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IT3 - Tax-free government pensions or benefits for the purposes of the income tests 2012

Complete question IT3 to include certain tax-free government pensions or benefits you received.

Last updated 31 May 2012

Question IT3 image from Tax return for individuals form

This question is about certain tax-free government pensions or benefits that you received in 2011-12. See Special circumstances and glossary for a list of the relevant tax-free government pensions and benefits.

If you have read Special circumstances and glossary and you are still unsure whether your pension or benefit is tax-free, phone 13 28 61, or contact the agency that paid you.

Do not include at this item:

  • Australian Government allowances and payments that you have included at item 5
  • Australian Government pensions and allowances that you have included at item 6
  • Australian annuities and superannuation income streams that you have included at item 7.

Did you receive a tax-free government pension or benefit that is listed in the Special circumstances and glossary section?

NO

 

YES

Read on.

Answering this question

Income tax is not paid on certain tax-free government pensions or benefits, however, those pensions or benefits are taken into account when working out your adjusted taxable income. Your adjusted taxable income is an income test we use to work out your eligibility for certain tax offsets and the amount of those offsets.

Completing your tax return

Step 1

Add up the amount of tax-free pensions or benefits you received during 2011-12.

Step 2

Write the total at U item IT3. Go to question IT4 - Target foreign income.

Where to go next

 

QC25720