Will you need the Individual tax return instructions supplement 2013?

You might need Individual tax return instructions supplement 2013 which contains questions that are not included in Individual tax return instructions 2013. Check the list below of questions covered in Individual tax return instructions supplement 2013 to see whether you need it to complete your tax return.

Income

Warning:

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

13	Income from partnerships and trusts*
14	Personal services income (PSI)*
15	Net income or loss from business*
16	Deferred non-commercial business losses*
17	Net farm management deposits or repayments
18	Capital gains (from all sources including shares, real estate and other property)
19	Foreign entities
20	Foreign source income and foreign assets or property, including foreign source pension or annuity
21	Rent
22	Bonuses from life insurance companies and friendly societies
23	Forestry managed investment scheme income
24	Other income - that is, income not listed elsewhere

* If you were a partner in a partnership that derived a loss, or you are required to complete income question 14, 15 or 16, you cannot lodge a paper return this year. You must lodge your tax return using e-tax or a registered tax agent.

Deductions

D11	Deductible amount of undeducted purchase price of a foreign pension or annuity
D12	Personal superannuation contributions (generally for the self-employed)
D13	Deduction for project pool
D14	Forestry managed investment scheme deduction
D15	Other deductions - that is, deductions not claimable at items D1 to D15 or elsewhere on your tax return

Tax offsets

T4	Superannuation contributions on behalf of your spouse
T5	Zone or overseas forces
T6	Total net medical expenses
T7	Dependent relative (invalid and carer)
T8	Landcare and water facility
T9	Net income from working - supplementary section
T10	Other non-refundable tax offsets
T11	Other refundable tax offsets

Adjustment

A4	Amount on which family trust distribution tax has been paid

Credit for interest on tax paid

C1	Credit for interest on early tax payments

How to get Individual tax return instructions supplement 2013

The publication Individual tax return instructions supplement 2013 is only available online from this year at ato.gov.au/instructions2013.

You can still get a copy of the Tax return for individuals (supplementary section) 2013 return form from our Publications Distribution Service.

Last modified: 28 May 2013QC 32452