Personal Information Section

Name or Title Change Since Last Lodging Tax Return:

If you have changed your name, title or address since lodging your last tax return, you will need to inform the ATO directly to update this information before lodging your tax return.  

As a general rule, taxpayers who are residents of Australia for tax purposes pay Australian tax on their worldwide income, whilst non-residents (foreign residents) and temporary residents pay tax only on income from Australian sources. Residency is determined at the time the tax return is lodged on a year-by-year basis. Being a non-resident in one year does not necessarily mean that you cannot be considered a resident in subsequent years.

There are four tests for residency. You only need to satisfy one test to be considered a resident for tax purposes.

1. The Resides test simply states that you are a resident of Australia for tax purposes if you reside in Australia. The resides test considers factors such as your physical presence, intention and purpose for being in Australia, wether your family, assets and your ties to Australia. The weight given to each factor will vary depending on individual circumstances. As this test considers whether you reside in Australia, having a connection to or being a resident of another country does not necessarily mean you will not be a resident of Australia for tax purposes. You can be a resident of more than one country for tax purposes.
2. Domicile test - You're an Australian resident if your permanent home is in Australia.
3. The 183 day test - may apply if you have arrived into Australia and been here for more than half the income year.
4. The Commonwealth Superannuation Test applies to Australian Government employees working at Australian posts overseas and who are members of the CSS or PSS schemes.

• 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

You must start making compulsory repayments against your study or training support loan when your repayment income exceeds the minimum repayment threshold. For the 2023-24 year that threshold is $51,550. As your income rises above this threshold the rate you repay the loan increases.

Your repayment income is calculated using the following amounts from your tax return and payment summaries:

• taxable income – not including any assessable First Home Super Saver (FHSS) released amounts
• any reportable fringe benefits (regardless of the exempt status of your employer)
• total net investment loss (which includes net rental losses)
• reportable super contributions
• any exempt foreign employment income amounts.

In most cases, your spouse is not considered an Australian resident for tax purposes if they:

• did not live in Australia during the financial year
• were in Australia temporarily and had no intention of living here permanently
• came to Australia on a working holiday visa

Contributions to your spouse's superannuation fund may entitle you to the spouse super contribution tax offset provided all the following conditions apply:

• The contributions were made to your spouse's superannuation fund.
• Both you and your spouse are Australian residents
• At the time you made the contributions you and your spouse were not living separately and apart on a permanent basis
• The sum of your spouse's assessable income, total reportable fringe benefits amounts and reportable employer super contributions are less than $40,000 and the contributions were not deductible to you
• Your spouse did not exceed their non-concessional contributions cap for the year or had a total superannuation balance equal to or going over the transfer balance cap immediately before the contribution was made.

The tax offset for eligible spouse contributions can't be claimed for super contributions that you made to your own fund, then split to your spouse. This is not a contribution but rather a rollover or transfer.
The maximum offset per financial year is $540.

This offset is only available in limited circumstances and is subject to income thresholds. You may claim the Invalid and Invalid Carer offset if you maintained your spouse who was an invalid or cared for an invalid relative. The invalid must have received one of the following:

• A disability support pension under the Social Security Act 1991
• A special needs disability support pension under the Social Security Act 1991
• An invalidity service pension under the Veterans’ Entitlement Act 1986

If you maintained a carer who cared for an invalid, the carer must have cared for your or your spouse's invalid child aged 16 years or older, or brother or sister aged 16 or older, and have been:

• your dependent spouse, or
• you or your spouse's dependent parent who lived in Australia.

If the person being cared for did not receive any support payments, the carer must have received a carer allowance or carer payment under the Social Security Act 1991 in respect to the care they provided.

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.

Spouse's Australian government pensions and allowances:

Enter the total amount of Australian Government Allowances and pensions your spouse received that were subject to tax (whether tax was withheld or not). Do not include exempt payments here.

Other specified exempt payments your spouse received:

Enter the amount of the following tax-free government pensions your spouse received for income year:

• 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.

These amounts should be entered here, not at spouse's exempt pension income.

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 income year that did not exceed your spouse's low rate cap.

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. These amounts will be on the trust distribution statements. Do not include any amount that has already been included in your spouse's taxable income.

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.

Dependants Adjusted Taxable Income (ATI)
Your dependant’s ATI is relevant for certain tax offsets and reductions. Your dependent's adjusted taxable income includes most forms of income:

• taxable income (excluding any assessable First home super saver released amount)
• adjusted fringe benefits total, which is the sum of
  • reportable fringe benefits amounts received from employers exempt from fringe benefits tax under section 57A of the Fringe Benefits Tax Assessment Act 1986 multiplied by 0.53, and
  • reportable fringe benefits amounts from employers not exempt from fringe benefits tax under section 57A of the Fringe Benefits Tax Assessment Act 1986
• reportable employer superannuation contributions
• deductible personal superannuation contributions
• certain tax-free government pensions or benefits received by the person
• target foreign income (income and certain other amounts from sources outside Australia not included in your taxable income or received as a fringe benefit)
• net financial investment loss (the amount by which the person's deductions attributable to financial investments exceeded their total financial investment income)
• net rental property loss (the amount by which the person's deductions attributable to rental property exceeded their rental property income)

• Any child support payments the person provided to another person.

If you maintained a dependant during the tax year, you may be eligible for a tax offset provided this dependant is an Australian resident for tax purposes.

• Your dependant, who may be your spouse, child, brother or sister aged 16 or older, or the child, brother or sister aged 16 or older of your spouse, your parent or your spouse's parent must have lived in Australia during the tax year.
• They may have been outside Australia temporarily but must not have had the intention to leave the country for good.
• If your dependant is a foreign student, they must have been enrolled in a course of study lasting longer than 6 months.