Income test questions IT1-IT8 – Individual tax return 2026
Instructions to help you to complete income tests IT1 to IT8 in your paper individual tax return.
Published 30 May 2026
Complete the income tests so we can work out your eligibility for tax offsets and benefits.
Complete question IT1 to include any fringe benefits amounts you received from your employer.
Complete question IT2 to include any reportable employer superannuation contributions you received.
Complete question IT3 to include certain tax-free government pensions or benefits you received.
Complete question IT4 to include target foreign income you received.
Complete question IT5 to include the amount of net loss from any financial investments you owned.
Complete question IT6 to include the amount of net loss from any rental property you owned.
Complete question IT7 to include child support you paid or benefits you provided for the maintenance of your child.
Complete question IT8 to include the number of dependent children you have.
QC106601