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  • Offsets

    Spouse (without dependent child or student) – For 2014 and earlier years only

    Provide the following:

    • full name of your spouse
    • residential address of your spouse
    • evidence your spouse was born before 1 July 1952
    • details of your spouse’s adjusted taxable income
    • details of whether you or your spouse is entitled to receive Family Tax Benefit Part B from the Department of Human Services (DHS)
    • your calculation of the spouse tax offset
    • proof of identity of your spouse – for example, a copy of their passport, birth certificate or marriage certificate
    • evidence of residence of your spouse – for example, a        
      • copy of a bank statement
      • letter from DHS
      • driver licence
      • rates notice that shows their name and address.
    • if your spouse is not an Australian resident but you have applied for your spouse to immigrate, you may still be able to claim the offset; if this is applicable to your situation provide a copy of the immigration application and evidence of your contribution to the maintenance of your spouse.

    Medicare levy exemption

    Provide the following:

    • details of why you believe you are exempt from the Medicare levy
    • if you are exempt from the Medicare levy because you are not entitled to Medicare benefits, a copy of a Medicare entitlement statement from the Department of Human Services.

    Supplementary income

    Partnerships and trusts

    Provide a statement or advice from the partnership or trustee showing the following details about your share of any distribution including:

    • the amount of any primary production income or loss and the amount of any non-primary production income or loss
    • the amount of any gross and net capital gains
    • the amount of attributed foreign income and other foreign source income
    • the amount of any income where family trust distribution tax has not been paid
    • your entitlement to any tax offsets or credits
    • details of any deductions you can claim against your partnership or trust distribution that has not already been claimed by the partnership or trust.

    If no income has been received during the income year, or is less than the expense claimed, also provide:

    • the reason no income or a smaller amount of income was received
    • whether you expect to receive a return on the investment and, if so, when and the amounts you expect to receive
    • whether income has been received in a previous year and, if so, when the amounts were received.

    Personal services income (PSI)

    Provide the following:

    • details of the nature of the activities being conducted that generated the income
    • copies of the original contract or agreement that show the terms and conditions of each contract/agreement with the payer
    • copies of your original payment summary or summaries.

    Net income or loss from business

    Provide the following:

    • a breakdown and an explanation of the expenses you are claiming, including the amount of each expense and the nature of the expense
    • documentary evidence to support the amount of your deductions.

    Rental income and expenses

    For each property, provide the following:

    • evidence of your share of ownership, such as the title deed
    • copies of rental agreements between you and your tenants
    • copies of records showing the receipted income for the property
    • copies of documents advertising or showing the availability of the property for rent
    • loan documents. For example, loan approval letter/loan applications/mortgage documents/letter from bank advising of prepayment/solicitors settlement statement
    • bank statements for the loan account
    • any worksheets or other documents showing how the interest claimed was calculated.
    • details of the work your capital works deduction is based on, including the costs and nature of the work undertaken
    • a list of all other expenses claimed, including the nature of the expense and who the expense was paid to
    • copies of receipts or documents substantiating each expense
    • a copy of the quantity surveyor report/tax depreciation report, if you are claiming decline in value of depreciating assets.

    Supplementary deductions

    Personal superannuation contributions

    Provide a copy of the letter from your super fund acknowledging receipt of your notice of intent to claim a deduction for personal super contributions.

    Other deductions

    Provide copies of receipts or any other documents you have to support this claim showing the nature of the expense and the amount claimed.


      Last modified: 29 Jun 2018QC 24929