You need to use Individual tax return instructions supplement 2022 if you were entitled to any of the following tax offsets:
- tax offset for superannuation contributions on behalf of your spouse
- tax offset for living in a remote or isolated area of Australia
- tax offset for serving overseas as a member of the Australian Defence Force or a United Nations armed force
- tax offset for 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
- tax offset for early-stage venture capital limited partnership
- tax offset for early-stage investor
- foreign income tax offset, which you claimed at item 20
- tax offset for tax paid by the trustee of a special disability trust if you were the principal beneficiary
- tax offset for exploration credits.
Were you entitled to any of the above tax offsets?
Answering this question
You can get a copy of the Tax return for individuals (supplementary section) 2022 from our Publication Ordering Service.
Completing your tax return
Complete the details at the top of page 13 on your Tax return for individuals (supplementary section) 2022. Use Individual tax return instructions supplement 2022 to complete the Tax offsets section on page 16 of your tax return (supplementary section).
Transfer the amount you wrote at Total supplement tax offsets on page 16 of your tax return (supplementary section) to T on page 5 of your tax return.Provides a list of types of tax offsets to determine if you need to complete the supplementary section of the tax return.