Things you need to know
You need to complete the Tax return for individuals (supplementary section) 2025 if you had any of the following types of income or losses.
Types of income
- Partnership and trust distributions.
- Personal services income (other than salary and wage income) – including these 3 'specified payments' specified by regulation
- income as a performing artist in a promotional activity
- payment for tutorial services providing for the Indigenous Student Success Programme (formerly the Indigenous Tutorial Assistance Scheme) of the Department of the Prime Minister and Cabinet
- payment for translation and interpretation services for the Translating and Interpreting Service (TIS National) of the Department of Home Affairs.
- Income from a business, including one where you're self-employed.
- Income under a pay as you go (PAYG) voluntary agreement.
- Income where an amount is withheld because you don't quote your Australian business number.
- Income you receive as an independent contractor under a labour-hire arrangement.
- Income you earn as a non-employee taxi driver – for example, a driver operating under a standard bailment agreement with an owner-operator.
- Income where an amount is withheld due to the operation of foreign resident withholding.
- Income you deposit into a farm management account.
- Income you withdraw from a farm management account.
- A capital gain, for example, on disposal of a capital gains tax (CGT) asset.
- A distribution from a foreign entity.
- Income attributed to you from a controlled foreign company or a transferor trust (foreign income).
- Income on a foreign employment payment summary.
- Any other foreign employment income.
- Income from a foreign source, including
- foreign pensions and foreign dividends – for example, New Zealand dividends with Australian franking credits
- foreign assets (including an interest in a foreign life policy or foreign company or trust, or shares)
- the transfer, direct or indirect, of property (including money) or services to a non-resident trust estate.
- Rent.
- Bonuses from life insurance companies and friendly societies.
- Forestry managed investment scheme income.
- Other income you don't show at questions 1 to 12.
Other income
Other income includes:
- amounts released by one or more of your superannuation funds greater than the excess contributions tax liability stated on the release authority (the release authority is sent to you with the notice of assessment for excess contributions tax)
- an assessable first home super saver (FHSS) released amount
- lump sum payments in arrears (except those relating to superannuation, you show these at question 7)
- income you earn from the sharing economy or other marketplace – except income you earn as an employee or from carrying on a business
- jury attendance fees
- foreign exchange gains
- royalties
- bonus amounts distributed from friendly society income bonds
- taxable scholarships, bursaries, grants and other educational awards
- benefits and prizes from investment-related lotteries and some game-show winnings
- income from your activities as a special professional, such as author of a literary, dramatic, musical or artistic work; an inventor; a performing artist; a production associate or an active sportsperson
- reimbursements of tax-related expenses or election expenses, which you claim as a deduction
- assessable balancing adjustments from the disposal, loss or destruction of any depreciating asset, including your car, where you have claimed a deduction for decline in value
- payments from sickness and accident insurance policies other than those on your payment summary
- gains from the disposal or redemption of traditional securities
- gains from financial arrangements that you calculate under the taxation of financial arrangements (TOFA) rules
- allowances or payments you receive as a member of a local government council that you didn't show at question 1 or 2
- other taxable allowances or payments you receive from Services Australia that you don't show at question 5 or 6
- work-in-progress amounts you receive and didn't show at question 15.
Types of losses
- A business loss (including one when you're self-employed).
- A deferred non-commercial business loss.
- A capital loss, for example, on disposal of a CGT asset.
- Non-capital loss from the disposal or redemption of traditional securities.
If you didn't have any of these types of income or losses, go to Total income or loss 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.
If you're a partner in a partnership that made a loss, had business or personal services income, or deferred non-commercial losses, you should lodge your tax return using myTax or a registered tax agent.
If you're unable to use myTax or a registered tax agent, contact us and we'll send you a paper tax return that includes the Business and professional items schedule 2025.
Completing your tax return
After completing all details that are relevant to your circumstances in the supplementary tax return, transfer the Total supplement income or loss amount to the Income section – question I in your Tax return for individuals 2025.
If it is a loss, print L in the Loss box beside it.
Where to go next
- Go to Total income or loss 2025.
- Return to main menu Individual tax return instructions 2025.
- Go back to question 12 Employee share schemes 2025.