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Income tests

How to complete the Income tests section of your return using myTax.

Last updated 12 March 2024

We use income tests to work out whether you:

  • can claim certain tax offsets and the amount you are entitled to receive
  • can receive some government benefits or concessions
  • are entitled to a rebate for your private health insurance
  • must pay Medicare levy surcharge or have a HELP, Financial Supplement or Trade support loan repayment liability
  • must pay tax.

We may also pass this information to other government agencies, such as Services Australia, to ensure you are receiving your correct entitlement to government benefits. It will also be used to determine any child support payments.

Some income tests are calculated by myTax using the information you provide in your tax return. They are Net financial investment loss and Net rental property loss.

You must enter the required information for the remaining income tests in this section.

Total reportable fringe benefit amounts and Reportable employer superannuation contributions are two income tests that are not shown in this section. They are shown elsewhere in myTax. For more information, see Other income tests not shown in this section.

Certain pensions or benefits are taken into account when working out your adjusted taxable income, even though income tax is not paid on them.

What is target foreign income, and instructions for completing the target foreign income section.

myTax will calculate the amount of your net financial investment loss for you using the information you provide in your tax return.

myTax will calculate the amount of your net rental property loss for you using the information you provide in your tax return.

Child support amounts you paid to another person other than your partner for the maintenance of your child.

What is a dependent child, and instructions for completing the dependent child section.

The following two income tests are shown elsewhere in myTax.

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