2008 Client tax return interview checklist

Tax File Number: / / ABN:

Are you an Australian resident? YES/NO/UNSURE……………………………………………………...
Name: Mr/Mrs/Ms/Miss:
Name changed since last return? YES/NO
If YES, previous name:
Postal Address:
Postal address changed from last tax return? YES/NO
Address:
Date of birth: / /
Telephone: (H) (W) (M)
Email:
Occupation:
Spouse details (if applicable):
Do you want to use EFT? YES/NO
If YES, provide bank details BSB: Account Number:
Account name:

Please circle YES or NO for each of the items listed below:

INCOME – Please provide evidence
1. Salary or wages YES/NO
2. Allowances, earnings, tips, director’s fees etc YES/NO
3. Lump sum payments YES/NO
4. Eligible termination payments YES/NO
5. Commonwealth of Australia government allowances like Newstart, youth allowance
and Austudy payment YES/NO
6. Commonwealth of Australia Government pensions and allowances YES/NO
7. Other Australian pensions or annuities (including superannuation pensions) YES/NO
8. Attributed personal services income YES/NO
9. Reportable fringe benefits YES/NO
10. Interest YES/NO
11. Dividends YES/NO
12. Distributions from partnerships and/or trusts YES/NO
13. Personal services income YES/NO
14. Net income or loss from business YES/NO
15. Deferred non-commercial business losses YES/NO
16. Amounts withdrawn from farm management deposits YES/NO
17. Net capital gains YES/NO
18. Direct or indirect interest in a controlled foreign entity YES/NO
18. Transfer of property or services to a non-resident trust YES/NO
18. Interest in a foreign investment fund (FIF) or a foreign life assurance policy (FLP) YES/NO
19. Foreign source income (including foreign pensions) and foreign assets or property YES/NO
20. Rent YES/NO
21. Bonuses from a life assurance or friendly society policy YES/NO
22. Other income (please specify) YES/NO

DEDUCTIONS – Please provide evidence
D1. Work-related car expenses
* cents per kilometre method (max 5,000kms) YES/NO
* log book method YES/NO
* one-third of actual expenses method YES/NO
* 12% of actual cost method YES/NO
D2. Other work-related travel expenses
Employee domestic travel with reasonable allowance YES/NO
* If the claim is more than the reasonable allowance rate, do you have receipts for your
expenses? YES/NO
Overseas travel with reasonable allowance YES/NO
* Do you have receipts for accommodation expenses? YES/NO
* If travel is for 6 or more nights in a row, do you have travel records? (e.g. a travel diary) YES/NO
Employee without a reasonable travel allowance YES/NO
* Did you incur and have receipts for airfares? YES/NO
* Did you incur and have receipts for accommodation? YES/NO
* Do you have receipts for hire cars (if applicable)? YES/NO
* Did you incur and have receipts for meals and incidental expenses? YES/NO
* Do you have any other travel expenses? YES/NO
Other work-related travel expenses, e.g., borrowed car YES/NO
(please specify)

D3. Work-related uniform and other clothing expenses
Protective clothing YES/NO
Occupation-specific clothing YES/NO
Non-compulsory uniform YES/NO
Compulsory uniform YES/NO
Conventional clothing YES/NO
Laundry (up to $150 without receipts) YES/NO
Dry cleaning YES/NO
Other claims – mending/repairs, etc (please specify) YES/NO

D4. Work-related self-education expenses
Course taken at educational institution
* union fees YES/NO
* course fees YES/NO
* books, stationery YES/NO
* depreciation YES/NO
* seminars YES/NO
* travel YES/NO
* other (please specify) YES/NO

D5. Other work-related expenses
Home office expenses YES/NO
Computer and software YES/NO
Telephone/mobile phone YES/NO
Tools and equipment YES/NO
Subscriptions and union fees YES/NO
Journals/periodicals YES/NO
Depreciation YES/NO
Sun protection products (i.e., sunscreen and sunglasses) YES/NO
Seminars and courses not at an educational institution
* course fees YES/NO
* travel YES/NO
* other (please specify) YES/NO
Any other work deductions (please specify) YES/NO

Other types of deductions
D6. Low value pool deduction. YES/NO
D7. Interest and dividend deductions YES/NO
D8. Gifts or donations YES/NO
D9. Deductible amount of undeducted purchase price of an Australian pension or annuity YES/NO
D10. Cost of managing tax affairs YES/NO
D11. Australian film industry incentives YES/NO
D12. Deductible amount of undeducted purchase price of a foreign pension or annuity YES/NO
D13. Non-employer sponsored superannuation contributions YES/NO
Details of Superannuation Fund, if non-employer sponsored superannuation contributions:
Full name of fund Account number
Fund ABN Fund TFN
D14. Deduction for project pool YES/NO
D15. Other deductions (please specify) YES/NO

L1. Tax losses of earlier income years YES/NO
Tax offsets/rebates
T1. Do you have a dependent spouse (without dependent child or student), a housekeeper
or a child-housekeeper? YES/NO ?
Family Tax Benefit (FTB)
? Did you have care of a dependent child in 2007? YES/NO
? Did you or your spouse receive FTB through the Family Assistance Office in 2007? YES/NO
T2. Are you a senior Australian? YES/NO
T3. Are you a pensioner? YES/NO
T4. Did you receive a superannuation pension/ETP annuity? YES/NO
T5. Did you have private health insurance in 2007? YES/NO
T6. Did you receive Child Care Benefit and have out of pocket expenses during the 2006
income year for which you want to claim the 30% child care tax offset? YES/NO
T7. Do you have a child that was born or adopted between 1 July 2001 and 30 June 2004? YES/NO
T8. Did you make superannuation contributions on behalf of a spouse? YES/NO
T9. Did you live in a remote area of Australia or serve overseas with the Australian defence
force or the UN armed forces in 2007? YES/NO
T10. Did you have net medical expenses over $1,500? YES/NO

T11. Did you maintain a parent, spouse’s parent or invalid relative? YES/NO
T12. Land care and water facility tax offset YES/NO
T13. Are you a mature age worker with net income from working of less than $63,000? YES/NO
T14. Are you an STS taxpayer with an annual turnover of $75,000 or less? YES/NO
T15. Other tax offsets (please specify) YES/NO

Other relevant information
A. Are you entitled to the Medicare levy exemption or reduction in 2007? YES/NO
(If yes, please specify):

..
B. Did you become an Australian tax resident at any time during the 2007 income year? YES/NO
C. Did you cease to be an Australian tax resident at any time during the 2007 income year? YES/NO
D. Do you have a HECS/HELP liability or a student supplement loan (e.g., SFSS) debt? YES/NO
E. Did you pay any tax within 14 days before the due date of the liability (e.g., HECS/HELP)? YES/NO
F. Did a trust or company distribute income to you in respect of which family trust distribution
tax was paid by the trust or company? YES/NO
G. Do you have a loan with a private company or have such a loan amount forgiven? YES/NO
(If yes, please specify) – (reviewer consider if deemed dividend in year):

H. Did you receive any benefit from an employee share acquisition scheme? YES/NO
(If yes, please specify) – (reviewer consider if assessable in year):

? These tax offsets mat not be available where the taxpayer is eligible to claim FTB Part B.

Dated the ……..... day of................................... 20….....

Signature of taxpayer

Name (print)

2007 Individual Income Tax Return Kit

© National Tax & Accountants’ Association Ltd: May – June 2007