Things you need to know
You need to complete the Tax return for individuals (supplementary section) 2025 if you're entitled to a tax offset for any of the following:
- tax offset for superannuation contributions you make on behalf of your spouse
- zone tax offset when you live in a remote or isolated area of Australia
- overseas forces tax offset when you serve overseas as a member of the Australian Defence Force or a United Nations armed force
- invalid or invalid carer tax offset for the maintenance of an invalid or an invalid carer who is 16 years old or older
- landcare and water facility tax offset brought forward from an earlier year
- early-stage venture capital limited partnership tax offset
- early-stage investor tax offset
- foreign income tax offset for foreign income tax you pay and claim at question 20
- tax offset for tax paid by the trustee of a special disability trust if you're the principal beneficiary
- tax offset for exploration credits.
If you don't have any of these tax offsets in your supplementary tax return, go to Total tax offsets 2025.
What you need to answer this question
You'll need 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
Complete all details that are relevant to your circumstances in your supplementary tax return.
Transfer the Total supplement tax offsets amount in your supplementary tax return to the Tax offsets section in your tax return – question T.
Where to go next
- Go to question Total tax offsets 2025.
- Return to main menu Individual tax return instructions 2025.
- Go back to question T2 Australian superannuation income stream 2025.