Before you start
You must complete worksheet 6, it shows the amounts you need to enter at question A3 – labels F, G and H in your individual tax return 2024.
Completing question A3 – label G ensures our super co-contribution and low income super tax offset systems correctly calculate your employment income or income earned from carrying on a business.
Step 1: Transfer amount from worksheets 1 to 5
- Check you have transferred all the relevant amounts from worksheets 1 to 5 to worksheet 6.
- Add up all the amounts in column (a) at cells (a), (b), (e), (h) and (l) – enter the total at cell (x).
- Add up all the amounts in column (b) at cells (c), (f), (i), (k) and (m) – enter the total at cell (p).
- Subtract the amount at column (b), cell (p) from the amount at cell (q) – enter the total at cell (y).
- Add up all the amounts in column (c) at cells (d), (g), (j) and (n) – enter the total at cell (z).
Step 2: Transfer amounts to your individual tax return
Transfer the amount at cell:
- (x) to question A3 – label F in your tax return 2024 and if 0 write C in the code box
- (y) to question A3 – label G in your tax return 2024; if this amount is negative write L in the loss box
- (z) to question A3 – label H in your tax return 2024.
Calculation element | (a) Amount to include in total income | (b) Amount to include in eligible income | (c) Amount to include in business deductions |
|---|---|---|---|
Solely earned income that is not from employment or business | (a) $ | n/a | n/a |
Solely earned employment or business income | (b) $ | (c) $ | (d) $ |
Joint income group 1 | (e) $ | (f) $ | (g) $ |
Joint income group 2 | (e) $ | (f) $ | (g) $ |
Joint income group 3 | (e) $ | (f) $ | (g) $ |
Partnership 1 | (h) $ | (i) $ | (j) $ |
Partnership 2 | (h) $ | (i) $ | (j) $ |
Partnership 3 | (h) $ | (i) $ | (j) $ |
Additional eligible income from worksheet 5 | n/a | (k) $ | n/a |
Adjustments from worksheet 5 | (l) $ | (m) $ | (n) $ |
Total each column | (x) $ | (p) $ | (z) $ |
Ineligible income from worksheet 5 | n/a | (q) $ | n/a |
Subtract cell (q) from (p). | n/a | (y) $ | n/a |
Return to: Instructions to complete the government super contributions worksheets