Things you need to know
Your spouse includes another person who:
- you're in a relationship with that was registered under a prescribed state or territory law
- although not legally married to you, lives with you on a genuine domestic basis in a relationship as a couple.
If you don't have a spouse during 2024–25, go to Checklist – tax return 2025.
What you need to answer this question
If your spouse's income for any of the labels below is zero, you must write 0 (zero) at that question.
You'll need details of your spouse's income, you can get these from:
- your spouse
- your spouse’s Tax return for individuals 2025 and Supplementary tax return for individuals 2025, if your spouse completes them
- your spouse's income statement or PAYG payment summary – individual non-business
- the relevant distribution statements, if any, for trust income and family trust distribution tax.
If your spouse:
- has child support obligations, you need the details of the amount of child support they pay (your spouse can get this information from Services Australia)
- receives foreign income, you need the details of the amount of foreign income they receive
- has financial investment losses, you need the net financial investment loss amount
- has rental property losses, you need the net rental property loss amount
- claims a deduction for personal superannuation contributions, you need the details of the claim.
Including your spouse's income is important as we use it to work out whether:
- you're entitled to
- a rebate for your private health insurance
- the seniors and pensioners tax offset
- a Medicare levy reduction
- you must pay the Medicare levy surcharge.
Request the information you require at this question from your spouse, whether they need to lodge a tax return or not. If you can't find out any of the amounts you require, you can make a reasonable estimate.
We won't penalise you for an incorrect estimate if you act reasonably and in good faith.
If you had more than one spouse during 2024–25, complete this section with the details for your last spouse in 2024–25.
Completing your tax return
To complete this question, follow the steps.
Step 1
Print your spouse's name (family, first and other given names) in the boxes at Your spouse's name in your tax return.
Write your spouse's date of birth at label K.
Print X in the relevant box for your spouse's gender (male, female or indeterminate). Indeterminate includes non-binary. Your spouse's gender is important for assisting us to correctly identify your spouse.
Step 2
If you have a spouse for the full income year, 1 July 2024 to 30 June 2025, print X in the Yes box at label L.
If you don't have a spouse for the full income year, print X in the No box at label L and write the dates you have a spouse in 2024–25 at labels M and N.
If your spouse dies during 2024–25 and you don't have another spouse on or before 30 June 2025, print X in the Yes box to the right of Did your spouse die during the year? We use this information to calculate your Medicare levy surcharge.
Step 3
You must complete labels O to E relating to your spouse's income in your tax return. If you're unable to get the information about your spouse's income, provide a reasonable estimate.
At label O, write your spouse's 2024–25 taxable income (excluding any assessable first home super saver released amount). You'll usually find this amount on your spouse's tax return or notice of assessment. If this amount is zero or a loss, write 0 (zero).
At label T, write any amount of net income of a trust that the trustee was liable to pay tax on because your spouse was under a legal disability – for example, they were a person who was:
- bankrupt
- declared legally incapable because of a mental condition
- under 18 years old on 30 June 2025.
Don't include at label T any amount you already report in your spouse's taxable income – for example, at label O. If this amount is zero, write 0. Check the trust distribution statements.
At label U, write the amount your spouse shows at question A5 – label X in their supplementary tax return.
If this amount is zero, write 0. Check the trust distribution statements.
At label R, write the amount your spouse shows at question IT1 – label N in their tax return. If this amount is zero, write 0.
At label S, write the amount your spouse shows at question IT1 – label W in their tax return. If this amount is zero, write 0.
At label P, write the amount your spouse shows at question 6 Australian Government pensions and allowances in their tax return that they receive in 2024–25 (not including exempt pension income). If this amount is zero, write 0.
At label Q, write the amount of any of the following exempt pension income that your spouse receives in 2024–25:
- disability support pension paid under Part 2.3 of Social Security Act 1991
- youth disability supplement if your spouse receives a disability support pension
- carer payment paid under Part 2.5 of Social Security Act 1991
- invalidity service pension paid under Division 4 of Part III of the Veterans' Entitlements Act 1986
- partner service pension paid under Division 5 of Part III of the Veterans' Entitlements Act 1986.
Make sure you include only your spouse's exempt pension income. If this amount is zero, write 0.
Don't include at label Q any of the exempt payments from label B.
At label A, write your spouse's reportable super contributions. Reportable super contributions are the sum of reportable employer super contributions and deductible personal super contributions. Add the total of the amounts your spouse shows at:
- question IT2 – label T in their tax return
- question D12 – label H in their supplementary tax return.
If this amount is zero, write 0.
At label B, write the amount of the following tax-free government pensions your spouse receives for 2024–25 (don't include these at label Q):
- a special rate disability pension under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004
- a payment of compensation under section 68, 71 or 75 of the Military Rehabilitation and Compensation Act 2004
- a payment of the weekly amount mentioned in paragraph 234(1)(b) of the Military Rehabilitation and Compensation Act 2004
- a pension for defence, peacekeeping or war-caused death or incapacity or any other pension granted under Part II or Part IV of the Veterans' Entitlements Act 1986
- income support supplement paid under Part IIIA of the Veterans' Entitlements Act 1986.
If this amount is zero, write 0.
At label C, write the target foreign income your spouse receives during 2024–25. Target foreign income is any income, periodic payments or benefits by way of gifts or allowances that:
- are from sources outside Australia
- aren't in your spouse's taxable income
- aren't fringe benefits.
Your spouse's target foreign income includes any foreign income that isn't taxable in Australia. You must include any exempt foreign employment income your spouse shows at question 20 – label N in their supplementary tax return. You must convert all foreign income to Australian dollars before you complete label C. If your spouse's target foreign income amount is zero, write 0.
At label D, write your spouse's total net investment loss. Your spouse's total net investment loss is the sum of any net financial investment loss and any net rental property loss. Add the amounts your spouse shows at questions IT5 and IT6 in their tax return and write the total at label D. If your spouse's total net investment loss is zero, write 0.
At label E, write the total amount of child support your spouse provides to another person, that is, the total amount of any payments or benefits that your spouse must provide to another person to maintain their natural or adopted child. Don't include payments or benefits you make or that your spouse provides you unless you live apart on a permanent or indefinite basis. If the total amount of child support your spouse provides to another person is zero, write 0.
Step 4
If you don't consent to use part, or all, of your 2025 tax refund to repay any Family Assistance debt of your spouse, print X in the No box. You have finished this question.
If you do consent, answer yes to this question only if all of the following apply to you:
- You're the spouse of a family tax benefit (FTB) claimant or the spouse of a child care assistance claimant on 30 June 2025 and your income is taken into account in their claim.
- Your spouse has given you authority to quote their customer reference number (CRN) in your tax return (if your spouse doesn't know their CRN, they can contact Services Australia).
- Your spouse has a Family Assistance debt due to Services Australia or expects to have a Family Assistance debt for 2025.
- You expect to receive a tax refund for 2025.
- You consent to use part, or all, of your refund to repay your spouse's Family Assistance debt.
If you consent, print X in the Yes box. You must complete your spouse's CRN at label Z, and sign and date the consent.
Step 5
Complete the Taxpayer’s declaration in your tax return.
Where to go next
- Go to Checklist – tax return 2025.
- Return to main menu Individual tax return instructions 2025.
- Go back to question IT8 Number of dependent children 2025.