Worksheet D

Additional eligible and ineligible income

Additional eligible income might be a Government allowance paid in respect of a business. Ineligible income might concern income earned in a different year because the taxpayer finished work but the termination pay was not received until the subsequent year. Refer to the ATO website for Individual tax return instructions for a full description of what would be considered to be eligible and ineligible income.

Other Adjustments

These might concern deductions that are business related but which have been claimed at the other labels in the return, for example, a business gift made but claimed at Item D9 gifts, or Sales discounts may have been included at business income labels I and J. In these cases, these types of income and deductions must be adjusted to correctly reflect assessable income.