ato logo
Search Suggestion:

Income in the supplementary tax return 2023

Instructions for completing income questions in the supplementary section of the tax return.

Last updated 24 May 2023

Things you need to know

You need to complete the Tax return for individuals (supplementary section) 2023 if you had any of the following types of income or losses.

Types of income

  • Partnership and trust distributions
  • Personal services income (other than salary and wage income) – including these three 'specified payments' specified by regulation
    • income as a performing artist in a promotional activity
    • payment for tutorial services provided for the Indigenous Student Success Programme (formerly known as the Indigenous Tutorial Assistance Scheme) of the Department of the Prime Minister and Cabinet
    • payment for translation and interpretation services for the Translating and Interpreting Service (TIS National) of the Department of Home Affairs.
  • Income from a business, including one where you were self-employed
  • Income under a pay as you go (PAYG) voluntary agreement
  • Income from which an amount was withheld because you did not quote your Australian business number
  • Income you received as an independent contractor under a labour hire arrangement
  • Income you earned as a non-employee taxi driver, for example, a driver operating under a standard bailment agreement with an owner-operator
  • Income from which an amount was withheld due to the operation of foreign resident withholding
  • Income you deposited into a farm management account
  • Income you withdrew from a farm management account
  • A capital gain, for example, on disposal of a capital gains tax (CGT) asset
  • A distribution from a foreign entity
  • Income attributed to you from a controlled foreign company or a transferor trust (foreign income)
  • Income shown on a foreign employment payment summary
  • Any other foreign employment income
  • Income from a foreign source, including
    • foreign pensions and foreign dividends, for example, New Zealand dividends with Australian franking credits
    • foreign assets (including an interest in a foreign life policy or foreign company or trust, or shares)
    • the transfer, direct or indirect, of property (including money) or services to a non-resident trust estate.
  • Rent
  • Bonuses from life insurance companies and friendly societies
  • Forestry managed investment scheme income
  • Gains from financial arrangements calculated under the taxation of financial arrangements (TOFA) rules
  • Other income not shown at questions 1 to 12

'Other income' includes:

  • amounts released by one or more of your superannuation funds greater than the excess contributions tax liability stated on the release authority (the release authority is sent to you with the notice of assessment for excess contributions tax)
  • an assessable First home super saver (FHSS) released amount
  • lump sum payments in arrears (except those relating to superannuation, you show these at question 7)
  • income you earned from the sharing economy or other marketplace – except income you earned as an employee or from carrying on a business
  • jury attendance fees
  • foreign exchange gains
  • royalties
  • bonus amounts distributed from friendly society income bonds
  • taxable scholarships, bursaries, grants and other educational awards
  • benefits and prizes from investment-related lotteries and some game-show winnings
  • income from your activities as a special professional, such as author of a literary, dramatic, musical or artistic work; an inventor; a performing artist; a production associate or an active sportsperson
  • reimbursements of tax-related expenses or election expenses which you have claimed as a deduction
  • assessable balancing adjustments from the disposal, loss or destruction of any depreciating asset, including your car, for which you have claimed a deduction for decline in value
  • payments from sickness and accident insurance policies other than those shown on your payment summary
  • gains from the disposal or redemption of traditional securities
  • allowances or payments you received as a member of a local government council that you have not already shown at question 1 or 2
  • other taxable allowances or payments you received from Services Australia that are not shown at question 5 or 6
  • work-in-progress amounts you received and have not shown at question 15.

Types of losses

  • A business loss (including one when you were self-employed)
  • A deferred non-commercial business loss
  • A capital loss, for example, on disposal of a CGT asset
  • Non-capital loss from the disposal or redemption of traditional securities

Did you have any of these types of income or losses?


Go to Total income or loss 2023, or return to main menu Individual tax return instructions 2023.


Read on.

What you need to answer this question

You can get a copy of the return form Tax return for individuals (supplementary section) 2023. You may also need to read Supplementary tax return instructions 2023.

If you were a partner in a partnership that made a loss, had business or personal services income, or deferred non-commercial losses, you should lodge your tax return using myTax or a registered tax agent.

If you are unable to use myTax or a registered tax agent, contact us and we will mail you a paper tax return and Business and Professional items schedule.

Completing your tax return

After completing all details that are relevant to your circumstances on the Tax return for individuals (supplementary section) 2023, transfer the Total supplement income or loss amount on page 15 to question I on page 3 of your Tax return for individuals 2023. If it is a loss, print L in the Loss box beside it.

Where to go next