• Will you need the Individual tax return instructions supplement 2012?

    You might need Individual tax return instructions supplement 2012 which contains questions that are not included in Individual tax return instructions 2012. Check the list below of questions covered in Individual tax return instructions supplement 2012 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

    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

    T7

    Superannuation contributions on behalf of your spouse

    T8

    Zone or overseas forces

    T9

    20% tax offset on net medical expenses over the threshold amount (the threshold for 2012 is $2,000)

    T10

    Dependent relative

    T11

    Landcare and water facility

    T12

    Net income from working - supplementary section

    T13

    Entrepreneurs tax offset

    T14

    Other 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

    Get a copy of the Individual tax return instructions supplement 2012

    If you need Individual tax return instructions supplement 2012, you can get a copy from most newsagents from 1 July to 31 October 2012. Copies are also available all year from our Publications Distribution Service and shopfronts.

    Questions marked * have a related publication which you must read before you can complete the item on your tax return.

      Last modified: 01 Jun 2012QC 25763