Before you start
You must complete worksheet 5 if you show any of the following amounts:
- income at questions
- 1, 2, 3, 4 (other than death benefits)
- 12 – label B
- IT1 or IT2 that is not attributable to employment in 2024–25 (for example, because you ceased work for that employer before 1 July 2024)
- employment income or business income in your tax return 2025, which you don't show at
- Worksheet 1 or Worksheet 3
- questions 1, 2, 3, 4 (other than death benefits)
- questions 12 – label B
- questions IT1 or IT2
- P1 Personal services income or P8 Business income and expenses in your Business and professional items schedule 2025
- deductions in relation to business income that aren't shown at P8 Business income and expenses in your Business and professional items schedule 2025, and that you don't show in Worksheet 2 or Worksheet 4
- P1 Personal services income (PSI) in your Business and professional items schedule 2025 which isn't related to your employment or the carrying on of a business, or income at P8 that isn't related to you carrying on a business.
If you don't need to complete worksheet 5, continue to Worksheet 6.
Step 1: Work out your additional eligible income
- Calculate the total of any employment income from 2024–25 or business income that you don't show:
- at questions 1, 2, 3, 4 (other than death benefits)
- question 12 – label B
- questions IT1 or IT2
- as income on your Business and professional items schedule for individuals 2025
- on Worksheet 1 or Worksheet 3.
- Write the total at cell (k) on worksheet 5 and at cell (k) on Worksheet 6.
Step 2: Work out your ineligible income
- Calculate the total of any income that was not from employment in 2024–25 or from business (including income from employment that ceased before 1 July 2023), which you show:
- at questions 1, 2, 3, 4 (other than death benefits)
- at question 12 – label B
- at questions IT1 or IT2
- as income in your Business and professional items schedule 2025.
- Write the total at cell (q) on worksheet 5 and at cell (q) on Worksheet 6.
Step 3: Work out your other adjustments
- Calculate any other adjustments that are needed to accurately reflect your total income, eligible income or business deductions.
- Transfer the amounts at cells (k), (q), (l), (m) and (n) from worksheet 5 to cells (k), (q), (l), (m) and (n) on Worksheet 6.
For example, if you have any business deductions other than those you included in the deduction labels at P8 in the Business and professional items schedule 2025, include these at cell (n) on worksheet 5. If they are business deductions in worksheets 2 or 4, these should be added at cell (n) on worksheet 5 and also at cell (n) on Worksheet 6.
An adjustment may also be appropriate, if at an income question, you show an amount that is net of deductible expenses, rather than recording your full assessable income. An adjustment may also be appropriate if you record an expense at a deduction question that is net of assessable income, rather than recording your full deduction.
If this is the case, you need to include these amounts at (l), (m), or (n) on worksheet 5 and Worksheet 6 to adjust question A3 for labels:
- F (to adjust for assessable income)
- G (to adjust for eligible income)
- H (to adjust for business deductions).
Worksheet 5: Working out your adjustments
|
Adjustment income or deductions |
Amount ($) |
|---|---|
|
Additional eligible income |
(k) $ |
|
Ineligible income |
(q) $ |
|
Amount to include in total income |
(l) $ |
|
Amount to include in eligible income |
(m) $ |
|
Amount to include in business deductions |
(n) $ |
Continue to: Worksheet 6: Summary
Return to: Instructions to complete the government super contributions worksheets