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  • Offsets – supporting documents

    If you disagree with information contained in the letter from us about your tax offsets, we may ask you to provide the following types of supporting documents.

    Note: don't send your original documents to us. You may be requested to provide original documents to us at a later date.

    Type of offset

    Supporting documents

    Australian superannuation income stream

    • Copies of original or amended payment summaries, showing superannuation lump sums offset amounts.
    • Documents from the paying fund or scheme, showing the amount of your offset entitlement.
     

    Invalid and invalid carer

    For each invalid, provide:

    • proof of identity – for example, copy of their passport with current visa, birth certificate or marriage certificate
    • their residential address
    • their relationship to you
    • the period of their dependency
    • proof they received one of the following
      • Disability Support Pension from Centrelink
      • Special Needs Disability Support Pension from Centrelink
      • Invalidity Service Pension from the Department of Veterans’ Affairs (VEA)
       
    • how you maintained them for the past financial year
      • did they live in the same house?
      • did you provide them with food, clothing or lodging?
      • did you help them pay for their living, medical and educational costs?
      • details of any other income they earned during the year.
       

    For each carer (invalid carer), provide:

    • for both the carer and the invalid they are caring for
      • proof of identity – for example, copy of their passport with current visa, birth certificate or marriage certificate
      • their residential addresses
      • their relationship to you
       
    • for the carer – the period of their dependency
    • proof they (as carer) received one or both of the following
      • Carer Payment from Centrelink
      • Carer Allowance from Centrelink
       
    • if the carer is not receiving a Carer Payment or Carer Allowance from Centrelink, evidence the invalid they are caring for is receiving
      • Disability Support Pension from Centrelink
      • Special Needs Disability Support Pension from Centrelink
      • Invalidity Service Pension from the Department of Veterans’ Affairs
       
    • how you maintained the carer for the past financial year:
      • did they live in the same house?
      • did you provide them with food, clothing or lodging?
      • did you help them pay for their living, medical and educational costs?
      • details of any other income they earned during the year.
       
     

    Spouse – without dependent child or student

    • Proof of identity of your spouse – for example, a copy of their passport, birth certificate or marriage certificate.
    • Evidence of the residential address of your spouse – for example, a copy of a bank statement, letter from the Department of Human Services, driver's licence, or rates notice that shows their name and address.
    • Details of your spouse’s adjusted taxable income (ATI).
    • Documents confirming you or your spouse are entitled to receive the family tax benefit Part B from Family Assistance. If in doubt, confirm this with the Department of Human Services.
    • Your calculation of the spouse tax offset.
    • If your spouse is not Australian, but you have applied for your spouse to immigrate, an immigration application and evidence of your contribution to the maintenance of your spouse.
     

    Seniors and pensioners, including self-funded retirees

    • Documents that show all of your Australian government pensions, allowances or other income you received for the financial year.
    • If you had a spouse during the income year, documents that show
      • their full name
      • their residential address
      • details of whether you lived together with your spouse or had to live apart due to illness, or one of you was in a nursing home
      • details of their spouse’s rebate income
      • details of their spouse’s section 98 trust income.
       
     

    More information

    For more information, refer to:

    Last modified: 28 Jun 2016QC 43482