• Lump sum payment in arrears tax offset objections

    This page lists the documents and information we usually need to process objections about lump sum payment in arrears tax offset. Providing supporting information will reduce delays.

    If you wish to lodge an objection about a lump sum payment in arrears tax offset, you'll need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Supporting information required

    Note: If you have previously provided us with any of the information listed below, there's no need to resupply it.

    The information we require for an objection about a lump sum payment in arrears tax offset includes:

    • 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. If yes, the applicable portion eligible for the tax offset.
    • Where an income tax return hasn't 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.

    Next steps:

      Last modified: 21 Feb 2017QC 18988