Individual tax return instructions supplement 2012 - Australian ...

T14 Other tax offsetsA4Completing your tax return1Add2Completeup all your tax offset amounts for this item.Write the total at C item T14.the CLAIM TYPE box at the right of Citem T14 as follows:n If you are only claiming a tax offset under theinfrastructure borrowings scheme under part A,print I in the CLAIM TYPE box.n If you are only claiming a JPDA tax offset underpart B, print H in the CLAIM TYPE box.n If you are claiming for more than one type oftax offset and code letters H and I both apply,choose the code letter that applies to the largestamount and print it in the CLAIM TYPE box.Total supplementtax offsetsCompleting your tax return1Add2Write3Transferup any tax offset amounts in the right-handcolumn of items T7, T8, T9, T10, T11 and T14on your tax return.the amount from step 1 at TOTALSUPPLEMENT TAX OFFSETS on page 16of your tax return.the amount you wrote at TOTALSUPPLEMENT TAX OFFSETS to T on page 5of your tax return.Amount on which familytrust distribution tax hasbeen paidIn 2011–12 did a trust, partnershipor company distribute anythingto you on which family trustdistribution tax has been paid?Distributions on which family trust distribution tax ispayable include:n income or property from a trust or partnershipn dividends or property from a companyn the use of property owned by the trust,partnership or company for which you havenot paid full value, such as the free use of aholiday house.The trust, partnership or company should be able totell you if family trust distribution tax has been paidon a distribution to you.No Go to question C1.Yes Read on.Completing your tax return1Add2Add3Take4Writeup the amounts or value of all distributionsto you on which family trust distribution tax hasbeen paid.up any expenses which you would have beenable to claim as a deduction if the distributions hadbeen included in your assessable income. Do notinclude expenses you have already claimed as adeduction at another question.away your step 2 amount, if any, from yourstep 1 amount.the amount from step 3 at X item A4. If theamount from step 3 is zero or less than zero, do notwrite anything.INDIVIDUAL TAX RETURN INSTRUCTIONS SUPPLEMENT 2012 s43