Special circumstances and glossary 2011

Special circumstances affecting how your tax is calculated and a glossary of terms used in the tax return instructions.

Last updated 28 June 2011

Special circumstances

This section is a public ruling in accordance with Division 358 of Schedule 1 to the Taxation Administration Act 1953 for individuals who use it reasonably and in good faith to complete their 2011 personal income tax return.

This means that if we state the law incorrectly in this section, or our advice on the application of the law in this section is incorrect and as a result you do not pay enough tax, we will not ask you to pay the extra tax.

Non-resident withholding tax

If you were a non-resident include at item 10 any interest that you received in 2010-11 while you were a resident of Australia.

Foreign employment termination payments

Payment you received due to termination of your employment overseas.

Dividends and franking credits

Check that you are entitled to claim the credits.

Australian superannuation lump sum payments

Tax rates that apply to superannuation lump sum payments

Leased luxury cars

You leased a luxury car and wish to claim a deduction.

Work-related travel expenses

Evidence you need to keep to claim overnight travel expenses.

Rules for certain types of gifts or donations

Following information is about different types of gifts or donations for which you may be able to claim a deduction.

Contributions and gifts to registered political parties and independent candidates and members

Claim a deduction for contributions or gifts to registered political parties.

Australian superannuation income stream tax offset

If you are completing item T4 and your payment summary does not show the tax offset amount

Tax-free government pensions or benefits that are taken into account in the income tests

If you receive any of the government pensions or benefits.

Glossary

Glossary of terms.

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