Worksheet 1: Working out your sole and joint income

Before you start

Worksheet 1 helps you to complete:

• question A3 – label F by separating joint income from solely earned income
• question A3 – label G by separating employment or business income from non-employment or business income.

See, Tax time definitions for the definition of joint income group.

Step 1: Amounts from your individual tax return

Complete column (b) in worksheet 1 by transferring the amounts in your tax return 2024 for the questions listed in column (a).

Step 2: Work out how much of your income is solely earned and jointly earned

For each amount in column (b) work out how much of your income is solely earned and jointly earned across these columns.

Write the amounts in columns (c), (d), (e) or (f) depending on the source of that income. If the income came from:

• a trust, show it in column (c)
• you individually, show it in column (c) or (d) as appropriate
• a partnership, show it in Worksheet 3
• a joint income group, show it in column (e) or (f) as appropriate.

If you have more than one joint income group, duplicate columns (e) and (f) on a separate sheet of paper.

Step 3: Work out your total gross income

Add up the amounts in each column (b) to (f) and enter the total in row 11.

Step 4: Transfer total gross income totals

• Transfer total gross income totals from
  • column (a) to worksheet 6
  • column (b) and (c) to worksheet 6
  • column (j) and (k) to worksheet 2.
• If you have more than one joint income group, transfer the addition amounts in column (j) and (k) to worksheet 2.

Worksheet 1: Working out your sole and joint income

(a) Income shown at the following:	(b) Gross amount of income in your tax return	(c) Solely earned income that is not from employment or business	(d) Solely earned income from employment or business	(e) Income group 1 Jointly earned income that is not from employment or business	(f) Income group 1 Jointly earned income from business
1. Interest (question 10 – label L)	$	$	$	$	Does not apply
2. Dividends (question 11 – labels S, T and U)	$	$	$	$	Does not apply
3. Share of net income from trusts (question 13 – labels L, U and C)	$	$	Does not apply	$	Does not apply
4. Farm management repayments (question 17 – labels N and R)	$	$	$	Does not apply	Does not apply
5. Foreign entities (question 19 – labels K and B)	$	$	$	$	Does not apply
6. Gross foreign source income (question 20 – labels E and F)	$	$	$	$	Does not apply
7. Gross rent (question 21 – label P)	$	$	Does not apply	$	Does not apply
8. Bonuses from life insurance companies and friendly societies (question 22 – label W)	$	$	Does not apply	$	Does not apply
9. Forestry managed investment scheme income (question 23 – label A)	$	$	$	$	$
10. Other income (question 24 – labels Y, X and V)	$	$	$	$	$
11. Total gross income (Add up each column)	$	$	$	$	$
12. Step 4 Transfer totals to:	n/a	(a) worksheet 6	(b) and (c) worksheet 6	(j) worksheet 2	(k) worksheet 2

Continue to: Worksheet 2: Working out your sole and joint deductions

Return to: Instructions to complete the government super contributions worksheets