Individual tax return instructions supplement 2012 - Australian ...

24 Other income4Add5Addup your category 1 income and write the totalat Y.up your category 2 income. Include theamount you show at Z (but do not include amountsyou have shown at item 1, 2, 13, 14 or 15) andwrite this total at V.D11Deductible amount ofundeducted purchaseprice of a foreign pensionor annuityTotal supplementincome or lossCompleting your tax return1Add2Add3Take4Write5Transferup all the income amounts in the right-handcolumn of items 13 to 24 on your tax return. Includeany primary production and non-primary productiondeferred non-commercial business losses addedback at item 16.up all the loss amounts, if any, in the right-handcolumn of items 13, 14, 15, 17, 20 and 21.away the amount you worked out at step 2from the total income amount you worked out atstep 1.your answer from step 3 at TOTALSUPPLEMENT INCOME OR LOSS on page 15of your tax return. If you made an overall loss,print L in the LOSS box at the right of TOTALSUPPLEMENT INCOME OR LOSS.the amount you wrote at TOTALSUPPLEMENT INCOME OR LOSS to I on page 3of your tax return. If the amount is a loss, print L inthe LOSS box at the right of the amount.Did you receive a foreign pensionor annuity which has a deductibleamount of undeducted purchaseprice (UPP)?No Go to question D12.Yes Read on.Answering this questionTo claim this deduction you must show income froma foreign pension or annuity at D item 20 (on thesupplementary section of your tax return).The UPP is the amount you contributed towards yourpension or annuity. Only some foreign pensions andannuities have a UPP.If you need information about pensions from particularcountries, go to ato.gov.au/instructions2012 and readquestion D11.Completing your tax return1If2Writeyou already know the deductible amount, go tostep 2.Otherwise, you must go toato.gov.au/instructions2012 and read questionD11 to work out the deductible amount.the deductible amount at Y item D11.INDIVIDUAL TAX RETURN INSTRUCTIONS SUPPLEMENT 2012 s23