Do not show the following income at this section or you may be taxed incorrectly:
- Attributed foreign income from a partnership (unless instructed otherwise). Show this at Foreign entities in the Foreign income, assets and entities section.
- Any other foreign source income from a partnership (unless instructed otherwise). Show this at Other foreign income in the Foreign income, assets and entities section.
- A capital gain or a capital loss in respect of your interest in a partnership or a partnership asset. Show this in the Capital gains or losses section.
- Income from a corporate limited partnership. Show this in the Dividends section.
- Interest you received, or were credited with, from a joint account, where you quoted your individual tax file number to the financial institution. Show this in the Interest section.
- Rent derived jointly (or in common) with another person from a jointly held property where you were not a member of a partnership carrying on a business of renting out properties, Show this in the Rent section.
- Any distribution in relation to a foreign resident capital gains withholding credit. Show this in the Capital gains or losses section.
- Your entitlement to an early stage venture capital limited partnership (ESVCLP) tax offset or early stage investor tax offset as a partner in a partnership. Show these in the Offsets section.
You should not receive a distribution of a net capital gain or a net capital loss from a partnership. For information about how a partner shows their share of a capital gain or capital loss, see Guide to capital gains tax.
If you can't see the Foreign entities, Other foreign income, Capital gains or losses, Dividends, Interest, Rent or Offsets section, go to Personalise return screen and select the following:
For Foreign entities
- 'You had foreign income'
- 'Foreign entities'.
For Other foreign income
- 'You had foreign income'
- 'Other foreign income'.
For Capital gains or losses
- 'You had Australian interest, or other Australian income or losses from investments or property'
- 'Capital gains or losses that are not from a managed fund'.
For Dividends
- 'You had Australian interest, or other Australian income or losses from investments or property'
- 'Dividends'.
For Interest
- 'You had Australian interest, or other Australian income or losses from investments or property'
- 'Interest'.
For Rent
- 'You had Australian interest, or other Australian income or losses from investments or property'
- 'Rent (Australian properties)'.
For Offsets
- 'You are claiming tax offsets, adjustments or a credit for early payment'
- 'Other tax offsets'.