• Supplementary instructions for the completion of income tax returns 1987

    In the 1986-87 Budget, the government announced a new scheme for the averaging of income of Australian resident sportspeople and performing artists, including changes to the existing scheme for authors and inventors.

    These instructions have been prepared to explain how this new scheme will work. They also contain advice on the information you will need to include in your return if you want the averaging provisions to apply to you.

    The instructions are provided in Portable Document Format (PDF): download Supplementary instructions for the completion of income tax returns 1987 [PDF, 175kB] here.

    Last modified: 18 Oct 2016QC 27636