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Section D: Income tax calculation statement

Last updated 12 February 2019

This statement works out the tax liability where there is taxable income.

We use the information which you provide in this section to calculate the 2013-14 Commissioner’s instalment rate under the PAYG income instalment system. You must complete all applicable items as accurately as possible to ensure that the rate calculated results in a reliable estimate of tax payable for the 2013-14 income year.

To work through the Calculation statement on the tax return, begin with the right-hand column. Three of the labels in the right-hand column (C Non-refundable non-carry forward tax offsets, E Refundable tax offsets and H Eligible credits) require certain labels in the left-hand column to be completed so that the total can be inserted at the appropriate label.

Labels A, T1, B and S must be completed.