Deductions that you show on the supplementary section of the tax return 2014

You need to use Individual tax return instructions supplement 2014 if you had any of the following types of deductions:

  • the deductible amount of the undeducted purchase price of a foreign pension or annuity
  • personal superannuation contributions
  • certain capital expenditure directly connected with a project
  • forestry managed investment scheme deductions
  • election expenses for local, territory, state or federal candidates
  • certain deductible capital expenditure you had not claimed in full before ceasing a primary production business
  • non-capital losses incurred on the disposal or redemption of a traditional security
  • insurance premiums paid for income protection, sickness and accident cover
  • deductible foreign exchange losses
  • interest you incurred on money borrowed to invest under the infrastructure borrowings scheme if you intend to claim a tax offset at item T10 - Other non-refundable tax offsets
  • debt deductions you have not claimed elsewhere that you incurred in earning assessable income or in earning certain foreign non-assessable non-exempt income
  • amounts deductible under the five-year write-off for certain business-related capital expenditure under section 40-880 of the Income Tax Assessment Act 1997 (sometimes known as the black hole expenditure rule)
  • small business pool deductions for depreciating assets that you allocated to a pool under the simplified depreciation rules, and you no longer carry on any business
  • a deduction for the net personal services income loss of a personal services entity that related to your personal services income.

Did you have any of the above deductions?



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

End of attention




Read on.

Completing your tax return

Step 1

Complete the details at the top of page 13 on your Tax return for individuals (supplementary section) 2014. Use the Individual tax return instructions supplement 2014 to complete the DEDUCTIONS section on page 15 of your tax return (supplementary section).

Step 2

Transfer the amount you wrote at TOTAL SUPPLEMENT DEDUCTIONS on page 15 of your tax return (supplementary section) to D on page 4 of your tax return.

Where to go next

    Last modified: 06 Mar 2015QC 40343