Things you need to know
You need to use Individual tax return instructions supplement 2023 if you were entitled to any of the following tax offsets:
- tax offset for superannuation contributions on behalf of your spouse
- tax offset for living in a remote or isolated area of Australia
- tax offset for serving overseas as a member of the Australian Defence Force or a United Nations armed force
- tax offset for maintenance of an invalid or an invalid carer who is 16 years old or older
- landcare and water facility tax offset brought forward from an earlier year
- tax offset for early-stage venture capital limited partnership
- tax offset for early-stage investor
- foreign income tax offset, which you claimed at question 20
- tax offset for tax paid by the trustee of a special disability trust if you were the principal beneficiary
- tax offset for exploration credits.
Were you entitled to any of the above tax offsets?
No |
See Where to go next. |
Yes |
Read below. |
What you need to answer this question
To get a copy of the supplementary section, see Tax return for individuals (supplementary section) 2023.
Completing your tax return
To complete this question, follow the steps below.
Step 1
Complete the details at the top of page 13 in your Tax return for individuals (supplementary section) 2023. Use Individual tax return instructions supplement 2023 to complete the Tax offsets section on page 16 in your tax return (supplementary section).
Step 2
Transfer the amount you wrote at Total supplement tax offsets on page 16 in your tax return (supplementary section) to question T on page 5 of your tax return.
Where to go next
- Go to question Total tax offsets 2023.
- Return to main menu Individual tax return instructions 2023.
- Go back to question T2 Australian superannuation income stream 2023.