• T9 Other refundable tax offsets 2016

    Are you the principal beneficiary of a Special disability trust entitled to a tax offset for tax paid by the trustee?

    or

    Did you receive exploration credits?

    No

    Go to Total supplement tax offsets 2016, or return to main menu Individual tax return instructions 2016.

    Yes

    Read on.

    If you can claim more than one of the tax offsets listed above, you will need to add up all your tax offset amounts before writing the total on your tax return (supplementary section).

    Part A

    Are you the principal beneficiary of a special disability trust entitled to a tax offset for tax paid by the trustee?

    No

    Go to Part B.

    Yes

    Read on.

    If the trustee of the special disability trust has lodged a tax return and paid tax on the net income of the trust, you are entitled to claim the amount of the tax paid by the trustee as a refundable tax offset.

    See also:

    Part B

    Did you receive exploration credits?

    No

    Go to Completing this item, or return to main menu Individual tax return instructions 2016.

    Yes

    Read on.

    You may be entitled to a tax offset for exploration credits received during the income year if you were an Australian resident for the whole of the income year.

    The amount of the tax offset is the total value of exploration credits you received in the income year. However, special rules may apply where you have received exploration credits from a partnership or a trust.

    See also:

    Completing this item

    Step 1

    Add up all your other refundable tax offset amounts at this item. Write the total at P item T9. Do not show cents.

    Step 2

    Complete the Code box at the right of P item T9 as follows:

    • If you are claiming a tax offset as the principal beneficiary of a special disability trust under part A, print S in the Code box.
    • If you are claiming a tax offset for exploration credits under part B, print E in the Code box.

    If you are claiming for more than one type of tax offset and code letters S and E both apply, print M in the Code box.

    Where to go next

      Last modified: 26 May 2016QC 48922