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When to use this workbook
Use this workbook only if question A3 Government super contributions in Individual tax return instructions 2018 told you to.
- This workbook will help you complete item A3 on page 7 of your 2018 tax return.
- Do not use any of the worksheets in 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 2018 tax return.
Throughout this workbook when we refer to ‘item X’ we mean the item numbered X on your 2018 tax return. This includes the Tax return for individuals 2018 and may also include the Tax return for individuals (supplementary section) 2018.
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 tax offset
- 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.
How to use this workbook
Worksheets 1, 2, 3, 4 and 5 will help you complete the summary on worksheet 6 that shows what you need to write at F, G and H item A3 on your 2018 tax return.
You must complete at least worksheets 1, 2 and 6.
Foreign source income and foreign entities income
If you deducted expenses when you worked out the net foreign source income at item 20, show:
- the gross foreign income amounts from E and F item 20 in worksheet 1, column (b), row 6
- the expenses amount you deducted for the amounts shown at T, L, D, R and M item 20 in worksheet 2, column (b), row 7.
If part or all of your foreign source income or foreign entities income is from a partnership, and you included other income of that partnership at item 13, show:
- the foreign income from the partnership in worksheet 3, row 3, (not in worksheet 1)
- any related expenses in worksheet 4, row 4 (not in worksheet 2).
Forestry managed investment scheme
If you show amounts for forestry managed investment schemes (FMIS) at item 23 or item D14 of your 2018 tax return you need to establish whether:
- you were an investor in the FMIS
- you were carrying on a business
- your investment was solely or jointly owned.
If we issued a product ruling for the FMIS, it could state whether we consider that you are carrying on a business.
Farm management deposits and repayments
If you show amounts for farm management deposits and repayments at item 17, show:
- the total repayments amount from N+R in worksheet 1, column (b), row 4.
- the total deductible deposits amount from D in worksheet 2, column (b), row 6
For each worksheet, apportion the total amount in column (b) into columns (c) and (d) depending on the original source of that primary production income. If the income came from:
- a trust, show it in column (c)
- you individually, show it in column (d)
- a partnership, show it in column (d).
Other income
If you show an amount at item 24 you need to include it in worksheet 1. Some of that income might be eligible employment or business income.
Read the definitions of business income, eligible income and employment income in the glossary.
Completing the worksheets
Read the definition of joint income group. Work out how many joint income groups you have. If you have more than three, you will need to duplicate the (e) and (f) columns on worksheets 1 and 2 for each extra joint income group.