Worksheet 1: Working out your sole and joint income

Worksheet 1 will help you to complete:

• F item A3 by separating joint income from solely earned income
• G item A3 by separating employment or business income from non-employment or business income.

Step 1 Complete column (b) in worksheet 1 by transferring the appropriate amount from your 2019 tax return for the items listed in column (a).

Step 2 For each amount in column (b), write the amounts in columns (c), (d), (e) or (f).

Apportion each amount in column (b) into columns (c), (d), (e) and (f) depending on the source of that income. If the income came from:

• a trust, show it in column (c)
• you individually, show it in column (c) or (d) as appropriate
• a partnership, show it in worksheet 3
• a joint income group, show it in column (e) or (f) as appropriate
• if you have more than one joint income group, duplicate columns (e) and (f) on a separate sheet of paper.

From (b) work out how much of your income is solely earned and jointly earned across these columns.

Worksheet 1: Working out your sole and joint income

Income shown at the following: (a)	Gross amount of income on your tax return (b)	Solely earned income		Income group 1 Jointly earned income
		that is not from employment or business (c)	from employment or business (d)	that is not from employment or business (e)	from business (f)
1. Interest (from L item 10)	$	$	$	$	Does not apply
2. Dividends (from S, T and U item 11)	$	$	$	$	Does not apply
3. Share of net income from trusts (from L, U and C item 13)	$	$	Does not apply	$	Does not apply
4. Farm management repayments (from N and R item 17)	$	$	$	Does not apply	Does not apply
5. Foreign entities (from K and B item 19)	$	$	$	$	Does not apply
6. Gross foreign source income (from E and F item 20)	$	$	$	$	Does not apply
7. Gross rent (from P item 21)	$	$	Does not apply	$	Does not apply
8. Bonuses from life insurance companies and friendly societies (from W item 22)	$	$	Does not apply	$	Does not apply
9. Forestry managed investment scheme income (from A item 23)	$	$	$	$	$
10. Other income (from Y, X and V item 24)	$	$	$	$	$
Total gross income (Add up each column.)	$	na	$	$	$
$	$	(a) worksheet 6	(b) and (c) worksheet 6	(j) worksheet 2	(k) worksheet 2