About question IT3

Complete question IT3 to include certain tax-free government pensions or benefits you received.

Last updated 28 June 2011

This question is about certain tax-free government pensions or benefits that you received in 2010-11. See the Special circumstances and glossary section for a list of the relevant tax-free government pensions and benefits.

Did you receive a tax-free government pension or benefit that is listed in the Special circumstances and glossary section?

Do not include at this item:

Australian Government allowances and payments that you have included at item 5
Australian Government pensions and allowances that you have included at item 6
Australian annuities and superannuation income streams that you have included at item 7.

If you have read the Special circumstances and glossary section and you are still unsure whether your pension or benefit is tax-free, phone 13 28 61, or contact the agency that paid you.

go to question IT4 Target foreign income, or
return to main menu Tax return for individuals instructions.

Yes

Read below.

Answering this question

Income tax is not paid on certain tax-free government pensions or benefits, however, those pensions or benefits are taken into account when working out your adjusted taxable income. Your adjusted taxable income is an income test we use to work out your eligibility for certain tax offsets and the amount of those offsets.

Completing your tax return

Step 1

Add up the amount of tax-free pensions or benefits you received during 2010-11.

Step 2

Write the total at U item IT3. Go to question IT4.

Where to go next

go to question IT4 Target foreign income
return to main menu Tax return for individuals instructions, or
go back to IT2 Reportable employer superannuation contributions.

QC25496