You need to use Individual tax return instructions supplement 2019 if you had any of the following types of deductions:
- the deductible amount of the undeducted purchase price of a foreign pension or annuity
- personal superannuation contributions
- certain capital expenditure directly connected with a project
- forestry managed investment scheme deductions
- election expenses for local, territory, state or federal candidates
- certain deductible capital expenditure you had not claimed in full before ceasing a primary production business
- non-capital losses incurred on the disposal or redemption of a traditional security
- insurance premiums paid for income protection, sickness and accident cover
- deductible foreign exchange losses
- interest you incurred on money borrowed to invest under the infrastructure borrowings scheme if you intend to claim a tax offset at T10 Other non-refundable tax offsets
- debt deductions you have not claimed elsewhere that you incurred in earning assessable income or in earning certain foreign non-assessable non-exempt income
- amounts deductible for certain business-related capital expenditure under section 40-880 of the Income Tax Assessment Act 1997
- over five income years (sometimes known as the ‘blackhole’ expenditure rule), or
- immediately as start-up expenses relating to the structure or operation of a business that is proposed to be carried on.
- small business pool deductions for depreciating assets that you allocated to a pool under the simplified depreciation rules, and you no longer carry on any business
- a deduction for the net personal services income loss of a personal services entity that related to your personal services income.
Did you have any of the above deductions?
No |
Go to Total deductions 2019, or return to main menu Individual tax return instructions 2019. |
Yes |
Read on. |
Completing your tax return
Step 1
Complete the details at the top of page 13 on your Tax return for individuals (supplementary section) 2019. Use the Individual tax return instructions supplement 2019 to complete the Deductions section on page 15 of your tax return (supplementary section).
Step 2
Transfer the amount you wrote at Total supplement deductions on page 15 of your tax return (supplementary section) to D on page 4 of your tax return.
Where to go next
- Go to Total deductions 2019.
- Return to main menu Individual tax return instructions 2019.
- Go back to question D10 Cost of managing tax affairs 2019.