When to use this workbook
This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
End of attention
Use this workbook only if question A3 Government super contributions in the Individual tax return instructions 2014 told you to.
- This workbook will help you complete item A3 on page x of your 2014 tax return.
- Do not use any of the worksheets in the Individual tax return instructions to complete A3.
- Use this workbook only and keep it with your tax records.
- Do not lodge this workbook with your 2014 tax return.
Throughout this workbook when we refer to ‘item X’ we mean the item numbered X on your 2014 tax return. This includes the Tax return for individuals 2014 and may also include the Tax return for individuals (supplementary section) 2014.
See the Glossary for the specific meaning of the following terms for the purposes of this workbook:
- adjusted taxable income
- business deductions
- business income
- eligible income
- employment income
- government super contribution
- ineligible income
- joint income
- joint income group
- low income super contribution
- solely earned income
- super co-contribution
- temporary resident
- total income.
Why we need information at A3
We use item A3 to ensure we correctly calculate your entitlement to a Government super contribution. We need to work out your eligible income and assessable income.
For example, we will treat your partnership distributions shown at item 13 as ineligible income unless you tell us otherwise by completing item A3.