Before you start
Worksheet 1 helps you to complete:
- question A3 – label F by separating joint income from solely earned income
- question A3 – label G by separating employment or business income from non-employment or business income.
For the definition of joint income group, see Tax time definitions.
Step 1: Amounts from your individual tax return
Complete column (b) in worksheet 1 by transferring the amounts in your tax return 2025 for the questions listed in column (a).
Step 2: Work out how much of your income is solely earned and jointly earned
For each amount in column (b) work out how much of your income is solely earned and jointly earned across these columns.
Write the amounts in columns (c), (d), (e) or (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.
Step 3: Work out your total gross income
Add up the amounts in each column (b) to (f) and enter the total in row 11.
Step 4: Transfer total gross income totals
- Transfer total gross income totals from
- column (a) to worksheet 6
- column (b) and (c) to worksheet 6
- column (j) and (k) to worksheet 2.
- If you have more than one joint income group, transfer the addition amounts in column (j) and (k) to worksheet 2.
(a) Income shown at the following: | (b) Gross amount of income in your tax return | (c) Solely earned income that is not from employment or business | (d) Solely earned income from employment or business | (e) Income group 1 | (f) Income group 1 |
|---|---|---|---|---|---|
1. Interest (question 10 – label L) | $ | $ | $ | $ | Doesn't apply |
2. Dividends (question 11 – labels S, T and U) | $ | $ | $ | $ | Doesn't apply |
3. Share of net income from trusts (question 13 – labels L, U and C) | $ | $ | Doesn't apply | $ | Doesn't apply |
4. Farm management repayments (question 17 – labels N and R) | $ | $ | $ | Doesn't apply | Doesn't apply |
5. Foreign entities (question 19 – labels K and B) | $ | $ | $ | $ | Doesn't apply |
6. Gross foreign source income (question 20 – labels E and F) | $ | $ | $ | $ | Doesn't apply |
7. Gross rent (question 21 – label P) | $ | $ | Doesn't apply | $ | Doesn't apply |
8. Bonuses from life insurance companies and friendly societies (question 22 – label W) | $ | $ | Doesn't apply | $ | Doesn't apply |
9. Forestry managed investment scheme income (question 23 – label A) | $ | $ | $ | $ | $ |
10. Other income (question 24 – labels Y, X and V) | $ | $ | $ | $ | $ |
11. Total gross income (Add up each column) | $ | $ | $ | $ | $ |
12. Step 4 Transfer totals to: | n/a | (a) | (b) and (c) | (j) | (k) |
Continue to: Worksheet 2: Working out your sole and joint deductions
Return to: Instructions to complete the government super contributions worksheets