This question is about reportable fringe benefits amounts that you received. Do not show any benefit less than $3,773.
Did you receive any reportable fringe benefits amounts of $3,773 or more?
No |
Write 0 at both N and W item IT1, then go to question IT2 Reportable employer superannuation contributions 2019, or return to main menu Individual tax return instructions 2019. |
Yes |
Read on. |
Neither the amount at W item IT1, nor the amount at S in Spouse details, are adjusted down by:
- the income tests for net medical expenses tax offset
- the dependant (invalid and invalid carer) tax offset
- the zone and overseas forces tax offset
- the seniors and pensioners tax offset
- the low income superannuation tax offset.
Answering this question
You will need each income statement, PAYG payment summary – individual non-business and PAYG payment summary – foreign employment you received that shows reportable fringe benefits amounts.
See also:
Completing your tax return
If a reportable fringe benefits amount shown on your payment summary or income statement is less than $3,773, do not include it in step 1 or step 2. Check with your employer that the amount is correct.
Step 1
Add up all the reportable fringe benefits amounts shown on your:
- payment summaries with Yes selected at Is the employer exempt from FBT under section 57A of the FBTAA 1986?
- income statements at Reportable fringe benefits – exempt amount.
- Write the total at N item IT1. If your total is 0, write 0 at N.
Step 2
Add up all the reportable fringe benefits amounts shown on your:
- payment summaries with No selected at Is the employer exempt from FBT under section 57A of the FBTAA 1986?
- income statements at Reportable fringe benefits – non-exempt amount.
- Write the total at W item IT1. If your total is 0, write 0 at W.
Where to go next
- Go to question IT2 Reportable employer superannuation contributions 2019.
- Return to main menu Individual tax return instructions 2019.
- Go back to Income tests 2019.