• 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

    Attention

    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