Adjustment questions A1-A4 – Individual tax return 2025

Instructions to help you to complete adjustment questions A1 to A4 in your paper individual tax return.

Published 26 May 2025

A1 Under 18 2025

Complete question A1 if you were under 18 years old on 30 June 2025.

A2 Part-year tax-free threshold 2025

Complete question A2 if you were not an Australian resident for the whole income year.

A3 Government super contributions 2025

Complete question A3 if you make eligible personal super contributions, excluding amounts you deduct at question D12.

A4 Working holiday maker net income 2025

Complete question A4 if you're in Australia on a subclass 417 or 462 visa and earn income.

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