A3 Government super contributions 2016

Super co-contribution

Did all of the following apply to you?

• You made an eligible personal super contribution (not including amounts which you are claiming as a deduction) to a complying super fund or retirement savings account
• you were under 71 years old on 30 June 2016
• your taxable income for 2015-16 was less than $50,454, and
• at least some of your income was from employment or business (including from a partnership).

You can go to Super co-contribution to find out about eligible personal super contributions.

No	You are not eligible for a super co-contribution. Go to Low income super contribution.
Yes	Go to Answering this question.

Low income super contribution

Did all of the following apply to you?

• Your adjusted taxable income (ATI) was less than or equal to $37,000. Read Adjusted taxable income for you and your dependents 2016 to find out how to work out your ATI.
• Concessional contributions were made to your complying super fund which include
  • a deduction for personal super at D12
  • contributions by your employer to your super fund, including contributions under a salary sacrifice agreement, or
  • other concessional contributions to your super fund.
   
• Your employment and business income (including business income from a partnership) makes up 10% or more of your total income. Total income is the sum of
  • your assessable income (that is, your gross income before taking away allowable deductions)
  • your total reportable fringe benefits
  • your reportable employer super contributions.
   

No	You are not eligible for a low income super contribution. Go to Income tests 2016.
Yes	Read on.

Did you receive income from a partnership, which you show at item 13 of your tax return (supplementary section)?

No	You may be eligible for a low income super contribution. We will work out the amount for you. Go to Income tests 2016.
Yes	Read on.

Answering this question

Did you show amounts at any of the following items on the supplementary section of your tax return:

• any amount at items 14, 15 or 16, or
• a loss at N or O item 13?

Yes	You must lodge your tax return using myTax or a registered tax agent.
No	Read on.

Did you have income from any of the following which you show on the supplementary section of your tax return?

• Deposits or repayments from the farm management deposits scheme at item 17
• Forestry managed investment scheme income at item 23 or deductions at item D14
• Other income at item 24

Yes	You must use the Government super contributions workbook 2016 (NAT 73495) to answer this question.
No	Read on.

Completing your tax return

Joint income group

You were in a ‘joint income group’ if you owned income-producing assets with another person or persons. For example:

• you were in one joint income group if you and your parents had a joint bank account, and
• you were in another joint income group if you and your spouse co-owned rental properties.

Income from investment, partnership and other sources

Do any of the following apply to you?

• You showed income from a partnership at item 13 on your tax return (supplementary section).
• You were in a joint income group and you have deductions for the following joint income
  • interest you show at item 10
  • dividends you show at item 11
  • distributions from trusts you show at L, U or C item 13 on your tax return (supplementary section)
  • foreign entities income you show at K or B item 19 (supplementary section)
  • foreign source income you show at E or F item 20 on your tax return (supplementary section)
  • rental income you show at P item 21 on your tax return (supplementary section)
  • bonuses from life insurance companies and friendly societies you show at W item 22 (supplementary section).
   

No	Go to Income from employment or business.
Yes	Read on.

Step 1

Complete worksheet 1.

Worksheet 1

Interest and dividend income

Amount from L item 10 on page 3 of your tax return	$	(a)
Amount from S item 11 on page 3 of your tax return	$	(b)
Amount from T item 11 on page 3 of your tax return	$	(c)
Amount from U item 11 on page 3 of your tax return	$	(d)

Trust distributions (supplementary section)

Amount from L item 13 on page 13 of your tax return (supplementary section)	$	(e)
Amount from U item 13 on page 13 of your tax return (supplementary section)	$	(f)
Amount from C item 13 on page 13 of your tax return (supplementary section)	$	(g)

Foreign entities (supplementary section)

Amount from K item 19 on page 14 of your tax return (supplementary section)	$	(h)
Amount from B item 19 on page 14 of your tax return (supplementary section)	$	(j)

Foreign source income

Amount from E item 20 on page 14 of your tax return (supplementary section)	$	(k)
Amount from F item 20 on page 14 of your tax return (supplementary section)	$	(l)

Rental income

Amount from P item 21 on page 15 of your tax return (supplementary section)	$	(m)

Bonuses (supplementary section)

Amount from W item 22 on page 15 of your tax return (supplementary section)	$	(n)
Add all amounts above, from (a) to (n).	$	(p)

Transfer the amount at (p) to (u) in Worksheet 3, then go to Step 2.

Step 2

Were you in a joint income group?

No	Go to Step 3 and write 0 at (v) in Worksheet 3.
Yes	Complete Worksheet 2 and read Example 1 on the next page to help you. Complete both Worksheets 2 and 3 to work out what to write at F item A3.

Worksheet 2

For every joint income group you were involved in, write:

• your share of income in column (q)
• your share of deductions in column (r)
• the lesser amount from columns (q) and (r) in column (s).

If you showed partnership distributions at item 13, do not include them in Worksheet 2.

Step 3

Complete Worksheet 3 to work out what to write at F item A3.

At (x) show the total of all distributions of income from partnerships that you took into account in calculating the total amount shown at N or O item 13 on page 13 of your tax return (supplementary section). Do not include your share of any partnership loss you took into account at N or O item 13.

Worksheet 3

Amount from (p) in Worksheet 1	$	(u)
Amount from (t) in Worksheet 2	$	(v)
Take (v) away from (u).	$	(w)
Distributions of income (as defined above at Step 3)	$	(x)
Add (w) and (x).	$	(y)

Transfer the amount at (y) to F item A3 on page 7 of your tax return. If (y) is 0, print C in the CODE box at F.

Income from employment or business

Our systems automatically treat some amounts you earned in 2015-16 as employment income or business income. If the total of these amounts is not the same as your actual 2015-16 employment income or business income (for example, because you show an employer lump sum payment you received for employment that finished in 2015-16), then you need to make an adjustment by writing an amount at G.

In answering this question, income from employment includes income you earn as a company director or under a contract wholly or principally for your labour. For more information about employment income read the Government super contributions workbook 2016 (NAT 73495).

The parental leave pay and the Dad and Partner Pay that you received during 2015-16 is income from employment unless your employment ceased and you continued to receive the parental leave pay or the Dad and Partner Pay. If this applies to you, include at (cc) only the amount of the parental leave pay or the Dad and Partner Pay that you received after your employment ceased.

Step 4

Do you show any 2015-16 employment income or business income on your tax return other than at any of the following items?

• 1, 2, 3, 4 (other than death benefits), B at item 12, IT1 or IT2 of your tax return
• P1 or P8 in your Business and professional items schedule for individuals 2016.

This may include foreign employment income you show at T and U item 20.

Yes	Write the total of these amounts at (z) in Worksheet 4 then go to Step 5.
No	Read on.

Step 5

Did you receive a share of income from a partnership carrying on a business in which you were a partner? (Ignore any partnership losses distributed to you.)

Include at (aa) in Worksheet 4 your share of distributions of business income from all partnerships in which you are a partner. Do not include any partnership losses you took into account at N or O item 13.

Do not include at (aa) any distributions from trusts, including those that carry on a business.

Yes	Write the total of these amounts at (aa) in worksheet 4 then go to Step 6.
No	Read below.

Step 6

Did you have income that is not from your employment in 2015-16 or from a business you carried on, which you show at any of the following items?

• 1, 2, 3, 4 (other than death benefits), B at item 12, IT1 or IT2 of your tax return
• P1 or P8 in your Business and professional items schedule for individuals 2016.

This income may include:

• parental leave pay or Dad and Partner Pay you received in 2015-16 after your employment ceased
• employment or business income that relates to an earlier income year such as back payments of salary, wages or unused leave paid as a lump sum.

Yes	Write the total of these amounts at (cc) in Worksheet 4, then go to Step 7.
No	Read on.

Step 7

Complete Worksheet 4.

Worksheet 4

Amount you worked out at Step 4	$	(z)
Amount you worked out at Step 5		(aa)
Add (z) and (aa).		(bb)
Amount you worked out at Step 6	$	(cc)
Take (cc) away from (bb).	$	(dd)

Transfer the amount at (dd) to G item A3 on page 7 of your tax return. If the amount at (dd) is negative, write L in the Code box at G.

Step 8

Do you have business deductions other than those you included in the deduction items at item P8 in the Business and professional items schedule for individuals 2016?

Examples of deductions that you may include at H are:

• the business portion of a distributed partnership loss included in calculating the amount at N or O at item 13 (as long as the partnership carries on a business)
• deductions at X or Y at item 13 which relate to the business income portion of a partnership distribution
• personal service income deductions at item P1 in the Business and professional items schedule for individuals 2016 which relate to carrying on your business
• deductions you show at D10 for costs involved in managing your business tax affairs as a sole trader or partnership business.

No	Write 0 at H item A3 on page 7 of your tax return and go to question IT1.
Yes	Write the total of these amounts at H item A3 on page 7 of your tax return, then go to Income tests 2016.

Where to go next

• Income tests 2016
• Individual tax return instructions 2016
• A2 Part-year tax-free threshold 2016

Complete this question if you made an eligible personal super contribution (not including amounts which you are claiming as a deduction).