ato logo
Search Suggestion:

Income tests 2011

Complete the income tests so we can work out your eligibility for a number of tax offsets and benefits.

Last updated 28 June 2011

Complete items IT1 to IT7 if any of the following apply to you.

  • You have a payment summary showing a total reportable fringe benefits amount or reportable employer superannuation contributions.
  • You received family payments, childcare benefits, or a tax-free pension from Centrelink or the Department of Veterans' Affairs.
  • Your child received student payments from Centrelink based on parental income.
  • You hold a Commonwealth seniors health card.
  • You paid child support.
  • You have a Higher Education Loan Program (HELP) or Student Financial Supplement Scheme (SFSS) debt.
  • You completed any of the following items on your:

Tax return for individuals 2011

  • 12 Employee share schemes where you wrote an amount at D
  • T1 Spouse (without dependent child or student), child-housekeeper or housekeeper tax offset
  • T2 Senior Australians tax offset
  • T3 Pensioner tax offset
  • M2 Medicare levy surcharge where you printed X in the No box at E
 

Tax return for individuals (supplementary section) 2011

  • T7 Superannuation contributions on behalf of your spouse tax offset
  • T10 Parent, spouse's parent or invalid relative tax offset
  • T12 Net income from working - supplementary section
  • T13 Entrepreneurs tax offset
 

Business and professional items schedule for individuals 2011

  • P9 Business loss activity details.
 

We use income tests to work out whether you:

  • can claim certain tax offsets
  • can receive some government benefits or concessions
  • must pay Medicare levy surcharge or have a HELP or SFSS repayment liability
  • must pay tax.

We use the information in this section to:

  • apply the income tests and accurately assess the amount of tax you are liable to pay
  • determine your entitlement to certain tax offsets, deductions and concessions.

We may also pass this information to other government agencies such as Centrelink which will use the information to ensure you are receiving your full entitlement to government benefits.

Spouse details

If you have a spouse, you must provide similar information about them at Spouse details - married or de facto.

More information

For more information on the income tests and how they affect you, go to www.ato.gov.au/incometests

QC25493