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Income tests 2013

Complete the income tests so we can work out your eligibility for a number of tax offsets and benefits.

Last updated 27 May 2013

IT1-IT8 Income tests

You must complete all questions in this section of your tax return. Where the amount is zero, write 0.

If you prepare your return electronically,

  • IT2 may be pre-filled from information provided by your employer
  • IT5 and IT6 amounts will be calculated for you using other questions on your return.

Check any pre-filled or automatically calculated amounts carefully before you lodge your return.

We use income tests to work out whether you:

  • can claim certain tax offsets and the amount you are entitled to receive
  • can receive some government benefits or concessions
  • are entitled to a rebate for your private health insurance
  • must pay Medicare levy surcharge or have a HELP or SFSS repayment liability
  • must pay tax.

We may also pass this information to other government agencies, such as the Department of Human Services, to ensure you are receiving your correct entitlement to government benefits. It will also be used to correctly determine any child support payments.

If you need more information on any of the income tests, go to and read the Income tests questions, or visit Income tests: an overview