Tax worksheets and schedules

You can lodge most tax returns in Tax in Practice Compliance. It includes activity statements, all tax return types (except SMSF) and some minor forms.

Tax returns that you can lodge

Activity statements
Individual tax return
Company return
Trust return
Partnership return

Minor forms that you can lodge

Fringe Benefit Tax (FBT) returns
Family Trust Election (FTE)
Interposed Entity Election (IEE)

Worksheets and ATO schedules

For each tax return type, we provide a list of:

Tax worksheets: These are supporting worksheets used for calculations in tax returns. Worksheets are not lodged with the ATO.
ATO Schedules: These are lodgable forms that are prepared with the tax return. They are lodged with the ATO along with the tax return.

Key points

Tax worksheets are supporting worksheets used for calculations in tax returns, they are not lodged to the ATO.
ATO Schedules are lodgable forms that are prepared with the tax return, they are lodged to the ATO with the tax return.
Changes you make to worksheets and schedules are automatically saved. You'll see a message at the top-left of the page when changes are auto-saved, letting you know it's safe to navigate away from the page without losing data.

Individual return—schedules and worksheets

You can access the ATO schedules and worksheets from the drop-down on the left side of the tax return or from Related schedules and worksheets link near the tax return label

ATO schedules

Schedule	Description
Attributed personal services income payments	Complete this schedule to report personal service income at Item 9
Australian government benefit payment summary	Complete this schedule to report Australian government allowances, pensions and special payments at items 5, 6 and 24
Australian superannuation income stream	Complete this schedule to report the superannuation income stream at Item 7.
Australian superannuation lump sum payments	Complete this schedule to report Super lump sum payment summary payments at Item 8
Capital gains tax	Complete this schedule if you have a CGT event at Item 18
Deductions schedule	Complete this schedule if you're claiming a deduction for items D1–D10 and D12–D15. Learn how to complete Deductions schedule
Distribution received - Managed fund	Use this worksheet if you've received a distribution from a Managed fund. Use this worksheet to enter the - details of any share of income or loss received from another partnership - deductions your partnership may have incurred in earning that share of income from another partnership.
Distribution received - Partnership	Complete this schedule to enter the details of any share of income or loss received from another partnership and any deductions you may have incurred in earning the share of income
Distribution received - Trust	Complete this schedule to enter the details of any share of income or loss received from another trust and any deductions you may have incurred in earning that distribution income
Dividends	Complete this schedule to report dividends franked and unfranked that you received during the current income year from Australian companies in which you owned shares for Item 11
Early stage investor (ESIC) tax offset	Complete this schedule at Item T8 to claim an offset if you invested in an eligible qualifying Early stage innovation company (ESIC)
Early stage venture capital limited partnership (ESVCLP) tax offset	Complete this schedule at Item T7 to claim an offset if you have contributed to an Early stage venture capital limited partnership (ESVCLP)
Employee share scheme	Complete this schedule to report discounts on 'employee share scheme interests' (ESS interests) that you received under an employee share scheme for Item 12
Employment termination payment summary	Complete this schedule to report employment termination payments at Item 4.
Foreign employment income non-payment summary	Complete this schedule to report foreign income for Item 20.
Foreign employment income payment summary	Complete this schedule to report foreign income for Item 1.
Foreign entities	Complete this schedule to report non-resident trusts distributing the CFC/Transferor trust income for Item 19.
Foreign pensions or annuities	Complete this schedule to report foreign pension or annuities received for Item 20
Individual PAYG payment summary	Complete this schedule to report business and personal services income for Items 14, 15 & P8
Income details schedule	When you create a schedule for any income item, the INCDTLS schedule is automatically created. See Income details schedule for more information
Interest	Complete this schedule to report interest income for Item 10
Non-Resident Foreign Income	Complete this schedule if a foreign resident needs to lodge an Australian income tax return or has an outstanding HECS-HELP or TSL loan with the Australian Government
Other foreign income	Complete this schedule to report foreign income, such as Foreign rental, Foreign financial investment and Other foreign income at Item 20
Other income	Complete this schedule to report other types of income that you haven't been able to show elsewhere in the return at Item 24
Rental property	Complete this schedule if you have rental income at Item 21. Learn how to complete Rental property schedule
Salary and wages payment summary	Complete this schedule to report Australian income for Item 1.

MYOB worksheets


Borrowing expenses	Use this worksheet in the rental schedule to calculate the amount of loan to be deducted in the current year or calculate the claim amount if the loan is finalised or paid off.
Business - Non Primary Production	Use this worksheet to record income and expenses for non-primary production, business or professional income.
Business - Primary Production	Use this worksheet for pastoral or livestock accounts. - to record income and expenses of a primary production nature - to calculate the natural increase of livestock herds or flocks.
Business - Reconciliation Statement	Use this worksheet to enter income and expense reconciliation adjustment items to reconcile operating profit or loss as shown in the profit or loss account (the accounts).
Capital gains	Use this worksheet to record capital gains at Item 18.
Capital losses	Use this worksheet to record capital losses at Item 18.
Invalid carer offset	Complete this worksheet if you're claiming an offset at Item T5
Motor vehicle expenses	Use this worksheet to calculate deductions for work-related use of your motor vehicle.
Other refundable Tax offset	Use this worksheet to calculate offsets at Item T9 for - Exploration Credits - Special Disability Trusts Offsets
Primary production income averaging	Use this worksheet if the primary producer is eligible to use the Primary Production Averaging system.
Senior and pensioners tax offset	Use this worksheet to calculate the offset at Item T1
Small business income tax offset	Use this worksheet to calculate the eligible small business income to help calculate the small business tax offset.
Special professionals income averaging	Use this worksheet to calculate if the taxpayer was a special professional and is eligible for concessional rates of tax under the Income Averaging System.
Superannuation contribution on behalf of spouse	Use this worksheet to calculate the offset at Item T2 and if you made contributions to a complying super fund or a retirement savings account (RSA) on behalf of your spouse.
Superannuation lump sum	Use this worksheet to calculate the Superannuation lump sum offset for the Death Benefit lump sum paid to a non-dependant of the deceased.
Tax depreciation	Use this worksheet to integrate depreciating assets from the Assets tab and allocate to the relevant items in the tax return. See how to complete Tax depreciation worksheet.
Work-related self-education expenses	Use this worksheet to calculate deductions at Item D4 for expenses from a self-education expenses where there is a close connection between the course and your work activities
Zone offset	Use this worksheet to calculate the offset at Item T4 for people living in remote or isolated areas of Australia.

Company return—schedules and worksheets

You can access the ATO schedules and worksheets from the drop-down on the left side of the tax return or from Related schedules and worksheets link near the tax return label

ATO schedules

Schedule	Description
Capital gains tax	Complete this schedule if you have a CGT event in the tax return at Item 18
Consolidated group losses	Complete this schedule if the company is a head company of a consolidated group or a multiple entry consolidated (MEC) group.
Dividends	Complete this schedule to report dividend income and deductions related to the income
Dividends and interest	Complete this schedule to report dividends you pay to shareholders and any franking credits.
Foreign income	Complete this schedule to report income from foriegn sources. The income types can be - business income - foreign employment income - most pensions and annuities (including from managed funds) - income streams from super funds - bank interest - dividends - royalties - rent - capital gains - personal services income
Interposed entity election or revocation	Complete this schedule attached to a company return or as a stand alone form.
International Dealings Schedule	Complete this schedule if your company has International related party dealings/transfer pricing. See how to complete International Dealings schedule
Interest income	Complete this schedule to report interest income and deductions related to the income
Losses schedule	Complete the Losses schedule where there is a loss amount recorded at any of the losses labels and the total of those tax losses and capital losses exceeds $100,000.
Non-individual PAYG payment summary
Notification of members joining and/or leaving an income tax consolidated group	Complete this worksheet to notify the ATO of entities leaving or joining the consolidated group.
Reportable tax position	Complete this schedule only if instructed by the ATO to lodge.
Research and development tax incentive	Complete this schedule to calculate any eligible R&D offsets
Trust income	Complete this schedule to report: - the details of any share of income or loss received from another trust - deductions your trust may have incurred in earning that distribution income.

MYOB worksheets


Distribution received - Partnership	Use this worksheet to enter the - details of any share of income or loss received from another partnership - deductions your partnership may have incurred in earning that share of income from another partnership.
Franking account	Use this worksheet to help you manage your Franking account and complete Item 8M in the tax return.
Motor vehicle expenses	Use this worksheet to calculate deductions for work-related use of your car or another motor vehicle.
Non deductible expenses	Use this worksheet to calculate non-deductible amounts at Item 7W
Other Income	Use this worksheet to calculate the gross income at Item 6R
Other expenses	Use this worksheet to calculate the expenses for Item 6S
Other Assessable income	Use this worksheet for assessable income not included in the accounts for Item 7B.
Other deductible expenses	Use this worksheet to calculate the expenses for Item 7X
Other income non assessable	Use this worksheet for non-assessable income not included in the accounts for Item 7Q
Rental property	Complete this worksheet if you have rental income at Item 21. Learn how to complete a Rental property schedule
Research and development clawback amounts	Use this worksheet to calculate the amount of expenditure that relates to the recoupment for which you have received the R&D tax incentive.
Tax depreciation worksheet	Use this worksheet to integrate depreciating assets from the Assets tab and allocate to the relevant items in the tax return. See how to complete Tax depreciation worksheet.
Taxation of financial arrangements	Use this worksheet to calculate Taxation of financial arrangements (TOFA)

Partnership return—schedules and worksheets

You can access the ATO schedules and worksheets from the drop-down on the left side of the tax return or from Related schedules and worksheets link near the tax return label.

ATO schedules

Schedule	Description
Dividends	Complete this schedule to report dividend income and deductions related to the income
Interest	Complete this schedule to report interest income and deductions related to the income.
Interposed entity election or revocation	Complete this schedule attached to a company return or as a standalone form.
International Dealings schedule	Complete this schedule if your company has International related party dealings/transfer pricing. See how to complete International Dealings schedule
Losses schedule	Complete the Losses schedule where there is a loss amount recorded at any of the losses labels and the total of those tax losses and capital losses exceeds $100,000.
Non-individual PAYG payment summary	Use this schedule to report details on voluntary agreements; labour, hire or other specified payments; amounts withheld where no ABN has been quoted; and attributed Personal Services Income.
Rental property	Complete this schedule if you have rental income at Item 9. See how to complete Rental property schedule.
Trust income	Complete this schedule to report: - the details of any share of income or loss received from another trust - deductions your trust may have incurred in earning that distribution income.

MYOB worksheets


Borrowing expenses	Use this worksheet in the rental schedule to calculate the amount of loan to be deducted in the current year or calculate the claim amount if the loan is finalised or paid off.
Business - Primary Production	Use this worksheet for pastoral or livestock accounts may be used: - to record income and expenses of a primary production nature and - to calculate the natural increase of livestock herds or flocks.
Business - Non Primary Production	Use this worksheet to record income and expenses for non-primary production, business or professional income.
Business - Reconciliation Statement	Use this worksheet to enter income and expense reconciliation adjustment items to reconcile operating profit or loss as shown in the profit or loss account (the accounts).
Foreign income	Use this worksheet to report income from foriegn sources. The income types can be - business income - foreign employment income - most pensions and annuities (including from managed funds) - income streams from super funds - bank interest - dividends - royalties - rent - capital gains - personal services income
Motor vehicle expenses	Use this worksheet to calculate deductions for work-related use of your car or another motor vehicle.
Small business income	Use this worksheet to calculate the small business from various sources and deductions to complete Item 5V.
Tax depreciation worksheet	Use this worksheet to integrate depreciating assets from the Assets tab and allocate them to the relevant items in the tax return. See how to complete Tax depreciation worksheet.
Taxation of financial arrangements	Use this worksheet to calculate the Taxation of financial arrangements (TOFA)

Trust return—schedules and worksheets

You can access the ATO schedules and worksheets from the drop-down on the left side of the tax return or from Related schedules and worksheets link near the tax return label.

ATO schedules

Schedule	Description
Capital gains tax	Complete this schedule if you have a CGT event in the tax return at Item 21.
Dividends	Complete this schedule to report dividend income and deductions related to the income
Family trust election, revocation or variation	Complete this schedule attached to a trust return or as a standalone form.
Interest	Complete this schedule to report interest income and deductions related to the income.
Interposed entity election or revocation	Complete this schedule attached to a company return or as a standalone form.
International Dealings schedule	Complete this schedule if your company has International related party dealings/transfer pricing. See how to complete International Dealings schedule
Losses schedule	Complete the Losses schedule where there is a loss amount recorded at any of the losses labels and the total of those tax losses and capital losses exceeds $100,000.
Non-individual PAYG payment summary	Use this schedule to report details on voluntary agreements; labour, hire or other specified payments; amounts withheld where no ABN has been quoted; and attributed Personal Services Income.
Rental property schedule	Complete this schedule if you have rental income at Item 9. See how to complete Rental property schedule.
Trust income	Complete this schedule to report: - the details of any share of income or loss received from another trust - deductions your trust may have incurred in earning that distribution income.

MYOB worksheets


Borrowing expenses	Use this worksheet in the rental schedule to calculate the amount of loan to be deducted in the current year or calculate the claim amount if the loan is finalised or paid off.
Business - Primary Production	Use this worksheet for pastoral or livestock accounts may be used: - to record income and expenses of a primary production nature and - to calculate the natural increase of livestock herds or flocks.
Business - Non Primary Production	Use this worksheet to record income and expenses for non-primary production, business or professional income.
Business - Reconciliation Statement	Use this worksheet to enter income and expense reconciliation adjustment items to reconcile operating profit or loss as shown in the profit or loss account (the accounts).
Foreign income	Use this worksheet to report income from foriegn sources. The income types can be - business income - foreign employment income - most pensions and annuities (including from managed funds) - income streams from super funds - bank interest - dividends - royalties - rent - capital gains - personal services income
Motor vehicle expenses	Use this worksheet to calculate deductions for work-related use of your car or another motor vehicle.
Small business income worksheet	Use this worksheet to calculate the small business from various sources and deductions to complete Item 5V.
Tax depreciation worksheet	Use this worksheet to integrate depreciating assets from the Assets tab and allocate to the relevant items in the tax return. See how to complete Tax depreciation worksheet.
Taxation of financial arrangements	Use this worksheet to calculate Taxation of financial arrangements (TOFA)