Lump sum payment in arrears tax offset – supporting information

How to lodge

To lodge an objection about a lump sum payment in arrears tax offset:

• complete and submit the relevant form
  • Objection form – for taxpayers
  • Objection form – for tax professionals
• provide the supporting information listed below.

Supporting information

Providing this information up front will reduce delays.

If you've previously given us any of the information listed below, you don't need to resend it.

The information we need for an objection about a lump sum payment in arrears tax offset includes:

• a breakdown of the amounts attributable to each year
• if you have a deductible amount of an undeducted purchase price (UPP), provide this amount. If you don't know your deductible amount, you can apply for a private ruling
• advise whether your pension is eligible for the superannuation pension or annuity tax offset. If yes, the applicable portion eligible for the tax offset
• where an income tax return hasn't been lodged for the two most recent years to which the payment relates, provide details of the taxable income you would have included if a tax return had been lodged.