• Supplementary offsets

    Superannuation contributions on behalf of your spouse

    This will be item T3 if your letter requests information for the 2015 or 2016 income year, or item T4 if your letter requests information for the 2013 or 2014 income year.

    Provide the following:

    • full name of your spouse for whom you made contributions during the year
    • residential address of your spouse
    • date of birth of your spouse
    • 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, a drivers licence, rates notice that shows their name and address
    • details of your spouse's assessable income, total reportable fringe benefits amounts and reportable employer super contributions
    • bank statements, cheque butts and other documents that show you paid the contributions to your spouse's super fund or retirement savings account
    • the contribution statement from the complying super fund or retirement saving account showing the total amount of contributions in the year
    • your calculation of the tax offset.

    Zone or overseas forces

    This will be item T4 if your letter requests information for the 2015 or 2016 income year, or item T5 if your letter requests information for the 2013 or 2014 income year.

    For the 2016 income year, your usual place of residence must be within a prescribed 'zone' to claim the Zone Tax Offset. To check if your usual place of residence is within a prescribed 'zone' refer to the Australian zone list.

    Provide the following:

    • for the 2016 income year, details of the remote area your usual place of residence was located
    • for earlier income years, details of the remote areas you resided in or were present in during the income year, including the relevant periods and, where applicable, the addresses
    • details of the specified overseas locality in which you served as a member of the Australian Defence Force or a United Nations armed force, if applicable
    • documents to support your claim – evidence may include copies of accounts addressed to you at the remote location or a letter from your employer confirming you were required to live away from your usual address for your work
    • details of any dependants included in your calculation of the zone offset
    • a copy of your worksheets showing how you calculated the amount of zone offset claimed.

    Total net medical expenses

    This will be item T5 if your letter requests information for the 2015 or 2016 income year, or item T6 if your letter requests information for the 2013 or 2014 income year.

    Provide a list of all medical expenses included in your calculation, showing:

    • the amount of the expense
    • who the expense was paid to
    • the name of the person to whom the expense relates – for example, you, your spouse, or a child
    • a brief description of the nature of the treatment or service
    • copies of receipts or other documentary evidence to support the expenses claimed on the list – for example, your Medicare Australia and private health insurance benefit statements
    • details of any amounts reimbursed through the Department of Human Services or your private health insurance
    • the adjusted taxable income (ATI) of any dependents for whom you are claiming this offset.

    Invalid and invalid carer

    This will be item T6 if your letter requests information for the 2015 or 2016 income year, or item T7 if your letter requests information for the 2013 or 2014 income year.

    If your dependant is unable to work due to invalidity, provide the following:

    • evidence your dependant is receiving one of the following payments    
      • disability support pension
      • special needs disability support pension under the Social Security Act 1991(SSA)
      • invalidity support pension under the Veterans’ Entitlements Act 1986 (VEA).

    If your dependant is unable to work due to carer obligations, provide the following:

    • evidence your dependant is either    
      • receiving a carer payment or carer allowance under the SSA
      • wholly engaged in providing care to a relative who receives one of the following    
        • a disability support pension
        • a special needs disability support pension under the SSA
        • an invalidity support pension under the VEA.

    Also provide:

    • the residential address of your dependant
    • their relationship to you
    • the period of their dependency
    • your dependant’s adjusted taxable income (ATI), including periodical payments by way of gifts or allowances from sources outside Australia
    • if more than one person contributes to the care of the dependant, details of your proportion of care
    • proof of identity of your dependent relative – for example, copy of their passport with current visa, birth certificate or marriage certificate.
      Last modified: 15 Jul 2016QC 24929