Part A
Are you entitled to a Conservation tillage refundable tax offset for an eligible no-till seeder (eligible seeder)?
If you are a qualifying primary producer or an individual partner in a qualifying primary production partnership, you may be entitled to a refundable tax offset of 15% of the cost of an eligible seeder. If you are a partner in a partnership your offset claim will be made in accordance with your share of the partnership. For more information on this offset see Conservation tillage refundable tax offset.
No |
Go to Part B. |
|---|---|
Yes |
Read on. |
- Work out the cost of the eligible seeder. This will include optional equipment that forms part of the eligible seeder and was installed when it was first used.
- The maximum offset will be 15% of the amount from step 1.
- If you are a partner, your amount from step 2 will be in proportion to your share of the partnership.
Part B
Are you the principal beneficiary of a Special disability trust entitled to a tax offset for tax paid by the trustee?
If the trustee of the Special disability trust has lodged a tax return and paid tax on the net income of the trust, you are entitled to claim the amount of the tax paid by the trustee as a refundable tax offset. For more information on this offset see our factsheet Special disability trusts - tax return lodgment instructions.
No |
|
|---|---|
Yes |
Include the amount of the tax paid by the trustee as a Special disability trust offset. |
Completing this item
- Add up all your refundable tax offset amounts for this item. Write the total at P item T11. Do not show cents.
- Complete the CODE box at the right of P item T11 as follows:
- If you are only claiming a Conservation tillage refundable tax offset under Part A, print C in the CODE box.
- If you are only claiming an offset as a beneficiary of a Special disability trust under Part B, print S in the CODE box.
- If you are claiming for both types of offset under Part A and B print M in the CODE box.
Where to go next
- Go to Total supplement tax offsets .
- Return to main menu Individual tax return instructions.
- Go back to question T10 Other non-refundable tax offsets.