Things you need to know
You need to complete supplementary tax return if you have any of the following types of deductions:
- Deductible amount of the undeducted purchase price of a foreign pension or annuity.
- Personal superannuation contributions.
- Certain capital expenditure that directly connects with a project.
- Forestry managed investment scheme deductions.
- Election expenses for local, territory, state or federal candidates.
- Certain deductible capital expenditure you haven't claimed in full before ceasing a primary production business.
- Non-capital losses you incur on the disposal or redemption of a traditional security.
- Insurance premiums paid for income protection, sickness and accident cover.
- Deductible foreign exchange losses.
- Debt deductions you haven't claimed elsewhere that you incur in earning assessable income or in earning certain foreign non-assessable non-exempt income.
- Amounts deductible for certain business-related capital expenditure under section 40-880 of the Income Tax Assessment Act 1997, either
- over 5 income years (sometimes known as the ‘blackhole’ expenditure rule)
- immediately as start-up expenses relating to the structure or operation of a business that is proposed to be carried on.
- Small business pool deductions for depreciating assets that you allocate to a pool under the simplified depreciation rules, and you no longer carry on any business.
- A deduction for the net personal services income loss of a personal services entity that relates to your personal services income.
If you don't have any of these deductions, go to Total deductions 2025.
What you need to answer this question
You can get a copy of the Tax return for individuals (supplementary section) 2025. You may also need to read Supplementary tax return instructions 2025.
Completing your tax return
After completing all details that are relevant to your circumstances in the Tax return for individuals (supplementary section) 2025, transfer the Total supplement deductions amount to the Deductions section – label D in your Tax return for individuals 2025.
Where to go next
- Go to Total deductions 2025.
- Return to main menu Individual tax return instructions 2025.
- Go back to question D10 Cost of managing tax affairs 2025.