Things you need to know
This question is about certain tax-free government pensions or benefits that you received in 2023–24. For a list of the relevant tax-free government pensions and benefits, see Special circumstances 2024.
If you are still unsure whether your pension or benefit is tax-free, contact us, or contact the agency that paid you.
Do not include at this question:
- Australian Government allowances and payments that you have included at question 5
- Australian Government pensions and allowances that you have included at question 6
- Australian annuities and superannuation income streams that you have included at question 7.
Did you receive a tax-free government pension or benefit that is listed in the Special circumstances section?
- No – Write 0 (zero) at question IT3 – label U, then go to question IT4 Target foreign income 2024.
- Yes – Read on.
What you need to answer this question
You don't pay income tax on tax-free government pensions and benefits. However, those pensions and benefits are taken into account when working out your adjusted taxable income (ATI). Your ATI is an income test we use to work out your eligibility for certain tax offsets and the amount of those offsets.
Completing your tax return
To complete this question, follow steps 1 and 2 below.
Step 1
Add up the amount of tax-free pensions or benefits you received during 2023–24.
Step 2
Write the total at question IT3 – label U.
Where to go next
- Go to question IT4 Target foreign income 2024.
- Return to main menu Individual tax return instructions 2024.
- Go back to question IT2 Reportable employer superannuation contributions 2024.