Complete this section if you had a spouse during 2019–20.
Things to know
Including your spouse's income is important as it is used to work out whether you:
- are entitled to a rebate for your private health insurance
- are entitled to the seniors and pensioners tax offset
- are entitled to a Medicare levy reduction
- must pay Medicare levy surcharge.
Your spouse includes another person (of any sex) who:
- you were in a relationship with that was registered under a prescribed state or territory law
- although not legally married to you, lived with you on a genuine domestic basis in a relationship as a couple.
Completing this section
If you had more than one spouse during 2019–20, complete this section with the details for your last spouse in 2019–20.
You will need details of your spouse's income.
If your spouse has lodged their return, you can obtain income details from the completed return.
If your spouse has not lodged their return or does not need to lodge a return, income details can be obtained from:
- their income statement or PAYG payment summary – individual non-business
- the relevant distribution statements, if any, for trust income and family trust distribution tax
- if your spouse had child support obligations, the details of the amount of child support they paid (your spouse can get this information from Services Australia)
- if they received foreign income, the details of the amount of foreign income received
- if they had financial investment losses, the net financial investment loss amount
- if they had rental property losses, the net rental property loss amount
- if they claimed a deduction for personal superannuation contributions, the details of the amount claimed.
Seek the information required at this section from your spouse. The ATO is not able to disclose details of your spouse's income, even with your spouse's consent. If you can't find out any of the amounts required, you can make a reasonable estimate.
You will not be penalised for an incorrect estimate if you acted reasonably and in good faith.
We pre-fill your tax return with your spouse's other details from your 2018–19 tax return (if you had a spouse on 30 June 2019). Check spouse details and update, if necessary.
To personalise your return to show spouse details, at Personalise return answer Yes to the question 'Did you have a spouse at any time between 1 July 2019 and 30 June 2020?'.
To show your spouse details, at Prepare return select 'Add/Edit' at the Spouse details banner.
At the Spouse details heading:
- Enter your spouse's personal details into the corresponding fields.
- Your spouse's gender is important for assisting us to correctly identify your spouse. Select Male, Female or Indeterminate. Indeterminate refers to any person who does not exclusively identify as either male or female, for example, a person of a non-binary gender. A person may use a variety of other terms to self-identify.
- If your spouse died during 2019–20 and you did not have another spouse before 1 July 2020, answer Yes to the question Did your spouse die during the year, and you did not have another spouse before 30 June 2020?. This information is used to calculate your Medicare levy surcharge.
- Enter your spouse's income and other details into the corresponding fields. If the amount is zero, enter 0.
- Select Save and continue when you have completed the Spouse details section.
Spouse's income and other details
Your spouse's taxable income
You will usually find this amount on your spouse's tax return or notice of assessment.
If your spouse received any assessable First home super saver released amount, exclude it from the amount you enter at Your spouse's taxable income.
If your spouse's taxable income (excluding any assessable First home super saver released amount) is zero or a loss, enter 0.
Seek this information from your spouse, whether they need to lodge or not. The ATO is not able to disclose your spouse's taxable income, even with your spouse's consent. If you can't find out your spouse's taxable income, you can make a reasonable estimate.
You will not be penalised for an incorrect estimate if you acted reasonably and in good faith.
Your spouse's share of trust income on which the trustee is assessed and is not included in your spouse's taxable income
Enter the amount any amount of net income of a trust that the trustee was liable to pay tax on because your spouse was under a legal disability, for example, they were a person who:
- is bankrupt
- was declared legally incapable because of a mental condition, or
- was under 18 years old on 30 June 2020.
Do not include any amount that has already been included in Your spouse's taxable income. Check the trust distribution statements.
Amounts received by your spouse on which family trust distribution tax has been paid
Enter the total distributions to your spouse on which family trust distribution tax has been paid which they would have had to show as assessable income if the tax had not been paid. Check the trust distribution statements.
Your spouse's total reportable fringe benefits amounts
From employers exempt from FBT under section 57A of the FBTAA 1986
Enter the amount shown at Employers exempt from FBT under section 57A of the FBTAA 1986 at Total reportable fringe benefits amounts (in the Income tests section) on your spouse's tax return.
From employers not exempt from FBT under section 57A of the FBTAA 1986
Enter the amount shown at Employers not exempt from FBT under section 57A of the FBTAA 1986 at Total reportable fringe benefits amounts (in the Income tests section) on your spouse's tax return.
Your spouse's Australian Government pensions and allowances
Enter the amount of Australian Government pensions and allowances that your spouse received in 2019–20 (not including exempt pension income). Australian Government pensions and allowances are listed at Australian Government payments such as pensions and carer payments.
Your spouse's exempt pension income
Enter the amount of any of the following exempt pension income that your spouse received in 2019–20.
- disability support pension paid under Part 2.3 of Social Security Act 1991
- Youth disability supplement if you receive disability support pension
- wife pension paid under Part 2.4 of Social Security Act 1991
- carer payment paid under Part 2.5 of Social Security Act 1991
- invalidity service pension paid under Division 4 of Part III of the Veterans' Entitlements Act 1986
- partner service pension paid under Division 5 of Part III of the Veterans' Entitlements Act 1986.
Make sure you include only your spouse’s exempt pension income.
Do not include at this field any of the exempt payments listed at Other specified exempt payments your spouse received.
Your spouse's reportable superannuation contributions
Enter the sum of amounts shown on your spouse's tax return at Reportable employer superannuation contributions (in the Income tests section) and Personal super contributions (in the Deductions section).
Other specified exempt payments your spouse received
Enter the amount of the following tax-free government pensions your spouse received for 2019–20:
- a special rate disability pension paid under Part 6 of Chapter 4 of the Military Rehabilitation and Compensation Act 2004
- a payment of compensation made under section 68, 71 or 75 of the Military Rehabilitation and Compensation Act 2004
- a payment of the weekly amount mentioned in paragraph 234(1)(b) of the Military Rehabilitation and Compensation Act 2004
- a pension for defence, peacekeeping or war-caused death or incapacity or any other pension granted under Part II or Part IV of the Veterans' Entitlements Act 1986
- income support supplement paid under Part IIIA of the Veterans' Entitlements Act 1986
- Defence Force income support allowance paid under Part VIIAB of the Veterans' Entitlements Act 1986.
Do not include these amounts at Your spouse's exempt pension income.
Your spouse's target foreign income
Enter the target foreign income your spouse received during 2019–20. Your spouse's target foreign income is:
- any income amount earned, derived or received from sources outside Australia for your spouse's own use or benefit that is neither included in your spouse's taxable income nor received in the form of a fringe benefit, or
- periodic payments or benefits by way of gifts or allowances from a source outside Australia that are neither included in your spouse's taxable income nor received in the form of a fringe benefit.
It includes any foreign income that is not taxable in Australia. You must include any exempt foreign employment income shown as Exempt foreign employment income (in the Foreign income, assets and entities section) on your spouse's tax return. All foreign income must be converted to Australian dollars before you enter the amount at Your spouse's target foreign income.
Your spouse's net losses from financial investments and rental property
Enter the sum of amounts shown on your spouse's tax return at Net financial investment loss and Net rental property loss, in the Income tests section.
Child support paid by your spouse
Enter the total amount of child support your spouse provided to another person. The amount of child support provided is the total amount of any payments or benefits that your spouse was required to pay or provide to another person to maintain their natural or adopted child. However, you do not count any payments or benefits made or provided to you by your spouse unless you live apart on a permanent or indefinite basis.
Your spouse's taxed element of super lump sum for which the tax rate is zero
If your spouse was aged between preservation age and 59 years old, enter the taxed element amount of superannuation lump sums, other than a death benefit, your spouse received during 2019–20 that did not exceed your spouse's low rate cap.
Other details
Consent to repay your spouse's Family Assistance debt
If your spouse has a Family Assistance debt, do you consent to use part or all of your 2020 tax refund to repay it?
If you do not consent to use part or all of your 2020 tax refund to repay any Family Assistance debt of your spouse, answer No.
If you do consent, read below.
Answer Yes only if all of the following apply to you.
- You were the spouse of a family tax benefit (FTB) claimant or the spouse of a child care assistance claimant on 30 June 2020 and your income was taken into account in their claim.
- Your spouse has given you authority to quote their customer reference number (CRN) on your tax return (if your spouse does not know their CRN, they can contact Services Australia).
- Your spouse has a Family Assistance debt due to Services Australia or expects to have a Family Assistance debt for 2020.
- You expect to receive a tax refund for 2020.
- You consent to use part or all of your refund to repay your spouse's Family Assistance debt.
If you consent, answer Yes. You must enter your spouse's CRN.
Your spouse's lump sum payment in arrears
Did your spouse receive a lump sum payment in arrears during 2019–20 and is your combined income for Medicare levy surcharge purposes over $180,000 (plus $1,500 for each dependent child after the first)?
If your spouse did not receive a lump sum payment in arrears during 2019–20, answer No.
Answer No if:
- your spouse did receive a lump sum payment in arrears during 2019–20, and
- your combined income for Medicare levy surcharge purposes is not over $180,000 (plus $1,500 for each dependent child after the first).
Otherwise, answer Yes. You must enter your spouse's address.
These myTax 2020 instructions will help you complete spouse details in your tax return.