Beruflich Dokumente
Kultur Dokumente
Thefollowingdefinitionswillhelpyoudetermine whetheryouareeligibleforthistaxoffset. nAspousecanbemarriedordefacto(seethe definitionofspouseonpage93). nAhousekeeper issomeonewhokepthouseforyou fulltimeandalsocaredforyourdependentchildren, studentsorinvalidrelatives,oryourdependent spousewhoreceivedadisabilitysupportpension. nAchild-housekeeper isyourchild,adopted childorstepchildwhokepthouseforyoufulltime. Achildwhoisafull-timestudentorafull-time employeeisnotconsideredtokeephousefulltime. Keeping house meansmorethansimplychild-minding orperformingdomesticduties.Itincludeshavingsome responsibilityforthegeneralrunningofthehousehold.
Tax offsets T1
Did you have a dependent spouse, child-housekeeper or housekeeper for any part of the year?
NO YES
GotoquestionT2. Readbelow.
ANSWERINg THIS QUESTION Ifyouhadadependentspouse,readon.Ifyou hadachild-housekeeper,gotopartB.Ifyouhad ahousekeeper,gotopartC.Ifyouareclaiming acombinationofthesetaxoffsets,workthrough therelevantpartsinorder. Part A Dependent spouse Youcannotclaimthistaxoffsetifyourtaxableincome for200809wasmorethan$150,000oryourspouses separate net income (SNI) fortheyearwas$8,918 ormore(seepages524forinformationaboutSNI).
Youcanclaimadependentspousetaxoffsetforany periodin200809thatyouhadaspouseandyou metalltheseconditions: nyoumaintainedyourspouseseeWhat is maintaining a dependant? onpage52 nyourspousewasaresidentifyouarenotsure, readAre you an Australian resident? onpage5 nyouwerearesidentatanytimeduring200809 nneitheryounoryourspouse(duringanyperiod theywereyourspouse)waseligibleforfamily taxbenefit(FTB)PartBorwaseligibleforitonly attheshared-carerate.
TAXPACK 2009
Part b Child-housekeeper Youcannotclaimataxoffsetifyourtaxableincome for200809wasmorethan$150,000oryouhad achild-housekeeperforthewholeyearandtheir separate net income (SNI)fortheyearwas$7,318 ormore,or$8,714ormoreifyouhadanother dependentchildorstudent(seepages524for informationaboutSNI).
Youcanclaimachild-housekeepertaxoffsetforany periodin200809thatyouhadachild-housekeeper andyoumetall theseconditions: nyoumaintainedyourchild-housekeepersee What is maintaining a dependant? onpage52 nyourchild-housekeeperwasaresidentifyouare notsure,readAre you an Australian resident? onpage5 nyouwerearesidentatanytimein200809
55
T1 Spouse(withoutdependentchildorstudent),child-housekeeperorhousekeeper
nyouwerenoteligibleforadependentspouse
taxoffsetunderpartA nyouwerenoteligibleforFTBPartBorwereeligible foritonlyattheshared-carerate. Themaximumchild-housekeepertaxoffsetyoucan claimis$1,759,or$2,108ifyouhadanother dependentchildorstudent. Ifyouareentitledtoclaimachild-housekeepertax offset,gotopartBofCompleting your tax return onpage58.
or nhadaspousewhodidnotreceiveadisability supportpensionand youwerenotentitledtoclaimadependent spousetaxoffsetunderpartAora child-housekeepertaxoffsetunderpartB neitheryounoryourspousewaseligiblefor FTBPartBorwereeligibleforitonlyatthe shared-carerate,and specialcircumstancesappliedforexample, ourspousedesertedyouandyourchildren, y andyoudidnotenterintoadefactorelationship ouhadachildwithaseverementaldisability y whorequiredconstantattention ourspousesufferedfromanextendedmental y illnessandwasmedicallycertifiedasbeing unabletotakepartinthecareofyourchildren. Whereyouconsiderthatspecialcircumstances applied,youwillneedtocompletethisitemand provideadditionalinformation.PrintSCHEDULE OFADDITIONALINFORMATIONITEMT1PARTC onthetopofaseparatepieceofpaper,printyour name,addressandtaxfilenumberandexplain yoursituation.Signyourscheduleandattachit topage3ofyourtaxreturn.PrintXintheYES box atTaxpayers declaration question2a onpage8 ofyourtaxreturn.Ifwedonotconsiderspecial circumstancesapplied,wewilladviseyou. Themaximumhousekeepertaxoffsetyoucanclaim is$1,759,or$2,108ifyouhadmorethanone dependentchildorstudent. Ifyouareentitledtoclaimahousekeepertaxoffset,go topartCofCompleting your tax returnonpage61.
COMPLETINg YOUR TAX RETURN Part A Dependent spouse Ifyouareeligibletoclaimthedependentspouse taxoffset,useworksheet 1toworkouttheamount.
Step 1 Complete worksheet 1. Ifyouhadmorethanonedependentspouseduring theyearyouwillneedtogothroughtheworksheet foreachspouse.
56
TAXPACK 2009
Spouse(withoutdependentchildorstudent),child-housekeeperorhousekeeper T1
Step2
IfyouhadadependentspouseforthewholeyearandneitherofyouwereeligibleforFTBPartB atanytimeduringtheyear,write$2,159at(d),thencontinuefromthere. Ifyouhadadependentspouseforonlypartoftheyearandneither ofyouwereeligibleforFTBPartBduringthatperiod,workoutthe numberofdaysyouhadaspouseandmultiplythisnumberby$5.92. Writetheamountat(a). IfyouoryourspousewaseligibleforFTBPartBatanytimeduringthe year,fortheperiodyouhadadependentspouse,workoutthenumber ofdaysthatneitherofyouwereeligibleforFTBPartB.Multiplythis numberby$5.92.Writetheamountat(b). IfyouoryourspousewaseligibleforFTBPartBatashared-care rateatanytimeduringtheyear,workthrough(p)to(s)belowfor theperiodyouhadadependentspouse.(IfyourFTBshared-care percentagechangedduringtheyear,workthrough(p)to(s)foreach perioditwasdifferent.) nWorkoutthenumberofdaysthatyouoryourspouse waseligibleforFTBPartBandwritetheanswerat(p). nMultiplythenumberofdaysfrom(p)by$5.92andwrite theanswerat(q). nTakeyourFTBshared-carepercentageawayfrom100% andwritetheanswerat(r). nMultiplytheamountfrom(q)bythepercentagefrom(r) andwritetheanswerat(s). Writetheamountfrom(s)at(c).IfyourFTBshared-carepercentage changedduringtheyear,adduptheamountsfrom(s)andwritethe totalat(c). Add(a),(b)and(c).Writetheanswerat(d). Theamountat(d)isyourmaximumdependentspousetaxoffset. Itcannotbemorethan$2,159. IfyourspousesSNIfortheperiodyouareclaimingthespousetax offsetwaslessthan$286,theamountat(d)isyourspousetaxoffset. Writethisamountat(f)andgotostep3. IfyourspousesSNIwas$286ormorefortheperiodyouare claimingaspousetaxoffset,deduct$282fromtheirSNIanddivide theremainingamountby4.Roundthisdowntothenearestdollar. Writetheanswerat(e). Take(e)awayfrom(d).Writetheanswerat(f). $ (d)
(a)
(b)
(c)
$ $
(e) (f)
TAXPACK 2009
57
T1 Spouse(withoutdependentchildorstudent),child-housekeeperorhousekeeper
Step 2 Ifyoualsowanttoclaim: nachild-housekeepertaxoffset,gotopartB ofAnswering this questiononpages556,or nahousekeepertaxoffset,gotopartCof Answering this questiononpage56. Otherwisereadon. Step 3 Theamountat(f)isyourdependentspousetax offset.WritethisamountatPitemT1onpage4 ofyourtaxreturn. Step 4 PrintSintheCLAIM TYPEboxattherightofP itemT1. Step 5 CompleteSpouse details married or de factoon pages67ofyourtaxreturn.Providerelevantdetails, includingyourspousesSNIatR.Ifyourspousedid nothaveanySNI,write0.
58
TAXPACK 2009
Spouse(withoutdependentchildorstudent),child-housekeeperorhousekeeper T1
No other With another dependent child dependent child or student or student Dailyrate Ifyouhadachild-housekeeperforthewholeyearandyouwere noteligibleforFTBPartBatanytimeduringtheyear,write: n$1,759at(d)ifyouusecolumn 1,or n$2,108at(d)ifyouusecolumn 2. Thencontinuefromthere. Ifyouhadachild-housekeeperforonlypartoftheyearandyou were noteligibleforFTBPartBatanytimeduringthatperiod: nworkouthowmanydaysduringtheyearyouhad achild-housekeeper nmultiplythisnumberbytheappropriatedailyrate nwritetheanswerat(a)intheappropriatecolumn. IfyouwereeligibleforFTBPartBatanytime duringtheyear: nworkouthowmanydaysduringtheyearyou hadachild-housekeeperandyouwerenot eligibleforFTBPartB nmultiplythisnumberbytheappropriatedailyrate nwritetheanswerat(b)intheappropriatecolumn. IfyouwereeligibleforFTBPartBatthe shared-carerateatanytimeduringtheyear,work through(p)to(s)below.(IfyourFTBshared-care percentagechangedduringtheyear,workthrough (p)to(s)foreachperioditwasdifferent.) nWorkoutthenumberofdaysyouhadachildhousekeeperandyouwereeligibleforFTBPartB attheshared-carerate.Writetheanswerat(p). nMultiplythenumberofdaysfrom(p)bythe appropriatedailyrate.Writetheanswerat(q). nTakeyourFTBshared-carepercentageaway from100%andwritetheanswerat(r). nMultiplytheamountfrom(q)bythepercentage from(r)andwritetheanswerat(s). Writetheamountfrom(s)at(c)intheappropriate column.IfyourFTBshared-carepercentage changedduringtheyear,adduptheamounts from(s)andwritethetotalat(c).
TAXPACK 2009
$4.82
$5.78
$ (a)
(a)
$ (b)
(b)
$ (c)
(c)
59
T1 Spouse(withoutdependentchildorstudent),child-housekeeperorhousekeeper
No other With another dependent child dependent child or student or student Add(a),(b)and(c).Writetheanswerat(d). Theamountat(d)isyourmaximum child-housekeepertaxoffset.Itcannotbe morethan$1,759ifitisincolumn 1or$2,108 ifitisincolumn 2. Writeyourchild-housekeepersSNIfortheperiodyouareclaiminga child-housekeepertaxoffsetatVitemT1onpage4ofyourtaxreturn. Donotshowcents.Ifyourchild-housekeeperdidnothaveanySNI, write0. Ifyourchild-housekeepersSNIwaslessthan$286,theamountat(d) isyourchild-housekeepertaxoffset.WritethisamountatPitemT1 onpage4ofyourtaxreturn,thengotostep4. Ifyourchild-housekeepersSNIwas$286ormorefortheyearthen deduct$282fromtheirSNIfortheyear(orfortheperiodyouare claimingachild-housekeeperstaxoffsetifthisisnotforthewhole year)anddividetheamountremainingby4. Writetheanswerintheappropriatecolumnat(e). Take(e)awayfrom(d).Writetheanswerinthe appropriatecolumnat(f). Step 2 Ifyoualsowanttoclaimahousekeepertaxoffsetgo topartCofAnswering this questiononpage56. Otherwiseaddtheamountat(f)fromworksheet 2to theamountat(f)fromworksheet 1ifyouusedit. Step 3 Writeyourtotalfromstep2atPitemT1onpage4 ofyourtaxreturn.
$ (d)
(d)
$ $
$ (e) (f) $
(e) (f)
Step 4 PrintoneofthefollowingcodelettersintheCLAIM TYPEboxattherightofPitemT1: Wifyouareclaimingachild-housekeepertaxoffset andyouhad nodependentchildorstudent(you usedcolumn1) Hifyouareclaimingachild-housekeepertaxoffset andyouhadadependentchildorstudent(you usedcolumn2) Cifyouareclaimingaspousetaxoffsetforpartof theyearandachild-housekeepertaxoffsetfor anotherpartoftheyear.
60
TAXPACK 2009
Spouse(withoutdependentchildorstudent),child-housekeeperorhousekeeper T1
Ifyouareeligibleforahousekeepertaxoffsetforthewholeyearand: nneitheryounoryourspouse(duringanyperiodtheywereyourspouse) waseligibleforFTBPartBatanytimeduringtheyear, or nyourspousereceivedadisabilitysupportpensionforthewholeyear write$1,759at(d)ifyouusecolumn 1or$2,108ifyouusecolumn 2. Thencontinuefromthere. Ifyouareeligibleforahousekeepertaxoffsetforthewholeyear butdonotmeettheaboverules: nworkoutthetotalnumberofdaysduringtheyearthat neitheryounoryourspouse(duringanyperiodtheywere yourspouse)waseligibleforFTBPartB,or either youoryourspouse(duringanyperiodtheywere yourspouse)waseligibleforFTBPartB,butyourspouse wasreceivingadisabilitysupportpension nmultiplythenumberofdaysbytheappropriatedailyrate nwritetheanswerat(a)intheappropriatecolumn. Ifyouareeligibleforahousekeepertaxoffsetforonlypartoftheyear: nworkoutthenumberofdaysduringthatpartoftheyearthat: neitheryounoryourspouse(duringanyperiodtheywere yourspouse)waseligibleforFTBPartB,or eitheryouoryourspouse(duringanyperiodtheywereyour spouse)waseligibleforFTBPartB,butyourspousewas receivingadisabilitysupportpension nmultiplythenumberofdaysbytheappropriatedailyrate nwritetheanswerat(b)intheappropriatecolumn.
$ (a)
(a)
$ (b)
(b)
TAXPACK 2009
61
T1 Spouse(withoutdependentchildorstudent),child-housekeeperorhousekeeper
Working out your housekeeper tax offset (continued) Column1 No dependent child or student Dailyrate If,foranyperiodduringtheyear,youdidnothave aspousereceivingadisabilitysupportpensionand youareeligibleforahousekeepertaxoffset,work through(p)to(s)below.(IfyourFTBshared-care percentagechangedduringtheyear,workthrough (p)to(s)foreachperioditwasdifferent). nWorkoutthenumberofdaysduringthatperiod thatyouoryourspouse(duringanyperiodthey wereyourspouse)waseligibleforFTBPartB atashared-carerate.Writetheanswerat(p). nMultiplythenumberofdaysfrom(p)bythe appropriatedailyrate.Writetheanswerat(q). nTakeyourFTBshared-carepercentageaway from100%andwritetheanswerat(r). nMultiplytheamountfrom(q)bythepercentage from(r)andwritetheanswerat(s). Writetheamountfrom(s)at(c)intheappropriate column.IfyourFTBshared-carepercentage changedduringtheyear,adduptheamounts from(s)andwritethetotalat(c). Add(a),(b)and(c).Writetheanswerat(d). Theamountat(d)isyourhousekeepertaxoffset. Itcannotbemorethan$1,759incolumn 1or $2,108incolumn 2. Step 2 Addtheamountat(d)fromworksheet 3tothe amountsat(f)fromworksheets 1and2ifyou usedthem. WriteyourtotalatPitemT1onpage4ofyour taxreturn. $ $ (d) (d) $4.82 Column2 With a dependent child or student $5.78
(p)
(q) % (r)
(s)
$ (c)
(c)
Step 3 PrintoneofthefollowingcodelettersintheCLAIM TYPEboxattherightofPitemT1: Wifyouareclaimingahousekeepertaxoffsetand youhadnodependentchildorstudent Hifyouareclaimingahousekeepertaxoffsetand youhadadependentchildorstudent Cifyouareclaimingadependentspousetaxoffset forpartoftheyearandachild-housekeepertax offsetforanotherpartoftheyearoraspouse taxoffsetandahousekeepertaxoffsetforthe sameperiod.
62
TAXPACK 2009
Senior Australians (includes age pensioners, service pensioners and self-funded retirees)
YoucanclaimtheseniorAustralianstaxoffsetonly ifyoumeetallthefollowingconditionsrelatingto: nage nincome neligibilityforAustralianGovernmentpensions.
Tax offsets T2
ANSWERINg THIS QUESTION Condition 1 Age Youmeetthisconditionif,on30June2009,youwere: namale aged65yearsoldorolder,or veteranorwarwidoweraged60yearsormore whomettheveteranpensionagetest or nafemale aged63yearsand6monthsoldorolder,or veteranorwarwidowaged58yearsand 6monthsoldorolderwhomettheveteran pensionagetest.
Tofindoutwhetheryoumeettheveteranpension agetest,gotoMore informationonpage65. Doyoumeetcondition 1?
YES NO
Condition 2 Income Youmeetthisconditionifanyofthefollowing appliedtoyouin200809. nYoudidnothaveaspouse,andyourtaxable incomewaslessthan$46,707. nYouhadaspouse,andthecombinedtaxable income*ofyouandyourspousewaslessthan $74,992. nAtanytimeduringtheyearyouandyourspouse hadtoliveapartduetoillnessorbecauseone ofyouwasinanursinghome,andthecombined taxableincome*ofyouandyourspousewasless than$87,840.
*Combined taxable incomeincludesyourspousesshareof anynetincomeofatrustwhichthetrusteewasliabletopay taxonbecauseyourspousewasunderalegaldisability suchasunder18yearsoldon30June2009,wasabankrupt orwasapersonwhowasdeclaredlegallyincapablebecause ofamentalcondition.
Doyoumeetcondition 2?
YES NO
TAXPACK 2009
63
T2 SeniorAustralians(includesagepensioners,servicepensionersandself-fundedretirees)
Condition 3 Eligibility for Australian government pensions and similar payments Youmeetthisconditionifanyofthefollowingthree criteriaappliedtoyouin200809.
A YoureceivedanAustralianGovernmentage pensionfromCentrelink,orapension,allowance orbenefitfromtheDepartmentofVeteransAffairs (DVA)atanytimeduring200809. IfAappliedtoyou,youmeetthiscondition.Goto Completing your tax return.Otherwise,readon. bYouwereeligibleforanAustralianGovernment agepensionduring200809butdidnotreceiveit becauseyoudidnotmakeaclaimorbecauseof theapplicationoftheincometestortheassets test,andyousatisfyoneofthefollowing: youhavebeenanAustralianresidentfor age-pensionpurposesforeither10continuous yearsorformorethan10yearsofwhichfive yearswerecontinuous youhaveaqualifyingresidenceexemption (becauseyouarrivedinAustraliaasarefugee orunderaspecialhumanitarianprogram) youareawomanwhowaswidowedinAustralia (atatimewhenbothyouandyourlatepartner wereAustralianresidents),youhavemade aclaimfortheagepensionandyouhadtwo yearsresidenceimmediatelybeforeyourclaim youreceivedawidowBpension,widowallowance, matureageallowanceorpartnerallowance immediatelybeforeturningage-pensionage youwouldqualifyunderaninternationalsocial securityagreement. IfBappliedtoyou,youmeetthiscondition.Goto Completing your tax return.Otherwise,readon. Ifyouneedassistanceindeterminingyoureligibility forasocialsecurityorCentrelinkpensiononly,phone Centrelinkon13 23 00.Forallotherenquiriesrelating totheseniorAustralianstaxoffset,phoneour IndividualInfoline(seetheinsidebackcover). CYouwereeligibleforapension,allowanceorbenefit fromVeteransAffairsduring200809butdidnot receiveitbecauseyoudidnotmakeaclaimor becauseoftheapplicationoftheincometestorthe assetstest,andyousatisfyeitherofthefollowing: youareaveteranwitheligiblewarservice,or youareaCommonwealthveteran,alliedveteran oralliedmarinerwithqualifyingservice.
64
TAXPACK 2009
SeniorAustralians(includesagepensioners,servicepensionersandself-fundedretirees) T2
Ifmore than onecodeletterapplied,usethefirst codeletterinthelistonthepreviouspagethatapplied toyou,exceptasshowninthefollowingtable. IfbothAandBapplied,andyourspouses taxableincomewaslessthan$18,334,use IfbothAandCapplied,andyourspouse receivedanAustralianGovernment paymentlistedatquestion6, andyour spousestaxableincomewaslessthan $18,640,use IfbothAandDapplied,andyourspouses taxableincomewaslessthan$12,494,use IfbothAandEapplied,andyourspouse receivedanAustralianGovernment paymentlistedatquestion6,andyour spousestaxableincomewaslessthan $13,140,use B
C D
Any unused portion of tax offset IfyouareeligiblefortheseniorAustralianstaxoffset andyourspouseiseligibleforeitherthesenior Australianstaxoffsetorpensionertaxoffset,and oneofyoudoesnotfullyuseyourtaxoffset,the unusedportionmaybeavailablefortransfertothe otherperson.Wewillworkthisoutautomatically andtransferanyentitlement. MORE INFORMATION Youmeettheveteran pension age testifoneof thefollowingappliedtoyouandyouwereeligiblefor apension,allowanceorbenefitundertheVeterans Entitlements Act 1986. nYouhaveeligiblewarservicethatis,servicein WorldWarIorWorldWarIIoroperationalservice asamemberoftheAustralianDefenceForce. nYouareaCommonwealthoralliedveteranwho servedinaconflictinwhichtheAustralianDefence Forcewasengagedduringaperiodofhostilities thatis,WorldWarIorWorldWarII,orinKorea, Malaya,IndonesiaorVietnam. nYouareanAustralianoralliedmarinerwhoserved duringWorldWarII. nYouarethewarwidoworwidowerofaformer memberoftheAustralianDefenceForce.
Pension,allowanceorbenefitincludes: ndisabilitypension nservicepension,and nwhiteorgoldRepatriationhealthcardsfor treatmententitlements. Ifyouarenotsureifyoumeettheveteranpension agetest,visittheDVAwebsiteatwww.dva.gov.au orphoneVeteransAffairson13 32 54.
Step 2 PrintyourcodeletterintheTAX OFFSET CODEbox atNitemT2. Wewillworkouttheamountofyourtaxoffset. Ifyouwanttoworkitout,youcanusethesenior Australiansandpensionertaxoffsetcalculatorat www.ato.gov.au/calculators Step 3 Ifyouoryourspousewasaveteran,warwidow orwarwidower,readonandworkoutyourveteran code letter;otherwise,gotostep4. Selectthecodeletterthatappliestoyou. VETERAN CODE LETTERS Ifyouwereaveteran,warwidoworwar widower,use Ifyourspousewasaveteran,warwidowor warwidower,use IfbothVandWapplytoyou,use V W X
TAXPACK 2009
65
T3 Tax offsets
Pensioner
Did you show an Australian government pension or allowance at item 6 on your tax return?
NO YES
GotoquestionT4. Readbelow.
Wewillworkouttheamountofyourtaxoffset. Ifyouwanttoworkitout,youcanusethesenior Australiansandpensionertaxoffsetcalculatorat www.ato.gov.au/calculators Step 3 Ifyouoryourspousewasaveteran,warwidowor warwidower,youneedtoworkoutyourveteran code.Selectthecodeletterthatappliestoyou. VETERAN CODE LETTERS Ifyouwereaveteran,warwidoworwar widower,use Ifyourspousewasaveteran,warwidowor warwidower,use IfbothVandWapplytoyou,use V
W X
Hadtoliveapartduetoillnessreferstosituations inwhichyouwerepaidapensionatahigherrate becauseyouandyourspousedidnotlivetogether inyourhomeduetoillness.Ifyouarenotsure,check withCentrelinkortheDepartmentofVeteransAffairs. Ifonlyonecodeletteraboveapplied,gotostep2. Ifmorethanonecodeletterapplied,usethefollowing codeletter. IfbothPandIappliedtoyou,use IfS,PandIallappliedtoyou,use IfbothSandIappliedtoyou,use IfbothSandPappliedtoyou,use Step 2 Printyourpensionertaxoffsetcodeletterinthe TAX OFFSET CODEboxatOitemT3. I J J Q
Ifaveterancodeletterappliestoyou,printthe codeletterintheVETERAN CODEboxatTitemT3. Otherwise,leaveitblank. Step 4 IfyourpensionertaxoffsetcodeletterwasS,go toquestionT4. Step 5 IfyourpensionertaxoffsetcodeletterwasP,I,Jor Q,youmustreadpages934andcompleteSpouse details married or de factoonpages67ofyour taxreturn.
ANY UNUSED PORTION OF TAX OFFSET Ifyouareeligibleforthepensionertaxoffsetandyour spouseiseligibleforeithertheseniorAustralianstax offsetorpensionertaxoffset,andoneofyoudoesnot fullyuseyourtaxoffset,theunusedportionmaybe availablefortransfertotheotherperson.Wewillwork thisoutautomaticallyandtransferanyentitlement.
TAXPACK 2009
66
Tax offsets T4
IfyouhaveshownincomefromanAustralian superannuationincomestreamatitem7onyour taxreturn,youmaybeentitledtoataxoffset equalto15%ofthetaxedelementor10%ofthe untaxedelementofyoursuperannuationincome streambenefit. ThetaxoffsetamountwillbeshownonyourPAYG payment summary superannuation income stream. Youarenotentitledtoataxoffsetforthetaxed elementofanysuperannuationincomestream youreceivedbeforeyouturned55yearsoldunless thesuperannuationincomestreamwaseither: nadisabilitysuperannuationbenefit,or nadeathbenefitincomestream.
Did you receive an Australian superannuation income stream shown on a PAYG payment summary superannuation income stream?
NO YES
GotoquestionT5. Readbelow.
ANSwEriNg thiS quEStiON Youwillneed: nyourPAYG payment summary superannuation income streamwhichshouldshowtheamount ofthetaxoffset.
Contactyourpayerifyou: ndidnotreceiveapaymentsummaryoryoulost yourpaymentsummary nthinkyouqualifyforthistaxoffsetandthepayment summarydoesnotshowit ndisagreewiththeamountshownonyourpayment summary. Alternatively,refertopage108forfurtherinstructions ifyouareentitledtoataxoffsetandyourPAYG payment summary superannuation income stream doesnotshowataxoffsetamount.
TAXPACK 2009
67
T5 Tax offsets
Youcanclaimaprivatehealthinsurancetaxoffset ifyoupaidapremiumforacomplyingprivatehealth insurancepolicyoryouremployerpaidthispremium onyourbehalf. Yourhealthinsurancepolicyiscomplyingif: nitisprovidedbyaregisteredhealthinsurer nitprovideshospitalorgeneral(alsoknownas extras)coverorcombinedhospitalandgeneral cover,and nitmeetsothercomplyingprivatehealthinsurance policyrequirementsifyouarenotsureyour healthinsurercantellyouifyourpolicymeets theseconditions. ThePrivateHealthInsuranceAdministrationCouncil websiteatwww.phiac.gov.aucantellyouifyour insurerisaregisteredhealthinsurer.
Did you, or your employer on your behalf, pay a premium for a complying private health insurance policy?
NO YES
GotoquestionT6. Readbelow.
68
TAXPACK 2009
Tax offsets T6
Youmaybeeligiblefortheeducationtaxrefund(ETR) ifyou,oryourpartner,incurredeligibleeducation expensesbetween1July2008and30June2009 fortheprimaryorsecondaryschoolstudies(atschool, homeorTAFE)of: nachild,or nyourself,ifyouwereanindependentstudentunder 25yearsold. Forthepurposeofthisquestion,yourpartneris apersonoftheoppositesex: nwithwhomyouarelegallymarriedorinamarriage-like relationship nfromwhomyouarenotpermanentlyseparated,and nwhoisnotblood-relatedorundertheageofconsent. Youincuranexpenseintheincomeyearwhen: nyoureceiveabillorinvoiceforanexpensethat youareliableforandmustpay(evenifyoudont payituntilaftertheendoftheyear),or nyoudonotreceiveabillorinvoicebutyouare chargedandyoupayfortheexpense.
ForyoutobeeligibletoclaimtheETRforan expenseforastudent,theexpensemustbean eligible education expense,andwhentheexpense wasincurred: nyoumusthavemetoneofthefourconditions below,and nthestudentmusthavemettheschooling requirement. See: npage70foralistofeligible education expenses npage70forschooling requirement nbelowforinformationonthefourconditions.
GotoquestionT7. Readbelow.
Youmustmeetoneofthefourfollowingconditions foreachstudentforwhomyouwanttoclaimtheETR.
CONDITION 1: RECEIVINg FAMILY TAX bENEFIT (FTb) PART A On the day you or your partner incurred the expense in respect of the child, were you eligible to receive FTB Part A for that child?
Ifyouarenotsurewhetheryouwereeligibleto receiveFTBPartAforthatchild,contacttheFamily AssistanceOffice(seepage112).
YES
CONDITION 2: RECEIVINg PAYMENTS OTHER THAN FTb Youmetthisconditionif,onthedayyouoryour partnerincurredtheexpenseinrespectofthechild, thatchildwasnotyourFTB child(seethedefinition onpage74)onlybecauseoneofthesepayments waspaidforthechild1: nasocialsecuritypensionorbenefit naLabourMarketProgrampayment,or naprescribededucationalschemepayment.
Did you meet this condition?
YES
NO
NO
1
Thesepaymentsinclude: YouthAllowance disabilitysupportpension ABSTUDYlivingallowance paymentsundertheVeteransChildrenEducationScheme paymentsundertheschemetoprovideeducationandtraining underthe Military Rehabilitation and Compensation Act 2004. Ifyouarenotsurewhetherapaymentforthechildisoneof thesetypesofpayment,contactthepayer.
TAXPACK 2009
69
T6 Educationtaxrefund
CONDITION 3: ChIlD STOPS SChOOl Youcanmeetthisconditionforthechildonlyif: nonthedayyouoryourpartnerincurredtheexpense inrespectofthechild,thechildwas16yearsor olderandmettheschoolingrequirement nthechildwasnotundertakingprimaryorsecondary schoolstudieson30June2009,and nyouwouldhavesatisfiedcondition1or2for thechildonthedaytheexpensewasincurred ifthechildhadearnednoincomeinthe200809 incomeyear.
IfallthesecriteriaaresatisfiedtheCommissioner willacceptthatyouhavemetcondition3when youoryourpartnerincurredtheexpense. Did you meet this condition?
YES
SChOOlINg REQUIREmENT Ifthestudentwasenrolledorregisteredinaprimary orsecondaryschoolcourse(atschool,athomeor atTAFE)andattendedthatcourse,orreceivedthe homeschooling,foratleastoneday: nbetween1July2008and31December2008,then theymettheschoolingrequirementforeverydayin thatperiod nbetween1January2009and30June2009,then theymettheschoolingrequirementforeveryday inthatperiod nineachofthosetwosix-monthperiods,thenthey mettheschoolingrequirementforthewholeyear.
Did the student meet the schooling requirement?
NO
YES
NO
CONDITION 4: INDEPENDENT STUDENT Youmetthisconditionif,onthedayyouincurredthe expense,youwereunder25yearsoldand: nyouwerereceivingasocialsecuritypensionor benefit,aLabourMarketProgrampaymentor aprescribededucationalschemepayment1 nyoumettheindependencerequirementsfor thepayment nyouwereanAustralianresident(undertheSocial Security Act 1991)oraspecialcategoryvisaholder (undertheMigration Act 1958) nyouwereresidinginAustralia,and nnooneelse,suchasyourparentoranapproved careorganisation,wasentitledtotheETRforyou.
Did you meet this condition?
YES
EDUCaTION ExPENSES Thefollowingareeligible education expensesif theyrelatedirectlytotheeducationofthestudent forwhomyouareclaimingtheETR: nlaptops,homecomputers,repairandassociated runningcosts ncomputer-relatedequipment,suchasprinters,USB flashdrives,aswellasdisabilityaidstoassistinthe useofcomputerequipmentforstudentswith specialneeds,repairandassociatedrunningcosts nhomeinternetconnection,includingthecostsof establishingandmaintainingit ncomputersoftwareforexample,wordprocessing, spreadsheetandpresentationsoftware nschooltextbooksandotherpaper-basedschool learningmaterial,includingprescribedtextbooks, associatedlearningmaterials,studyguidesand stationery ntoolsoftrade,suchastoolsrequiredtocomplete aschool-basedapprenticeship.
Thefollowingarenot eligible expensesfortheETR: nschoolfees nschooluniformexpenses nstudentattendanceatschoolexcursionsand camps ntutoringcosts nsportingequipment nmusicalinstruments nlibrarybookfees
NO
Thesepaymentsinclude: YouthAllowance disabilitysupportpension ABSTUDYlivingallowance paymentsundertheVeteransChildrenEducationScheme paymentsundertheschemetoprovideeducationandtraining underthe Military Rehabilitation and Compensation Act 2004. Ifyouarenotsurewhetherapaymentforthechildisoneof thesetypesofpayment,contactthepayer.
70
TAXPACK 2009
Educationtaxrefund T6
Youcannotclaimforanexpense,orthatpartof anexpense: nthatistaxdeductible nthatissubjecttoanothertaxoffset,or nforwhichyoureceivedorareentitledtoreceive areimbursementorpaymentundera Commonwealthbenefit,grantorsubsidy. Were the expenses you want to claim eligible education expenses?
YES NO
71
T6 Educationtaxrefund
WORKSHEET 1 Working out your ETR limit Child1 Amountfromstep1 Numberofeligibledays Agreedpercentage Shared-carepercentage Multiply(b),(c)and(d). Divide(e)by365(round totwodecimalplaces). Multiply(a)by(f). $ $ $ Child2 $ $ Child3 $ $ Child4 $ $ $ Child5 $ (a) (b) (c) (d) (e) (f) (g) (h)
Addupalltheamountsat(g)androunduptothenextdollar.
Theamountat(h)isyourETRlimit.
Work out the total eligible expenses you can claim ETR for Step 5 Ifyouwereanindependentstudent,addupall youreligibleexpensesandwritethetotalat(p)in worksheet 2.Ignorerows(j)to(o)andcomplete(q). Gotostep7.
Ifyouweresingleforthewholeincomeyearand youdidnotsharethecareofthechild,addupall theeligibleexpensesthatyouincurredwhenyou metcondition1,2or3.Writethetotalat(p)in worksheet 2.Ignorerows(j)to(o)andcomplete(q). Gotostep7. Otherwise,readon.
Step 6 Addupalltheeligibleexpensesthatyouand yourpartnerincurredwhenyoumetcondition1. Writethetotalat(j)inworksheet 2. Writeat(k)inworksheet 2yourFTBagreed percentagefrom(c)inworksheet 1. Addupandwriteat(m)inworksheet 2alltheeligible expensesthatyouandyourpartnerincurredwhen: nyoubothmetcondition2or3,and nyoudidnothaveawrittenagreementwithyour partneridentifyingwhowouldclaimETR. Addupandwriteat(o)inworksheet 2alltheeligible expensesthatyouandyourpartnerincurredwhen: nyoubothmetcondition2or3,and nyouhadawrittenagreementwithyourpartner thatyouwouldclaimtheETR.
72
TAXPACK 2009
Educationtaxrefund T6
WORKSHEET 2 Working out the total expenses you can claim ETR for Yourexpensesunder condition1 YourFTBagreedpercentage Multiply(j)by(k). Yourexpensesunder condition2or3without awrittenagreement Divide(m)by2. Yourexpensesunder condition2or3with awrittenagreement Add(l),(n)and(o). Divide(p)by2androundup tothenextdollar. $ $ (j) (k) (l)
Work out the excess eligible expenses you can carry forward to 200910 Step 8
WORKSHEET 3 Working out the excess eligible expenses Transfer(q)fromworksheet 2. Transfer(h)fromworksheet 1. Take(h)awayfrom(q). $ $ $ $ (q) (h) (s) (t)
$ $
(m) (n)
Multiply(s)by2.
Iftheamountat(t)inworksheet 3islessthanthe amountat(p)inworksheet 2,thentheamountat(t) istheamountyoucarryforwardandincludeinyour totaleligibleeducationexpenseswhenworkingout yourETRfor200910,providingyouarestilleligible toclaimETRinthatyear.Keeparecordofthe amountat(t). Iftheamountat(t)inworksheet 3isgreaterthanthe amountat(p)inworksheet 2,thentheamountat(p) istheamountyoucarryforwardandincludeinyour totaleligibleeducationexpenseswhenworkingout yourETRfor200910,providingyouarestilleligible toclaimETRinthatyear.Keeparecordofthe amountat(p).
Theamountat(q)isthemaximumamountofeligible educationexpensesyoumayclaim.
Work out the amount of your ETR Step 7 Transfertheamountfrom(h)inworksheet 1or(q)in worksheet 2,whicheverisless,toLitemT6.
Ifyoutransferredtheamountfrom(q)inworksheet 2 toLitemT6,gotostep9.Otherwise,readon.
TAXPACK 2009
73
T6 Educationtaxrefund
Ifthechild is 5 years old or older and under 16 years old,andtheyarenotstudyingfulltime orengagedinacourseofprimaryeducation, theiradjustedtaxableincome(ATI)mustbeless than$12,287. Ifthechild is 16 years old or older and under 21 years old: n theirATImustbelessthan$12,287,and n thechild,orsomeoneontheirbehalf,must notreceiveanypaymentsunderaprescribed educationalschemeforthechild. Ifthechild is 21 years old or older and under 25 years old: n thechildmustbeundertakingfulltimestudy n theirATImustbelessthan$12,287,and n thechild,orsomeoneontheirbehalf,must notreceiveanypaymentsunderaprescribed educationalschemeforthechild. ForanexplanationofATIanditscomponents,goto theFamilyassistanceguideathttp://www.fahcsia. gov.au/guides_acts/fag/faguide-3/ faguide-3.2.html
basic criteria n Thechildmustbeinyourcarefor35%ofthetime ormore(seenegativetest). n YoumustbeanAustralianresidentoraspecial categoryvisaholderandthechildmustbe: anAustralianresident,or aspecialcategoryvisaholderresiding inAustralia,or livingwithyou.
n Thechildmustnotbeyourpartneror,ifthechild
isunder16yearsoldtheywouldnotbeyour partneriftheywereovertheageofconsentinyour stateorterritory. n Thechild,orsomeoneontheirbehalf,mustnot receiveanysocialsecuritypensionorbenefit orLabourMarketProgrampaymentforthechild. n Thechildmustbeunder25yearsold. ContacttheFAOaboutthefollowingsituationswhen achildmightstillbeyourFTBchild: n Thechildistakenoutofyourcarewithout yourconsent. n YouorthechildarenotinAustralia. n Thechildisunder18yearsoldandfromanother relationshipofyourpartner.
Age-based criteria Ifthechild is under 18 years old,oneofthe followingcriteriamustbemet: n Youarelegallyresponsible(orjointlylegally responsiblewithanotherperson)fortheday-to-day care,welfareanddevelopmentofthechild. n Youareapersonwithwhomthechildissupposed toliveorspendtimewithunderafamilylaworder, registeredparentingplanorparentingplanthatis inforceforthechild. n Thechildisnotinthecareofanyonelegally responsiblefortheirday-to-daycare,welfare anddevelopment.
The negative test Ifyousatisfythecriteriaaboveforachildonaday, thatchildisyourFTBchildonthatdayunlessall ofthefollowingconditionsapply: n thechildisalsoanFTBchildofoneormoreother peoplewithwhomyousharethecareofthechild n youmadeaclaimforFTBinrespectofthechild forallorpartoftheincomeyear n youarenotthepartnerofsomeoneinrespect ofwhomthechildisanFTBchild,and n theFAOhasdeterminedthatyoucareforthechild forlessthan35%ofthetime.
Ifalltheconditionsaboveapply,thechildisnotyour FTBchild.
74
TAXPACK 2009
Baby bonus
Tax offsets T7
GotoTax offsetsthat you show on the supplementary section of the tax return. Readbelow.
YES
ANSWERINg THIS QUESTION Youmakeaclaimforthebabybonusatthisitem onlyif: nyouclaimedthebabybonusinapreviousyear (butnotbecauseyourspousetransferredtheir entitlementtoyou) nyouareclaimingforthesamechildthisyear,and nyouarerequiredtolodgeataxreturnfor200809.
Ifyoudonotmeettheseconditions,youneedtoget Baby bonus instructions and claim 2009(NAT6580), completetheclaimandlodgeitwithyourtaxreturn.If youarenotrequiredtolodgeataxreturnfor200809, youcanlodgeyourbabybonusclaimonitsownby usinge-taxorcompletingandlodgingtheclaimform.
TAXPACK 2009
75
T7 Babybonus
bereavement Ifyourchilddiedduringtheyearbutbeforetheir fifthbirthday,write365at(a)inworksheet 1. Gotostep6. Childs fifth birthday on 1 July 2008 Ifyourchildturnedfiveyearsoldon1July2008 andtheincomeyearyougainedlegalresponsibility forthechildisalsoyourbaseyearandyoudidnot transferyoureligibilityinyourbaseyear,writeat(a) thenumberofdaysfromthedateyoubecamelegally responsibleto30Juneofyourbaseyear.Goto step6.
Step 2 Didthelegalresponsibilityforyourchildchange(for example,throughacourtorder)during200809?
NO YES
Gotostep6. Gotostep3.
Step 6 Thenumberofdaysforwhichyoucanclaimthe babybonusisthenumberat(c)inworksheet 1. Ifyouhavenothingat(c),usethenumberat(a). Writethenumberofdaysyoucanclaimthebaby bonusatHitemT7. Ifyourchilddiedduring200809butbeforetheir fifthbirthday,printBintheCODEboxattheright ofHitemT7.
76
TAXPACK 2009
Tax offsets that you show on the supplementary section of the tax return
Tax offsets T
YouneedtouseTaxPack 2009 supplementifyou wereentitledtoanyofthefollowingtaxoffsets: ntaxoffsetforsuperannuationcontributionson behalfofyourspouse ntaxoffsetforlivinginaremoteorisolatedarea ofAustralia ntaxoffsetforservingoverseasasamemberof theAustralianDefenceForceoraUnitedNations armedforce ntaxoffsetfornetmedicalexpensesoverthe thresholdamount ntaxoffsetformaintenanceofyourparent, spousesparentorinvalidrelative nlandcareandwaterfacilitytaxoffsetbrought forwardfromanearlieryear
ANSWERINg THIS QUESTION YoucanfindtheTax return for individuals (supplementary section) 2009atthebackof TaxPack 2009 supplement.Ifyoudonthavea copyofthissupplement,youcangetonefrommost newsagentsduringthelodgmentperiod(1Julyto 31October2009).Copiesarealsoavailableallyear fromourPublicationsDistributionService(seethe insidebackcover)andshopfronts.
COMPLETINg YOUR TAX RETURN Step 1 Completethedetailsatthetopofpage9onyour Tax return for individuals (supplementary section) 2009.UseTaxPack 2009 supplementtocomplete theTAX OFFSETSsectiononpage12ofyourtax return(supplementarysection).
Step 2 TransfertheamountyouwroteatTOTAL SUPPLEMENT TAX OFFSETSonpage12of yourtaxreturn(supplementarysection)toTon page4ofyourtaxreturn.
TAXPACK 2009
77
Tax offsets
Adjustments that you show on the supplementary section of the tax return
DidyoumakeapaymenttotheTaxOfficemorethan 14daysbeforetheduedateforpayment?
YES
NO
NO
78
TAXPACK 2009
Did you have private health insurance at any time from 1 July 2008 to 30 June 2009?
NO YES
GotoquestionM1. Readbelow.
CODE LETTER A H C
Ifyouchangedyourhealthcoverduringtheyear, printthecodeletterthatgaveyouthehighestlevel ofcover. Youhavefinishedthisquestion.GotoquestionM1. Step 4 Ifyouhadmorethanthreepoliciesduringthe year,completesteps1to3forthefirstthreepolicies. Then,onaseparatepieceofpaper,printSCHEDULE OFADDITIONALINFORMATIONPRIVATEHEALTH INSURANCEPOLICYDETAILS.Printyourname, addressandtaxfilenumber,andlistthehealth insurersIDcode,yourmembershipnumberand thetypeofcoverforeachoftheotherpoliciesyou held.Signyourscheduleandattachittopage3of yourtaxreturn.PrintXintheYESboxatTaxpayers declarationquestion2aonpage8ofyourtaxreturn. TAX TIPS Tocheckifyourhealthinsurerisaregistered privatehealthinsurer,visitthePrivateHealth InsuranceAdministrationCouncilwebsiteat www.phiac.gov.au
TAXPACK 2009
79
M1 Medicare levy
PartAMedicarelevyreduction
ANSWERINg THIS QUESTION YoureligibilityforareductionofyourMedicarelevyis basedonyourandyourspousestaxableincomeand yourcircumstances.
Forthedefinitionofspouse,seepage93. TAbLE 1 Medicare levy thresholds for an individual Category Ifyouwereeligible forthesenior Australianstaxoffset (seequestionT2) Ifyouwereeligible forthepensionertax offset(seequestionT3) Allothertaxpayers Lower threshold $28,867 Upper threshold $33,961
WHERE DO YOU FIT? Your circumstance Yourtaxableincome isequaltoorlessthan yourlowerthreshold amount. Yourtaxableincomeis greaterthanyourlower andlessthanorequal toyourupperthreshold amounts. Yourtaxableincome isoveryourupper thresholdamount,and youaresinglewithno dependants. Yourtaxableincomeis overyourupperthreshold amountbutyou: nhadaspouse(married ordefacto) nhadaspousethat diedduringtheyear, andyoudidnothave anotherspousebefore theendoftheyear nareentitledtoa child-housekeeper orhousekeepertax offsetatitemT1,or nyouwereasoleparent atanytimeduring 200809andyou hadsole care(see definitiononnext page)ofoneormore dependentchildren. What to do Youdonothavetopay theMedicarelevy.Donot writeanythingatitem M1onyourtaxreturn. GotoquestionM2. Youpayonlypartofthe Medicarelevy.Wewill workitout.GotopartB toseeifyouqualifyfor anexemption. Youdonotqualifyfor areduction. Youmaystillqualify foranexemption. GotopartB. Youmaybeeligiblefora Medicarelevyreduction basedonfamilytaxable income. nFirstworkoutyour Family taxable incomeusing worksheet 1on thenextpage. nThenuseworksheet 2 onpage82towork outyourfamily taxable income limit.
$25,299*
$29,763*
$17,794*
$20,934*
Evenifyoumeetalltheeligiblityconditionsforthe seniorAustralianstaxoffsetyoumaynotgetitasthe amountofthetaxoffsetisbasedonyourindividual taxableincome,notyourcombinedtaxableincomeif youhadaspouse.Ifyoudonotgetit,youwillnotget aMedicarelevyreduction. Forthisquestion,yourtaxableincomeexcludes thetaxedelementofcertainsuperannuationlump sumsyoureceivedduring200809whileyouwere between55and59yearsold(seeReduced taxable income to take account of certain superannuation lump sumsonpage85).
80
TAXPACK 2009
Medicarelevyreductionorexemption M1
Definition of sole care Solecaremeansthatyoualonehadfull responsibility,onaday-to-daybasis,forthe upbringing,welfareandmaintenanceofachildor student.Youarenotconsideredtohavesolecare ifyouarelivingwithaspouse(marriedordefacto) unlessspecialcircumstancesexist.Generally,for specialcircumstancestoexist,youmustbefinancially responsibleforthedependentchildorstudentand havesolecarewithoutthesupportthataspouse normallyprovides.
Situationswherespecialcircumstancesmayarise include: nYouweremarriedatanytimeduring200809 butduringtheyearyouseparatedfrom,orwere desertedby,yourspouseandforthatperiodyou werenotinadefactorelationship. nYourspousewasinprisonforasentenceofat least12months. nYourspouseismedicallycertifiedasbeing permanentlymentallyincapableoftakingpartin caringforthechildorstudent. Ifyouarenotsurewhetherspecialcircumstances apply,phonetheIndividualInfoline(seetheinside backcover).
Ifyouhadaspouseon30June2009oryourspouse diedduring200809andyoudidnothaveanother spousebeforetheendoftheyear,countallyour dependentchildren. Ifyouweresingleorseparatedon30June2009, countonlythenumberofdependentchildrenfor whomyoureceivedthefamilytaxbenefit(FTB)during allorpartof200809.Countthemevenifyoureceived onlytherentalassistancecomponentofFTBPartA andyousharedthecareofthedependentchild. Writethenumberofdependentchildrenyouhad during200809at(g)inworksheet 2onthe nextpage.
Working out your number of dependent children Dependentchildrenarethosewho,in200809, weremaintainedbyyou,livedinAustralia,andwhose separatenetincomes(seepages524)wereunder thefollowinglimits:
Categories of dependent children Full-timestudentunder25years oldataschool,collegeor university Thefirstchildunder21yearsold whoisnotafull-timestudent Eachadditionalchildunder 21yearsoldwhoisnota full-timestudent Separate net income $1,786
(a)
$ $
(b) (c)
$1,786 $1,410
(d)
(e)
TAXPACK 2009
81
M1 Medicarelevyreductionorexemption
PartBMedicarelevyexemption
ANSWERINg THIS QUESTION Youmayqualifyforanexemptionfrompayingthe Medicarelevyifyouwereinanyofthefollowing threeexemptioncategoriesatanytimein200809. Thesecategoriesare: nmedical nforeignresidentsandresidentsofNorfolkIsland nnotentitledtoMedicarebenefits.
Ifyoudonotfitintooneoftheexemptioncategories, leaveVandWitemM1blankandgotoquestionM2. FortheMedicarelevyexemption(butnotthe reduction),dependant meansanAustralianresident youmaintainedwhowas: nyourspouse nyourchildunder21yearsold,or nyourchild,21to24yearsold,whowasreceiving full-timeeducationataschool,collegeoruniversity andwhoseseparatenetincomewaslessthan $1,786. SeeWhat is maintaining a dependant? and What is separate net income? onpages524. Iftheparentsofachildlivedseparatelyorapart forallorpartoftheincomeyearandthechildwas adependantofeachofthem,thechildistreatedas anequaldependantofeachparent(irrespectiveof thenumberofdaysthechildwasineachparents care).However,whereaparentreceivesfamilytax benefitPartAforthechild,includingreceivingonly therentalassistancecomponent,thechildisa dependantofthatparentforthenumberofdays thechildwasintheircare.
(i)
Is your family taxable income at (e) in worksheet 1 equal to or less than your family taxable income limit at (i) in worksheet 2?
YES
NO
COMPLETINg YOUR TAX RETURN MEDICARE LEVY REDUCTION Step 1 Ifyouhadaspouseon30June2009,oryourspouse diedduringtheyearandyoudidnothaveanother spousebeforetheendoftheyear,writeyourspouses taxableincomeatO Spouses 200809 taxable income,inSPOUSE DETAILSonpage7ofyourtax return.Ifyourspousehadnotaxableincome,write0.
Step 2 Writethenumberofyourdependentchildren[from(g) inworksheet 2]atYitemM1onpage5ofyourtax return.Ifyouhadnone,write0.
Category 1: Medical Youareinthisexemptioncategoryandcanclaim afullorhalfexemptionif: noneofthefollowingappliedduringallorpartof 200809: youwereablind pensioner youreceivedsickness allowance fromCentrelink
82
TAXPACK 2009
Medicarelevyreductionorexemption M1
youwereentitledtofullfreemedicaltreatmentfor allconditions underDefence Forcearrangements orVeterans AffairsRepatriationHealthCard (GoldCard)orrepatriationarrangements, and nduringtheperiodyoumetthatcondition,youalso metoneofthefollowingconditions: Condition Youhadno dependants. Eachofyourdependants (includingyourspouseifyouhad one)either: nwasinoneoftheexemption categories,or nhadtopaytheMedicarelevy. Youhaddependentchildrenwho werenotinanexemption categorybutwhowerealso dependantsofyourspouse,and yourspouseeither: nhadtopaytheMedicarelevy,or nmetatleastoneofthe category 1medicalconditions andyouhavecompleteda family agreement(seethe nextcolumn)statingthatyour spousewillpaythehalflevyfor yourjointdependants. Youhadatleastonedependant (forexample,aspouse)who: nwasnotinanexemption category,and ndidnothavetopaythe Medicarelevy(forexample, becausetheirtaxableincome wasbelowthelowerMedicare levythreshold(seetable 1). Exemption that applies Full Full
Condition Youweresingleorseparated andyou: nhadadependentchildwho wasnotinaMedicarelevy exemptioncategory,and nwereentitledtofamilytax benefitPartAortherental assistancecomponentoffamily taxbenefitPartAforthatchild, and nwereinashared-care arrangement. Thenexemptionfromthe Medicarelevyisonthe followingbasis: nNumberofdaysthatyouhave careofyourdependentchild nNumberofdaysthatyou do not have careofyour dependentchild Youhadaspousewhomet atleastoneofthecategory 1 medicalconditionsandyou hadachildwho: nwasnotinanexemption category,and nwasdependentonbothofyou.
Half Full
Full
FullorHalf
Half
Inthiscase,eitheryouor yourspousecanclaimafull exemption andtheothercan claimahalfexemptionby completingafamily agreement (seebelow). If you were in this exemption category, go to step 1 on the next page.
TAXPACK 2009
83
M1 Medicarelevyreductionorexemption
FAMILY AgREEMENT We agree that the half Medicare levy exemption in respect of our dependants for the 200809 year will be claimed as follows. Nameofpersonclaimingthefullexemption Nameofpersonclaimingthehalfexemption Your signature Your spouses signature
AletterfromMedicareisnotsufficient.Formore informationonhowtoapplyforanexemption certificateasatemporaryresident,contactMedicare Australiaon1300 300 271 orvisittheirwebsiteat www.medicareaustralia.gov.au Youalsoqualifyforafullexemptionunderthis categoryif: nyouwereamemberofadiplomatic missionor consularpostinAustralia(oramemberofsuch apersonsfamilyandyouwerelivingwiththem) nyouwerenotanAustraliancitizen nyoudonotordinarilyliveinAustralia,andeither: youdidnothaveanydependantsforthatperiod, or allyourdependantswereinanexemption categoryforthatperiod. If you were in this exemption category,go to step 1 below.
Category 2: Foreign residents and residents of Norfolk Island IfyouwereaforeignresidentoraresidentofNorfolk Islandforthefullyear,youcanclaimafullexemption fortheyear(365days).
IfyouwereaforeignresidentoraresidentofNorfolk Islandforonlypartoftheyear,youcanclaimafull exemptionforthatperiodif: nyoudidnothaveanydependantsforthatperiodor nallyourdependantswereinanexemptioncategory forthatperiod. If you were in this exemption category, go to step 1 in the next column.
If you were not in any of the above exemption categories LeaveVandWitemM1blank.Youhavefinished thisquestion.GotoquestionM2. COMPLETINg YOUR TAX RETURN MEDICARE LEVY EXEMPTION Step 1 Usetheinformationinthecategoriesabovetowork outwhetheryouqualifyforafullexemptionorahalf exemptionandtodeterminehowmanydependent childrenyouhadduringtheyear.
Step 2 Workoutthenumberofdaysforwhichyoucan claimafull exemptionandthenumberofdaysfor whichyoucanclaimahalf exemption. Themaximumtotalnumberofdaysyoucanclaim is365.Ifyouhaveoverlappingqualifyingperiods, countthedaysinthoseoverlappingperiodsonly once.Ifafullexemptionperiodoverlapsapart exemptionperiod,counttheoverlappingdays asafullexemptionperiod.
Category 3: Not entitled to Medicare benefits Youcanclaimafull exemptionforanyperiodfor whichyouhaveacertificate fromtheMedicareLevy ExemptionCertificationUnitofMedicareAustralia showingyouwerenotentitledtoMedicarebenefits becauseyouwereatemporaryresidentforMedicare purposesandeither: nyoudidnothaveanydependantsforthatperiodor nallyourdependantswereinanexemptioncategory forthatperiod.
84
TAXPACK 2009
Medicarelevyreductionorexemption M1
Step 3 Write thenumberofdaysyouwerecoveredforafull exemptionatVitemM1. Writethenumberofdaysyouwerecoveredforahalf exemptionatWitemM1. IfyouwereatemporaryresidentforMedicare purposesandhaveacertificate fromtheMedicare LevyExemptionCertificationUnitofMedicare Australia(seecategory3)printCintheCLAIM TYPE box.Ifyoudonotfallwithinthiscategoryleavethe CLAIM TYPEboxblank. Wewillworkoutyourexemptionentitlement. Step 4 Ifyouhadaspouseatanytimein200809,youmust completeSpouse details married or de facto on pages67ofyourtaxreturn. TAX TIPS Ifyouwouldliketoworkouttheamount ofMedicarelevyyouhavetopay,goto www.ato.gov.au/calculatorsandusethe Medicarelevycalculator(underMedical).
Reduced taxable income to take account of certain superannuation lump sums ForMedicarelevypurposes,yourtaxableincome excludesthetaxedelementofasuperannuationlump sum,otherthanadeathbenefit,thatyoureceived whenyouwere55to59yearsoldthatdoesnot exceedyourlow-ratecapfor200809.For200809, thelow-ratecapis$145,000,butitcouldbelessif youreceivedsuperannuationlumpsumsinprevious years(seetable 1onpage105andthedefinitionof low-ratecaponpage111formoreinformation). Example Billreceivedasuperannuationlumpsumof $100,000in200708and$80,000in200809, bothofwhichconsistedentirelyofataxedelement. Hewasbetween55and59yearsoldwhenhe receivedbothpayments.Inordertoworkoutifheis belowtherelevantthreshold,Billsubtracts$45,000 fromhis200809taxableincome.Thisisbecausehis low-ratecapwasreducedby$100,000in200708. BillstaxableincomeforMedicarelevypurposesis notfurtherreducedbytheamounthereceivedin excessofhislow-ratecapthatis,$35,000.
TAXPACK 2009
85
M2 Medicare levy
TheMedicarelevysurcharge(MLS)isinadditionto theMedicarelevy.Thesurchargerateis1%ofyour taxableincome(includingyourtotalreportable fringebenefits). YoumayhavetopaytheMLSifyouoryour dependants(includingyourspouse,evenifthey hadtheirownincome)didnothaveanappropriate level ofprivatepatienthospitalcover forthewhole of200809andyourincomewasaboveacertain amount. Anappropriatelevelofprivatepatienthospitalcover iscoverprovidedbyaninsurancepolicyissuedby aregisteredhealthinsurerforhospitaltreatmentin Australia.However,ifyoutookoutyourpolicyafter 24May2000itdoesnotprovideanappropriatelevel ofcoverifithasanexcessofmorethan: n$500forapolicycoveringonlyoneperson n$1,000forallotherpolicies. Excessistheamountyou paybeforeyourhealth insurerpaysforanyclaimsyoumake. Generalcover(formerlycalledancillarycover) orextrasisnotprivatepatienthospitalcover becauseitcoversonlyitemssuchasoptical, dental,physiotherapyorchiropractictreatment. Ifyouhavehealthcoverbutarenotsurewhetheror notitisattheappropriatelevel,yourregisteredhealth insurercantellyou.
Were you and all your dependants, including your spouse, covered by an appropriate level of private patient hospital cover for the whole of 200809?
YES NO
ANSWERINg THIS QUESTION Ifyoudonothaveanappropriatelevelofprivate patienthospitalcover,youmaybeliableforMLS. WhetherornotyouareliabletopayMLSdependson: nyourincomeforMLSpurposes(calledyourMLS income),and nyourcombined MLS income,ifyouhadaspouse forthewholeof200809oryourspousediedin 200809.
86
TAXPACK 2009
Medicarelevysurcharge M2
WORKSHEET 1 Your MLS income Yourtaxableincome(from TAXABLE INCOME OR LOSSonpage3ofyour taxreturn) Yourreportablefringebenefits amount(fromWitem10 on yourtaxreturn) Amountonwhichfamilytrust distributiontaxhasbeenpaid (fromXitemA3onthe supplementarysectionof yourtaxreturn) Add(a),(b)and(c). Ifyouwere55to59yearsold, thetaxedelementofcertain superannuationlumpsums youreceivedduring200809 (seeSuperannuation lump sums and MLS incomeon page90) Take(e)awayfrom(d). ThisisyourMLS income.
Writeat(k)thetotalamountofdistributionsto yourspouse: nonwhichfamilytrustdistributiontaxhasbeenpaid, and nwhichyourspousewouldhavehadtoshowas assessableincomeifthetaxhadnotbeenpaid. $ (a) WORKSHEET 2 Your combined MLS income $ (b) YourMLSincome from(f)inworksheet 1 Yourspousestaxable income(fromTAXABLE INCOME OR LOSSon page3oftheirtaxreturn) Yourspousesreportable fringebenefitsamount(from Witem10ontheirtaxreturn) Yourspousesshareofthe netincomeofatrustthatthe trusteeisliabletopaytaxon $ (e) (f) Distributionstoyour spouseonwhichfamilytrust distributiontaxhasbeenpaid Add(g),(h),(i),(j)and(k). Ifyourspousewas55to59 yearsold,thetaxedelement ofcertainsuperannuation lumpsumsyourspouse receivedduring200809(see Superannuation lump sums and MLS incomeonpage90) Take(m)awayfrom(l). Thisisyourcombined MLS income. $ (n) $ (g)
$ $
(c) (d)
(h)
(i)
(j)
$ $
(k) (l)
Ifyouhadanyexemptforeignemploymentincome andataxableincomeof$1ormore,complete thisitemasiftheexemptincomewereaddedto yourtaxableincome. Ifyoudidnothaveaspouse,gotoExemption categoriesinthenextcolumn. Ifyouhadaspouse,completetheworksheetinthe nextcolumntoworkoutyourcombinedMLSincome. Writeat(j)anynetincomeofatrustthatthetrustee wasliabletopaytaxonbecauseyourspousewas underalegaldisability.Examplesofalegaldisability include:beingabankrupt,beingdeclaredlegally incapablebecauseofamentalconditionorbeing under18yearsoldon30June2009.Donotinclude anyamountthathasalreadybeenincludedinyour spousestaxableincome.
(m)
TAXPACK 2009
M2 Medicarelevysurcharge
TAbLE 1 Exemption categories YourMLSincomewas$70,000 or less, and: nyouweresinglewithoutadependent child forthewhole of200809,or nyouweresinglewithoutadependent child forpart of200809andyour spousedidnotdieduringtheyear. Youweresingle withadependentchild andyourMLSincomewas$140,000 or less (plus$1,500foreachdependent childafterthefirst). Youhadaspouse(withorwithout dependentchildren),andyourcombined MLSincomewas$140,000 or less (plus $1,500foreachdependentchildafter thefirst). Ifyourspousediedin200809andyou didnothaveanotherspousebeforethe endoftheyear,youaretreatedashaving hadaspouseforthewholeof200809. Youandall yourdependants(including yourspouse,ifany)wereinaMedicare levyexemption categoryforthewhole of200809(seequestionM1). YourcombinedMLSincomewas abovethelimit,butyour MLSincome was equal to orless than $17,309. Your spouse shows a foreign lump sum payment on the supplementary section of their tax return. IfyouareliableforMLSonlybecauseyour spousehasshownalumpsumpaymentinarrears atitem20 Foreign source income and foreign assets or propertyoritem24 Other incomeon thesupplementarysectionoftheirtaxreturn,youmay beentitledtoataxoffsetuptotheamountofMLS youhavetopay.Wewillcalculatethetaxoffsetforyou. Youwillneedtoprovideadditionalinformation. PrintSCHEDULEOFADDITIONALINFORMATION ITEMM2onthetopofaseparatepieceofpaper.
What if your circumstances changed during the year? Ifyouhadanewspouseoryouseparatedfromyour spouse,oryoubecameorceasedtobea soleparent,boththesingleandthefamilysurcharge thresholdsmayapplytoyoufordifferentperiods.
Youneedtoworkoutwhetheryouwereliablefor MLSforanyperiodduring200809thatyou: nweresingle(thatis,youhadnospouseor dependentchildren)applythesinglesurcharge thresholdof$70,000toyourMLSincome nhadaspouseoranydependentchildrenapply thefamilysurchargethresholdof$140,000,plus $1,500foreachdependentchildafterthefirst,to yourMLSincome. TohelpyouworkoutwhetheryouwereliableforMLS forthedifferentperiods,seetheexamplebelow.
Example 1: Spouse for part of the year MichaelandMichelleweremarriedforsevenyears, buton12October2008theyseparatedandeach stayedsingle.Theydidnothaveprivatepatient hospitalcoveratanytimeduring200809.
MichelleandMichaelhadnodependentchildren, buttheyweredependantsofeachotherforMLS purposesuntiltheyseparated. MichaelsMLSincomewas$65,000andMichelles was$80,000.Inpreviousyearstheyhadusedtheir combinedincometoassesstheirMLSliability.They nowhavetousetheirindividualMLSincome. MichaelandMichelleareconsideredtobeafamilyfor theperiod1Julyto12October2008(104days),so thefamilyMLSthresholdof$140,000appliestoeach of themforthatperiod.Thismeans: nMichelleisnotliableforMLSforthisperiodbecause her$80,000MLSincomewaslessthan$140,000 nMichaelisnotliableforMLSforthisperiodbecause his$65,000taxableincomeforMLSpurposeswas lessthan$140,000.
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TAXPACK 2009
Medicarelevysurcharge M2
MichaelandMichelleweresinglefortheperiod 13October2008to30June2009,sothesingle personMLSthresholdof$70,000appliesfor thatperiod: n MichelleisliabletopayMLSforthisperiod becauseher$80,000MLSincomeexceeded $70,000 n Michaelisnot liableforMLSforthisperiod becausehis$65,000MLSincomewasless than$70,000. MichelleandMichaelcompletetheirtaxreturnsat AitemM2bywritingthenumberofdays that they were not liable for MLSin200809: nMichellewrites104thenumberofdaysinthe firstperiodwhenshewasnotliableforMLS nMichaelwrites365becausehewasnotliablefor MLSin200809.
Family covered for part of the year Ifsomemembersofyourfamilywerecoveredby privatepatienthospitalcoverforthewholeyearand othermembersofyourfamilyhadcoveronlyafter 31December2008,usethefollowingexampleto helpyouworkouthowmanydaysyouareliable topaythesurcharge. Example 3: Part-year liability JillandKevinhavebeenmarriedforanumberof years.Theyhavethreedependentchildren.Jill, KevinandtheirchildrenwerenotinaMedicarelevy exemptioncategoryatanytimeduringtheyear. Jillandthechildrenwerecoveredbyprivatepatient hospitalcoverforthefullincomeyear.Kevinhadhis nameaddedtothepolicyon10January2009.
JillandKevinhadacombinedMLSincomeof $152,000.ThefamilysurchargethresholdforJill andKevinis$143,000(thatis,$140,000plustwice $1,500).Becausenoteveryonewascoveredforthe fullperiod1July2008to9January2009andtheir combinedMLSincomeexceedsthefamilysurcharge threshold,JillandKevinareboth liableforMLS forthisperiod(193days).JillandKevinwouldboth writethenumberofdaysthattheywerenotliable forMLS(172)atAitemM2 ontheirtaxreturnsand completePrivate health insurance policy details onpage4oftheirtaxreturns.
Single person covered for part of the year Ifyouweresingleandonlygotcoverafter 31December2008usethefollowingexampleto helpyouworkouthowmanydaysyouareliable topaythesurcharge. Example 2: Part-year private patient hospital cover Jacintaisnotmarriedandhadnodependants.In 200809shehadanMLSincomeof$76,000.She wasnotinaMedicarelevyexemptioncategoryat anytimeduringtheyear.
Jacintatookoutprivatepatienthospitalcoveron 15January2009.BecauseJacintasMLSincome wasabovethesinglesurchargethresholdof$70,000 andshedidnothaveprivatepatienthospitalcover forthefullyearshewillhavetopayMLSforthepart oftheyearthatshedidnothaveprivatepatient hospitalcover. JacintawillnothavetopayMLSforthetimeshehad privatepatienthospitalcover,thatis,15January2009 to30June2009(167days). Jacintawillwritethenumberofdaysin200809that sheisnotliableforMLS(167)atAitemM2 onher taxreturnandcompletePrivate health insurance policy detailsonpage4ofhertaxreturn.
COMPLETINg YOUR TAX RETURN Step 1 Ifyouoranyofyourdependants(includingyour spouse)didnothaveprivatepatienthospitalcover oronlyhadcoverforpartoftheyear,printX inthe NO boxattherightofEitemM2.
Step 2 Ifyouwereinanexemptioncategory(seetable 1 onpage88),printXintheYESboxtotheleftof Youdonothavetopaythesurchargeandwrite 365atAitemM2.Youhavenowfinishedthis question.GotoquestionA1. Ifyouwerenotinanexemptioncategory,printXin theNOboxtotheleftofYoumayhavetopaythe surcharge.Readon. WriteatAitemM2 thenumberofdays for which you do not have to pay MLS.
TAXPACK 2009
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M2 Medicarelevysurcharge
IfyoudonothavetopayMLSforthewholeperiod 1July2008to30June2009,write365atAitemM2. Thisappliesalsowhenyoutookoutanappropriate levelofprivatepatienthospitalcoverbefore1January 2009andmaintainedthatcoverfrom1January2009 until30June2009. IfyouhavetopayMLSfor: nthewholeperiod1July2008to30June2009, write0atAitemM2 npartoftheperiod1July2008to30June2009, writeatAitemM2thenumberofdays for which you do not have to pay MLS.Forexample,ifyou tookoutanappropriatelevelofprivatehealth insuranceafter31December2008,youwould writethenumberofdaysthatyouhadthatcover. Writethenumberofdependentchildrenyouhad during200809atDitemM2. Step 3 Ifyouhadaspouseduring200809andyouorany ofyourdependants(includingyourspouse)werenot coveredbyprivatepatienthospitalcoverforthefull year,completeSpouse details married or de facto onpages67ofyourtaxreturn. Ifyourspousestaxableincomeincludeda superannuationlumpsumthatwasshownat(m) inworksheet 2,printSCHEDULEOFADDITIONAL INFORMATIONITEMM2SPOUSESTAXABLE INCOMEonaseparatepieceofpaper.Printyour name,addressandtaxfilenumber.Writetheamount shownat(m)inworksheet 2.Signyourschedule andattachittopage3ofyourtaxreturn.PrintXin theYESboxatTaxpayers declarationquestion2a onpage8ofyourtaxreturn. Step 4 Ifyouhadprivatepatienthospitalcoverforany partoftheyear,youmustcompletePrivate health insurance policy details.Seepage79. Youhavenowfinishedthisquestion.Goto questionA1. Step 5 Ifyouandallyourdependants(includingyourspouse) hadanappropriatelevelofprivatepatienthospital coverforthewholeof200809,printX intheYES boxattherightofEitemM2.Makesureyoualso completeyourPrivate health insurance policy details;seepage79.Youhavenowfinishedthis question.GotoquestionA1.
Superannuation lump sums and MLS income [for worksheet 1 (step e) and worksheet 2 (step m)] ForMedicarelevysurchargepurposesyourMLS incomeandyourcombinedMLSincomeexclude thetaxedelementofasuperannuationlumpsum, otherthanadeathbenefit,thatyoureceivedwhen youwere55to59yearsoldthatdoesnotexceed yourlow-ratecapamountfor200809.For200809 thelow-ratecapamountis$145,000,butitcouldbe lessforyouifyouhadreceivedcertainsuperannuation lumpsumsinpreviousyears(seetable 1onpage105 andthedefinitionoflow-rate caponpage111for furtherinformation). Example Billreceivedasuperannuationlumpsumof $100,000in200708and$80,000in200809, bothofwhichconsistedentirelyofataxedelement. Hewasbetween55and59yearsoldwhenhe receivedbothpayments.BillswifeMaryreceiveda superannuationlumpsumof$50,000thatconsisted entirelyofataxedelementin200809whenshewas 56yearsold.
InordertoworkouthisMLSincomeusing worksheet 1,Billsubtracts$45,000fromtheamount workedoutatstep(d)inthatworksheet.Billwilltake intoaccountonly$45,000becausehislow-ratecap wasreducedby$100,000in200708.Therefore, theamounthereceivedinexcessofhislow-rate capthatis,$35,000cannotbetakenintoaccount atstep(e)inworksheet 1. InordertoworkouthiscombinedMLSincome(using worksheet 2),Billsubtracts$50,000fromtheamount workedoutatstep(l)inthatworksheet.
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TAXPACK 2009
Under 18
Adjustments A1
GotoquestionA2. Readbelow.
ANSWERINg THIS QUESTION Tocompletethisitemonyourtaxreturnyoumust determinewhetheroneofthefollowingcategories appliedtoyouon30 June 2009. nYou: wereworkingfulltimeorhadworkedfulltime forthreemonthsormorein200809(ignoring full-timeworkthatwasfollowedbyfull-timestudy), and intendedtoworkfulltimeformostorallof 200910andnotstudyfulltimein200910. nYouwereentitledtoadisabilitysupportpensionor arehabilitationallowance,orsomeonewasentitled toacarerallowancetocareforyou. nYouwerepermanentlyblind. nYouweredisabledandwerelikelytosufferfromthat disabilitypermanentlyorforanextendedperiod. nYouwereentitledtoadoubleorphanpension,and youreceivedlittleornofinancialsupportfromyour relatives. nYouwereunabletoworkfulltimebecauseof apermanentmentalorphysicaldisability,and youreceivedlittleornofinancialsupportfrom yourrelatives. COMPLETINg YOUR TAX RETURN Step 1 Ifyouwereinanyoftheabovecategorieson 30June2009,allyourincomewillbetaxedat normalrates.Write0atJitemA1.Thenprintthe codeletterAintheTYPEboxattherightofJ.You havenowfinishedthisquestion.GotoquestionA2.
Otherwise,readon.
Step 2 Addupanyofthefollowingincomeamountswhich youhaveshownonyourtaxreturn: nemploymentincome ntaxablepensionsorpaymentsfromCentrelink ortheDepartmentofVeteransAffairs nacompensation,superannuationorpension fundbenefit nincomefromadeceasedpersonsestate nincomefrompropertytransferredtoyouasaresult ofanothersdeathorfamilybreakdown,ortosatisfy aclaimfordamagesforaninjuryyousuffered nincomefromyourownbusiness nincomefromapartnershipinwhichyouwerean activepartner nnetcapitalgainsfromthedisposalofanyofthe propertyorinvestmentsreferredtoabove nincomefrominvestmentofamountsreferred toabove. Step 3 Addupallyourdeductionsthatrelatetothe incomefromstep2(seetheDeductionssectionon pages2446).Takeawaythetotalofthosedeductions fromthetotalincomeyouworkedoutatstep2. Step 4 Writetheamountfromstep3atJitemA1.This amountistaxedatnormalrates.Ifyoudonothave anyoftheincomelistedatstep2ortheamountfrom step3isnil,write0atJitemA1. Step 5 PrintthecodeletterMintheTYPEboxattheright ofJitemA1. TAX TIPS Ifyoureceivedadistributionfromatrust, readquestion13 Partnerships and trustson pagess26inTaxPack 2009 supplement.
TAXPACK 2009
91
A2 Adjustments
IfyouwerenotanAustralianresidentforthewhole 200809year,weusetheinformationyoushowat thisitemonyourtaxreturntoworkoutyourtax-free threshold. IfyouarenotsurewhetheryouareanAustralian resident,readAre you an Australian resident? onpage5.
In 200809 did you: n become an Australian resident, or n stop being an Australian resident?
NO
YES
COMPLETINg YOUR TAX RETURN If you became an Australian resident in 200809 Step 1 WritethedateyoubecameanAustralianresident fortaxpurposesintheDateboxatitemA2. Step 2 Writethenumberofmonthsthatyouwerean Australianresidentin200809(countingthefirst monthduringwhichyoubecamearesident)atN itemA2.Forexample,ifyoubecamearesidentin November2008andremainedaresidentforthe restoftheincomeyear,youwouldwrite8.
If you stopped being an Australian resident in 200809 Step 1 WritethedateyoustoppedbeinganAustralian residentfortaxpurposesintheDateboxatitemA2. Step 2 Writethenumberofmonthsfrom1July2008 towhenyoustoppedbeinganAustraliaresident (countingthemonthinwhichyoustoppedbeing aresident)atNitemA2.Forexample,ifyou stoppedbeingaresidentinSeptember2008, youwouldwrite3.
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TAXPACK 2009
Youmustcompletethissectionifyouhadaspouse during200809and: nyouconsenttousepartorallofyour2009tax refundtorepayyourspousesFamilyAssistance Office(FAO)debt,or nyoucompletedanyofthefollowingitems: T1 Spouse(withoutdependentchildorstudent) taxoffset T2 SeniorAustralianstaxoffset T3 Pensionertaxoffset M1 Medicarelevyreductionorexemption M2 Medicarelevysurcharge,andyouprintedX intheNOboxatE T8 Superannuationcontributionson behalfofyourspouse(onthetaxreturn, supplementarysection)
In 200809, did you have a spouse and fit into any of the categories in the previous column?
NO YES
GotoChecklistonpage95. Readbelow.
Your spouseisyourhusbandorwifetowhomyou arelegallymarried,orapersonwholiveswithyouon agenuinedomesticbasisasyourhusbandorwife.It doesnotincludesomeonewhoisthesamesexasyou. For200910andlateryears,aspousewillalso includeapersonofthesamesexwhoisina relationshipwithyouthatisregisteredundera prescribedstateorterritorylaworwhoyoulive withonagenuinedomesticbasisasacouple.
ANSWERINg THIS QUESTION Youwillneed: nyourspousesPAYG payment summary individual non-business ntherelevantdistributionstatements,ifany,fortrust incomeandfamilytrustdistributiontax.
Ifyouhadmorethanonespouseduring200809, completethissectionwiththedetailsforyourspouse on30June2009,oryourlatestspouse.
Step 4 IfyoucompleteditemsT1, T2, T3, M1 orM2onyour taxreturn,oritemT8inthesupplementarysection, followtheinstructionsbelow. If you have completed itemT1 itemT2 orT3 itemM1 (VorW) itemM1(Yonly) you need to complete R O,T,PandQ O Oifyouhada spouseon30June 2009 O,T,UandSif youhadaspousefor allof200809oryour spousediedduring theyear OandS
itemT8
TAXPACK 2009
93
Spousedetailsmarriedordefacto
Label O WriteatOyourspouses200809taxableincome. Ifthisamountiszero,write0.Thisamountcanusually beobtainedfromyourspousestaxreturnornotice ofassessment.Ifyourspousedoesnothaveto lodgeataxreturn,provideanestimateoftheir taxableincome. Label T WriteatTanyamountofnetincomeofatrustthat thetrusteewasliabletopaytaxonbecauseyour spousewasunderalegaldisability,forexample,they wereabankrupt,wereapersonwhowasdeclared legallyincapablebecauseofamentalconditionor wereunder18yearsoldon30June2009.(Donot includeanyamountthathasalreadybeenincluded inyourspousestaxableincome,forexample,under labelO.)Ifthisamountiszero,write0.Checkthe trustdistributionstatements. Label U WriteatUdistributionstoyourspouseonwhich familytrustdistributiontaxhasbeenpaidwhichthey wouldhavehadtoshowasassessableincomeifthe taxhadnotbeenpaid.Ifthisamountiszero,write0. Checkthetrustdistributionstatements. Label S Addupthereportablefringebenefitsamountsshown onyourspousespaymentsummaries,andwritethe totalatS.Ifthisamountiszero,write0. Label P WriteatPtheamountofAustralianGovernment pensionsandallowancesthatyourspousereceived in200809(notincludingexemptpensionincome). Ifthisamountiszero,write0.AustralianGovernment pensionsandallowancesarelistedonpage12.
Label Q WriteatQtheamountofanyexemptpensionincome thatyourspousereceivedin200809.Makesureyou includeonlyyourspousesexemptpensionincome. Ifthisamountiszero,write0.Exemptincomeislisted onpage96. Label R WriteatRyourspouses200809separate netincome.Ifthisamountiszero,write0.See pages524forinformationonseparatenetincome.
Ifyoucannotfindoutanyoftheamountsrequired, youmaymakeareasonableestimate. Step 5 Ifyoudonotconsenttousepartorallofyour2009 taxrefundtorepayanyFAOdebtofyourspouse, printXintheNObox.Youhavefinishedthissection. Ifyoudoconsent,readbelow. Answeryestothisquestiononlyifallofthefollowing applytoyou. nYouwerethespouseofafamilytaxbenefit(FTB) claimantorthespouseofachildcarebenefit claimanton30June2009andyourincome wastakenintoaccountintheirclaim. nYourspousehasgivenyouauthoritytoquote theircustomerreferencenumber(CRN)onyour taxreturn(ifyourspousedoesnotknowtheirCRN, theycancontacttheFAO). nYourspousehasadebtduetotheFAOorexpects tohaveanFAOdebtfor2009. nYouexpecttoreceiveataxrefundfor2009. nYouconsenttousepartorallofyourrefundto repayyourspousesFAOdebt. Ifyouconsent,printXintheYES box.Youmust completeyourspousesCRNatZ,andsignand datetheconsent.
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TAXPACK 2009