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Special circumstances and glossary 2012

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

Last updated 31 May 2012

Special circumstances


Non-resident withholding tax


Gross interest

If you were a non-resident include at item 10 any interest that you received in 2011-12 while you were a resident of Australia.

Do not include at item 10 any interest paid or credited to you when you were a non-resident if withholding tax was deducted.

If withholding tax was not deducted, on a separate piece of paper:

  • print SCHEDULE OF ADDITIONAL INFORMATION - ITEM 10
  • print your name, address and tax file number
  • provide details of amounts of interest you received while you were a non-resident if withholding tax was not deducted.

Attach your schedule to page 3 of your tax return. Print X in the YES box at Taxpayer's declaration question 2a on page 12 of your tax return.

We will advise you of the amount of withholding tax you have to pay on this interest.

Payment you received due to termination of your employment overseas.

Check that you are entitled to claim the credits.

A leased luxury car is a leased car that at the time the lease began cost more than the 'luxury car limit' that applied in the relevant income year.

Evidence you need to keep to claim overnight travel expenses.

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

If you are completing item T4 and your payment summary does not show the tax offset amount, follow the steps below to complete the item.

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