Why we use income tests
You must complete all questions in this section of your tax return. Where the amount is zero, write 0 (zero).
We use income tests to work out whether you:
- can claim certain tax offsets and the amount you're entitled to receive
- can receive some government benefits or concessions
- are entitled to a rebate for your private health insurance
- must pay tax
- must pay Medicare levy surcharge
- have a study and training support loan repayment liability for financial assistance you receive from
- Higher Education Loan Program
- VET Student Loan
- Student Financial Supplement Scheme
- Student Start-up Loan
- ABSTUDY Student Start-up Loan
- Australian Apprenticeship Support Loan.
We may also pass this information to other government agencies, such as Services Australia, to ensure you're receiving your correct entitlement to government benefits. We also use income tests to correctly determine any child support payments.
Where to go next
- Go to question IT1 Total reportable fringe benefits amounts 2025.
- Return to main menu Individual tax return instructions 2025.
- Go back to question A4 Working holiday maker net income 2025.