return |
| If you are an individual or an overseas visitor, you need to work out if you need to lodge a tax return, how to lodge it and when you need to lodge by, including what information you need to prepare your tax return and what to do if you need help. |
| Home office expenses calculator |
| This calculator will help you work out the deduction you can claim where a home office is used for income producing purposes. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years. |
| Household Assistance Package - tax reforms |
| Information about the tax reforms under the Household Assistance Package. |
| Important information 2012 |
| Provides important information and instructions on the completion and lodgment of your tax return. |
| Income averaging for special professionals 2011-12 |
| If you are an artist, composer, writer, inventor, performer, production associate or sportsperson, this guide will explain special averaging provisions which may apply to your income. NAT 2475. |
| Income for (Medicare levy) surcharge purposes calculator |
| This calculator will help you work out your income for Medicare levy surcharge purposes. You need to know your income for Medicare levy surcharge purposes to work out whether you have to pay the Medicare levy surcharge. |
| Income tests calculator |
| This calculator will help you work out your adjusted taxable income (ATI), rebate income, income for Medicare levy surcharge purposes and private health insurance rebate percentage. |
| Income that you show on the supplementary section of the tax return 2012 |
| Provides a list of types of income to determine if you need to complete the supplementary section of the tax return. |
| Individual income tax rates |
| Shows the percentage of tax payable for each income bracket, for individual Australian taxpayers, for the financial years 2011-12 and 2012-13. |
| Individual PAYG payment summary schedule 2011-12 |
| For use by individuals to assist with completion of 2012 income tax returns. NAT 3647-6.2012. |
| Individual tax return instructions 2012 |
| These instructions are designed to help you complete your tax return for individuals. NAT 71050. |
| Individual tax return instructions frequently asked questions |
| The TaxPack suite of instructions has been replaced by a new shorter, more streamlined set of instructions. These frequently asked questions will address some the questions you may have about the changes. |
| Individual tax return instructions supplement 2012 |
| The Individual tax return instructions supplement contains information about income tax questions which apply to relatively few taxpayers. NAT 71051. |
| Information for primary producers 2012 |
| A primary producer is an individual, a trust or a company carrying on a business of primary production. NAT 1712-6.2012 |
| L1 - Tax losses of earlier income years 2012 |
| This question is about tax losses from earlier income years for which you may be able to claim a deduction. |
| M1 - Medicare levy reduction or exemption 2012 |
| This question is about whether you qualify for a Medicare levy reduction or exemption. |
| M2 - Medicare levy surcharge 2012 |
| This compulsory question will determine whether you may have to pay the Medicare levy surcharge. |
| Net medical expenses tax offset calculator |
| This calculator will help you work out the amount of medical expenses offset you can claim. |
| Non-lodgment advice 2011-12 |
| Complete this form if you consider that you do not need to lodge a tax return for the 2011-12 income year. NAT 2586-6.2012. |
| Parent, spouse's parent or invalid relative tax offset calculator |
| This calculator works out the amount of tax offset that you can claim for your parent, spouse's parent or invalid relative for the 2009-10 and 2010-11 income years. |
| Personal investors guide to capital gains tax 2011-12 |
| If you sold shares or units in a unit trust, or received a distribution of a capital gain from a managed fund, this guide explains your tax obligations. NAT 4152-6.2012. |
| Personal services business self assessment checklist |
| A guide and checklist to help taxpayers who want to self-assess that they are conducting a personal services business. NAT 3416. |
| Personal services income schedule 2012 |
| For use by companies, partnerships and trusts only, to assist with completion of 2012 tax returns. NAT 3421-6.2012 |
| Prior years individuals tax return forms and schedules |
| Provides a list of prior year individuals tax return forms and schedules from 1984. |
| Private health insurance policy details 2012 |
| This information will help you provide private health insurance policy details on your tax return. |
| Publications and infolines 2012 |
| Provides information on accessing referred publications and lists infolines if you need to contact us by phone. |
| Rebate income 2012 |
| Helps you to determine whether you are eligible for either the senior Australians tax offset at T2 or pensioner tax offset at T3. |
| Rebate income calculator for senior Australians or pensioner tax offset |
| This calculator will help you work out your rebate income. You need to know your rebate income to claim the senior Australians or pensioner tax offset. |
| Referred publications and rulings 2011-12 |
| You may need to refer to some of these publications and rulings to prepare your 2011-12 tax return. |
| Rental properties 2011-12 |
| This guide explains how to treat rental income and expenses - including how to treat more than 230 residential rental property items. NAT 1729-6.2012. |
| Self-education expenses calculator |
| This calculator will give you an estimate of the deduction you can claim for work related self-education expenses on your tax return. |
| Senior Australians and pensioner tax offset calculator |
| This calculator will help you determine your eligibility, and calculate the amount of senior Australians tax offset and pensioner tax offset you can claim. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years. |
| Short tax return for individuals 2011-12 |
| The form for people with simple tax affairs. Use the Short tax return instructions 2012 to help you fill in this return. NAT 8416. |
| Short tax return instructions 2012 |
| These instructions will help you complete the Short tax return for individuals. NAT 8417-6.2012. |
| Special circumstances and glossary 2012 |
| This document provides details of some special circumstances that can affect how your tax is calculated and a glossary of terms used in the Income tax return instructions 2012. |
| Spouse (without dependent child or student), child-housekeeper or housekeeper tax offset eligibility tool and calculator |
| Spouse (without dependent child or student), child-housekeeper or housekeeper tax offset eligibility tool and calculator This calculator will help you work out if you can claim the spouse (without dependent child or student), child-housekeeper, housekeeper, invalid spouse or carer spouse tax offset, and the amount of offset you can claim in your 2011-12 tax return. |
| Spouse details - married or de facto 2012 |
| Provides information to help you to determine whether you need to complete this question. |
| Subtotal 2012 |
| Provides instructions on completing the subtotal section of your tax return. |
| Super co-contributions workbook 2011-12 |
| This workbook will help you complete item A3 on page 7 on your 2012 tax return. |
| Tax offsets that you show on the supplementary section of the tax return 2012 |
| Provides a list of types of tax offsets to determine if you need to complete the supplementary section of the tax return. |
| Tax return for individuals (supplementary section) 2011-12 |
| You will need the (Individual tax return instructions 2012 (supplementary section) to help you complete this part of your income tax return. NAT 2679-06.2012. |
| Tax return for individuals 2011-12 |
| Use Individual tax return instructions 2012 to fill in this tax return. NAT 2541-06.2012 |
| Taxable income or loss 2012 |
| This question is about your total taxable income or loss. |
| Total deductions 2012 |
| Provides instructions on completing the total deductions section of your tax return. |
| Total income or loss 2012 |
| Provides instructions on completing the total income or loss section of your tax return. |
| Total supplement deductions 2012 |
| Provides instructions on completing the total supplement deductions section of your tax return. |
| Total supplement income or loss 2012 |
| Provides instructions on completing the total supplement income or loss section of your tax return. |
| Total supplement tax offsets 2012 |
| Provides instructions on completing the total supplement tax offsets section of your tax return. |
| Total tax offsets 2012 |
| Provides instructions on completing the total tax offsets section of your tax return. |
| Total tax withheld 2012 |
| Provides instructions on completing the total tax withheld section of your tax return. |
| What's new in 2012? |
| A list of new initiatives incorporated in this year's Individual tax return instructions. |
| Will you need the Individual tax return instructions supplement 2012? |
| Check the list of supplement questions to see whether you need it to complete your tax return. |
| Work related car expenses calculator |
| This calculator will help you work out all four methods of work related car expenses. |
| Work related uniform expenses calculator |
| Calculates the deduction for work-related uniforms, clothing, laundry and dry cleaning expenses. |
| You and your shares 2011-12 |
| Explains the income you declare, deductions and credits you can claim, and records you need to keep if you hold shares or convertible notes as an investment. NAT 2632. |
| Zone or overseas forces tax offset calculator |
| This calculator will help you work out your eligibility for the zone or overseas forces tax offset and calculates the tax offset that you can claim. It also contains links to the Australian zone list and the overseas forces specified localities listing. This calculator is available for the 2009-10, 2010-11 and 2011-12 income years. |