myTax 2025 Spouse details

Things to know

Complete this section if you had a spouse at any time during 2024–25.

Including your spouse's income is important as we use it to work out whether:

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

Your spouse includes another person 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.

Completing this section

If you had more than one spouse during 2024–25, complete this section with the details for your last spouse in 2024–25.

You will need details of your spouse's income.

If your spouse has lodged their tax return, you can obtain income details from their completed tax return.

If your spouse hasn't lodged their tax return or doesn't need to lodge a tax return, income details can be obtained from:

• their income statement or PAYG payment summary – individual non-business
• relevant distribution statements for any trust income and any family trust distribution tax.

If your spouse:

• had child support obligations, you need the details of the amount of child support they paid (your spouse can get this information from Services Australia)
• received foreign income, you need the details of the amount of foreign income they received
• had financial investment losses, you need the net financial investment loss amount
• had rental property losses, you need the net rental property loss amount
• had claimed a deduction for personal superannuation contributions, you need the details of the amount claimed.

Request the information you require at this section from your spouse, whether they need to lodge a tax return or not. The ATO isn't able to disclose details of your spouse's income, even with your spouse's consent.

If you can't find out any of the amounts you require, you can make a reasonable estimate.

We won't penalise you for an incorrect estimate if you acted reasonably and in good faith.

We pre-fill your tax return with your spouse's other details from your 2023–24 tax return (if you had a spouse on 30 June 2024). Check spouse details and update, if necessary.

To personalise your tax return to show spouse details, at Personalise return answer Yes to the question 'Did you have a spouse at any time between 1 July 2024 and 30 June 2025?'.

To show your spouse details, at Prepare return select 'Add/Edit' at the Spouse details banner.

At the Spouse details heading:

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 includes non-binary.
   • If your spouse died during 2024–25 and you didn't have another spouse on or before 30 June 2025, answer Yes to the question Did your spouse die during the year, and you did not have another spouse on or before 30 June 2025? We use this information to calculate your Medicare levy surcharge.
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 when you have completed the Spouse details section.

Spouse's income and other details

Your spouse's taxable income

You'll usually find this amount on your spouse's tax return or notice of assessment.

If your spouse received any assessable first home super saver released amount, exclude it from the amount you enter at Your spouse's taxable income.

If your spouse's taxable income (excluding any assessable first home super saver released amount) is zero or a loss, enter 0.

Seek this information from your spouse, whether or not they need to lodge a tax return. The ATO isn't able to disclose to you your spouse's taxable income, even with your spouse's consent.

If you can't find out your spouse's taxable income, you can make a reasonable estimate. We won't penalise you 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 isn't included in your spouse's taxable income

Check the trust distribution statements and enter 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 was:

• bankrupt
• declared legally incapable because of a mental condition
• under 18 years old on 30 June 2025.

Don’t include any amount already included in Your spouse's taxable income.

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

Enter the amount your spouse shows at Amount on which family trust distribution tax has been paid (in the Adjustments section) in their tax return.

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 your spouse shows at Employers exempt from FBT under section 57A of the FBTAA 1986 at Total reportable fringe benefits amounts (in the Income tests section) in their tax return.

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

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

Your spouse's Australian Government pensions and allowances

Enter the amount of Australian Government pensions and allowances your spouse shows in their tax return that they received in 2024–25 (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 2024–25:

• disability support pension paid under Part 2.3 of Social Security Act 1991
• youth disability supplement if your spouse received a disability support pension
• 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.

Don’t 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 your spouse's shows in their 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 2024–25:

• 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.

Don’t 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 2024–25. Target foreign income is any income, periodic payments or benefits by way of gifts or allowances that:

• were from sources outside Australia
• weren't included in your spouse's taxable income
• weren't fringe benefits.

Your spouse's target foreign income includes any foreign income that isn't taxable in Australia. You must include any exempt foreign employment income your spouse shows as Exempt foreign employment income (in the Foreign income, assets and entities section) in their tax return.

You must convert all foreign income 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 your spouse shows in their tax return at:

• Net financial investment loss (in the Income tests section)
• 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 must provide to another person to maintain their natural or adopted child.

Don’t include payments or benefits made or provided to you by your spouse unless you live apart on a permanent or indefinite basis.

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 2025 tax refund to repay it?

If you don’t consent to use part, or all, of your 2025 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 assistance claimant on 30 June 2025 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 doesn't 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 2025.
• You expect to receive a tax refund for 2025.
• 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 2024–25 and is your combined income for Medicare levy surcharge purposes over $194,000 (plus $1,500 for each dependent child after the first)?

If your spouse didn't receive a lump sum payment in arrears during 2024–25, answer No.

Answer No if:

• your spouse did receive a lump sum payment in arrears during 2024–25, and
• your combined income for Medicare levy surcharge purposes isn't over $194,000 (plus $1,500 for each dependent child after the first).

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