Things you need to know
If you're the principal beneficiary of a special disability trust, you can claim a tax offset for the amount of tax paid by the trustee on your behalf.
Are you the principal beneficiary of a special disability trust?
No – Go to Where to go next.
- Yes – Read on.
If the trustee of the special disability trust has lodged a tax return and paid tax on the net income of the trust, you're entitled to claim the amount of the tax paid by the trustee, as a refundable tax offset.
For more information, see Special disability trusts.
Completing your supplementary tax return
To complete this question, follow the steps.
Step 1
Write the amount of the tax paid by the trustee on your behalf at question T9 – label P. Don't show cents.
Step 2
Complete the Code box at question T9 – label P by printing S in the box.
Where to go next
- Go to Total supplementary tax offsets 2026.
- Return to main menu Individual supplementary tax return instructions 2026.
- Go back to question T8 Early stage investor 2026.