myTax 2018 Spouse details

You must complete this section if you had a spouse during 2017–18.

Your spouse includes another person (of any sex) who:

• you were in a relationship with that was registered under a prescribed state or territory law
• although not legally married to you, lived with you on a genuine domestic basis in a relationship as a couple.

Including your spouse's income is important as it is used to work out whether you:

• are entitled to a rebate for your private health insurance
• are entitled to the seniors and pensioners tax offset
• are entitled to a Medicare levy reduction
• must pay Medicare levy surcharge.

Completing this section

If you had more than one spouse during 2017–18, complete this section with the details for your last spouse in 2017–18.

You will need details of your spouse's income. These can be obtained from:

• your spouse
• your spouse’s tax return, if your spouse needed to complete it
• your spouse’s PAYG payment summary – individual non-business
• the relevant distribution statements, if any, for trust income and family trust distribution tax
• if your spouse had child support obligations, the details of the amount of child support they paid (your spouse can get this information from Services Australia)
• if your spouse received foreign income, the details of the amount of foreign income received
• if your spouse had financial investment losses, the net financial investment loss amount
• if your spouse had rental property losses, the net rental property loss amount
• if your spouse has claimed a deduction for personal superannuation contributions, the details of the amount claimed.

Seek the information required at this section from your spouse, whether they need to lodge or not. If you cannot find out any of the amounts required, you can make a reasonable estimate.

You will not be penalised for an incorrect estimate if you acted reasonably and in good faith.

We have pre-filled your tax return with spouse details from your 2016–17 tax return (if you had a spouse on 30 June 2017). Check spouse details and update, if necessary.

1. Enter your spouse's personal details into the corresponding fields.
   Your spouse's gender is important for assisting us to correctly identify your spouse. Select Male, Female or Indeterminate. Indeterminate refers to any person who does not exclusively identify as either male or female, for example, a person of a non-binary gender. A person may use a variety of other terms to self-identify.If your spouse died during 2017–18 and you did not have another spouse before 1 July 2018, answer Yes to the question Did your spouse die during the year, and you did not have another spouse before 30 June 2018?. This information is used to calculate your Medicare levy surcharge and Total net medical expenses tax offset (if applicable).
2. Enter your spouse's income and other details into the corresponding fields.
   If the amount is zero, enter 0.
3. Select Save and continue.

Spouse's income and other details

For further help about this section, use the left hand side table of contents.

Your spouse's taxable income

You will usually find this amount on your spouse's tax return or notice of assessment. If this amount is zero or a loss, enter 0.

Seek this information from your spouse, whether they need to lodge or not. If you cannot find out your spouse's taxable income, you can make a reasonable estimate.

You will not be penalised for an incorrect estimate if you acted reasonably and in good faith.

Your spouse's share of trust income on which the trustee is assessed and is not included in your spouse's taxable income

Enter the amount any amount of net income of a trust that the trustee was liable to pay tax on because your spouse was under a legal disability, for example, they were a person who:

• is bankrupt
• was declared legally incapable because of a mental condition, or
• was under 18 years old on 30 June 2018.

Do not include any amount that has already been included in Your spouse's taxable income. Check the trust distribution statements.

Amounts received by your spouse on which family trust distribution tax has been paid

Enter the total distributions to your spouse on which family trust distribution tax has been paid which they would have had to show as assessable income if the tax had not been paid. Check the trust distribution statements.

Your spouse's total reportable fringe benefits amounts

From employers exempt from FBT under section 57A of the FBTAA 1986

Enter the amount shown at Employers exempt from FBT under section 57A of the FBTAA 1986 at Total reportable fringe benefits amounts (in the Income tests section) on your spouse's tax return.

From employers not exempt from FBT under section 57A of the FBTAA 1986

Enter the amount shown at Employers not exempt from FBT under section 57A of the FBTAA 1986 at Total reportable fringe benefits amounts (in the Income tests section) on your spouse's tax return.

Your spouse's Australian Government pensions and allowances

Enter the amount of Australian Government pensions and allowances that your spouse received in 2017–18 (not including exempt pension income). Australian Government pensions and allowances are listed at Australian Government payments such as pensions and carer payments.

Your spouse's exempt pension income

Enter the amount of any of the following exempt pension income that your spouse received in 2017–18.

• disability support pension paid under Part 2.3 of Social Security Act 1991
• wife pension paid under Part 2.4 of Social Security Act 1991
• carer payment paid under Part 2.5 of Social Security Act 1991
• invalidity service pension paid under Division 4 of Part III of the Veterans' Entitlements Act 1986
• partner service pension paid under Division 5 of Part III of the Veterans' Entitlements Act 1986.

Make sure you include only your spouse’s exempt pension income.

Do not include at this field any of the exempt payments listed at Other specified exempt payments your spouse received.

Your spouse's reportable superannuation contributions

Enter the sum of amounts shown on your spouse's tax return at Reportable employer superannuation contributions (in the Income tests section) and Personal super contributions (in the Deductions section).

Other specified exempt payments your spouse received

Enter the amount of the following tax-free government pensions your spouse received for 2017–18:

• a special rate disability pension paid under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004
• a payment of compensation made under section 68, 71 or 75 of the Military Rehabilitation and Compensation Act 2004
• a payment of the weekly amount mentioned in paragraph 234(1)(b) of the Military Rehabilitation and Compensation Act 2004
• a pension for defence, peacekeeping or war-caused death or incapacity or any other pension granted under Part II or Part IV of the Veterans' Entitlements Act 1986
• income support supplement paid under Part IIIA of the Veterans' Entitlements Act 1986
• Defence Force income support allowance paid under Part VIIAB of the Veterans' Entitlements Act 1986.

Do not include these amounts at Your spouse's exempt pension income.

Your spouse's target foreign income

Enter the target foreign income your spouse received during 2017–18. Your spouse's target foreign income is:

• any income amount earned, derived or received from sources outside Australia for your spouse's own use or benefit that is neither included in your spouse's taxable income nor received in the form of a fringe benefit, or
• periodic payments or benefits by way of gifts or allowances from a source outside Australia that are neither included in your spouse's taxable income nor received in the form of a fringe benefit.

It includes any foreign income that is not taxable in Australia. You must include any exempt foreign employment income shown as Exempt foreign employment income (in the Foreign income, assets and entities section) on your spouse's tax return. All foreign income must be converted to Australian dollars before you enter the amount at Your spouse's target foreign income.

Your spouse's net losses from financial investments and rental property

Enter the sum of amounts shown on your spouse's tax return at Net financial investment loss and Net rental property loss, in the Income tests section.

Child support paid by your spouse

Enter the total amount of child support your spouse provided to another person. The amount of child support provided is the total amount of any payments or benefits that your spouse was required to pay or provide to another person to maintain their natural or adopted child. However, you do not count any payments or benefits made or provided to you by your spouse unless you live apart on a permanent or indefinite basis.

Your spouse's taxed element of super lump sum for which the tax rate is zero

If your spouse was aged between preservation age and 59 years old, enter the taxed element amount of superannuation lump sums, other than a death benefit, your spouse received during 2017–18 that did not exceed your spouse's low rate cap.

Other details

Consent to repay your spouse's Family Assistance debt

If your spouse has a Family Assistance debt, do you consent to use part or all of your 2018 tax refund to repay it?

If you do not consent to use part or all of your 2018 tax refund to repay any Family Assistance debt of your spouse, answer No.

If you do consent, read below.

Answer Yes only if all of the following apply to you.

• You were the spouse of a family tax benefit (FTB) claimant or the spouse of a child care benefit claimant on 30 June 2018 and your income was taken into account in their claim.
• Your spouse has given you authority to quote their customer reference number (CRN) on your tax return (if your spouse does not know their CRN, they can contact Services Australia).
• Your spouse has a Family Assistance debt due to Services Australia or expects to have a Family Assistance debt for 2018.
• You expect to receive a tax refund for 2018.
• You consent to use part or all of your refund to repay your spouse's Family Assistance debt.

If you consent, answer Yes. You must enter your spouse's CRN.

Your spouse's lump sum payment in arrears

Did your spouse receive a lump sum payment in arrears during 2017–18 and is your combined income for Medicare levy surcharge purposes over $180,000 (plus $1,500 for each dependent child after the first)?

If your spouse did not receive a lump sum payment in arrears during 2017–18, answer No.

If:

• your spouse did receive a lump sum payment in arrears during 2017–18, and
• your combined income for Medicare levy surcharge purposes is not over $180,000 (plus $1,500 for each dependent child after the first)

answer No.

Otherwise, answer Yes. You must enter your spouse's address.

These myTax 2018 instructions will help you complete spouse details in your tax return.