Special circumstances and glossary 2013

Where interest, dividend withholding tax has not been withheld.

An employment termination payment (foreign ETP) that you received due to termination of your employment overseas.

If you are claiming franking credits at item 11, certain rules apply.

Tax rates that apply to superannuation lump sum payments.

If you leased a luxury car and wish to claim a deduction at item D1 or D2, the following information about luxury cars will help you.

Evidence you need to keep to claim overnight travel expenses.

The following information is about different types of gifts or donations for which you may be able to claim a deduction at item D9.

Superannuation income stream tax offset

If you receive any of the government pensions or benefits listed.

Terms used in the tax return instructions.