DTCA - Individual Tax Return Client Interview sheet 2024

CLIENT DETAILS
Tax File Number:		*ABN :**
*Name :**
*Residential Address :**
*Postal Address :**
*Phone :**
*Email Address :**
*Date of Birth :**
*Occupation :**	NOTE: If more than one, use the main one that most of the deductions are being claimed for
Name of Spouse:		Date of Birth:
Residency Status:	Resident for tax purposes? YES NO		Temporary resident? YES NO
How did you hear about us? :

INCOME
S.No	ITEM	YES	NO	N/A
1	PAYG Payment summaries/ Group Certificates Income from (Salary and wages, commission, bonuses, parental leave, workers compensation, sickness insurance policy, income from protection policy, Job Keeper Payment)	YES	NO	N/A
2	Allowances, Cash income, Casual jobs (Tips, Gratuities, directorsfees, Meal allowances, Travel allowances, Transport allowances,tool clothing and laundry allowances)	YES	NO	N/A
3	Employer Lump Sums	YES	NO	N/A
4	Employment Termination Payments (ETP) 2020 ETP Threshold is $ 210,000	YES	NO	N/A
5	Australian Government Benefits/Allowances (Job Seeker payment, Newstart, Youth allowance, widow allowance,farm household,sickness allownace and Austudy)	YES	NO	N/A
6	Australian Government Pensions/Allowances	YES	NO	N/A
7	Australian Annuities and Super Income Streams	YES	NO	N/A
8	Australian Superannuation lump sum payments	YES	NO	N/A
9	Attributed Personal Services Income	YES	NO	N/A
10	Bank Interest Received Details of Bank, interest amount, joint or individual	YES	NO	N/A
11	Dividends - Please bring dividend statements	YES	NO	N/A
12	Employee Share Schemes (Please bring related statements)	YES	NO	N/A
13	Income from Partnerships, Trusts, Estates Managed Investments (Property, shares etc.)	YES	NO	N/A
14	Personal Services Income - Must complete P1 PAYG Schedule ATO Determination	YES	NO	N/A
15	Business Income/Primary production GST registered Using SBE rules (Small Business Entity depreciation: Immediate deduction available for assets costing less than $20,000, purchased after 7:30 pm - 12 May 2015 and upto 28 Jan 2019, 29 Jan 2019 to 2 Apr 2019 25000, and 3 Apr 2019 to 30th Jun 2020 30000) - Must be in business - Business turnover below $10m	YES	NO	N/A
16	Deferred non-commercial business losses - Have you elected to have the TOFA (Taxation of Financial Arrangements) rules to apply? - If Yes, did you make a gain or loss, or have a transitional balancing arrangement?	YES	NO	N/A
17	Farm Management Deposit or Withdrawals Schemes applies?	YES	NO	N/A
18	Capital Gains - Have you sold any assets in Australia or Overseas? - Did this CGT event relate to a forestry managed investment scheme interest you held other than as an initial participant?	YES	NO	N/A
19	Foreign entities	YES	NO	N/A
20	Foreign Income (Incl. foreign pensions)- Any? - Foreign Income Tax offset - Do prior year Losses Exist?	YES	NO	N/A
21	Rental Income - (Must complete in the Rental Schedule) - Jointly owned? (Please fill out rental property questionnaire)	YES	NO	N/A
22	Life Assurances & Friendly Society Bonuses	YES	NO	N/A
23	Forest Management Investment Schemes Income	YES	NO	N/A
24	Other income - ATO General Interest Charge (GIC)- available from the Tax agents Portal - Income from sickness/Income Protection - Lump sum in Arrears (Lump sum E) ** refer to payment summary for amount - Jury fees (attendance fees only) - Foreign Exchange Gains - Other	YES	NO	N/A

INCOME TEST
S.No	ITEM	YES	NO	N/A
1	IT1 Total Reportable Fringe Benefits Amount	YES	NO	N/A
2	IT2 Reportable Employer Superannuation Contributions	YES	NO	N/A
3	IT3 Tax- free Government Pensions	YES	NO	N/A
4	IT4 Target Foreign Income	YES	NO	N/A
5	IT7 Child Support Paid	YES	NO	N/A
6	IT8 Number of Dependent Children	YES	NO	N/A

DEDUCTIONS
S.No	ITEM	YES	NO	N/A
1	- Substantiation Rules Explained to client? - Receipts kept? - Sighted?	YES	NO	N/A
2	D1 Motor vehicle used for work - Is the car paid by salary sacrifice or novated lease? (If Yes, cannot claim at D1) - Log book sighted you must have kept a logbook during 2019-20 Year of logbook CC.of Vehicle (refer to worksheet on software) Cents per Km claimable is 68 cents - flat rate (5000 Km per car)	YES	NO	N/A
3	D2 Work related travel expenses -Parking -Trains/Taxis/Airfare -Tolls -ATO Reasonable travel deduction? (can only claim if Travel allowance shown at Item 2)	YES	NO	N/A
4	D3 Work Clothing -Purchased Uniform -Protective footwear -Protective clothing -Laundry($.50 cents per load) -Dry cleaning	YES	NO	N/A
5	D4 Self-education (Less $250, where applicable- Please detail the occupation nexus to which these self-education expenses apply) -Student Union Fees -Travel -Course Fees (excluding HECS payments) -Text books -Other	YES	NO	N/A
6	D5 Other work-related expenses -Trade Union/Professional Associations -Internet -Tools -Home office (52 cents per hour and covid period .0 cents per hour from 1st mar to Jun 2020) -Stationery/Journals-Seminars -Overtime meals (only claimable if there is a meal allowance shown)-Other	YES	NO	N/A
7	D6 Low Value Pool deductions	YES	NO	N/A
8	D7 Interest related deductions (related to assessable interest income only)	YES	NO	N/A
9	D8 Dividends/Investment related deductions (related to dividend income only)	YES	NO	N/A
10	D9 Gifts/Donations (to Deductible Gift Recipients)	YES	NO	N/A
11	D10 Cost of managing tax affairs (e.g. tax agent fees) -Travel to Tax agent (Kms must be included in total 5000 kms claim in tax return) -Interest paid to ATO (available from Tax agents Portal)	YES	NO	N/A
12	D11 UPP of foreign annuity/pension	YES	NO	N/A
13	D12 Personal Superannuation Contributions $25,000 maximum limit per person including Employer or any super contribution There is no Age limit	YES	NO	N/A
14	D13 Deduction for project pool	YES	NO	N/A
15	D14 Forestry Management Investment Scheme deduction	YES	NO	N/A
16	D15 Other Deductions- Sickness & Accident or Income Protection Insurance - Include Policy number in software	YES	NO	N/A

TAX OFFSETS/REBATES
S.No	ITEM	YES	NO	N/A
1	T1 Seniors and Pensioners (includes self-funded retirees)	YES	NO	N/A
2	T2 Australian Superannuation Income stream	YES	NO	N/A
3	T3 Superannuation Contributions on behalf of your spouse	YES	NO	N/A
4	T4 Zone Rebate If YES, Zone name:	YES	NO	N/A
5	T5 Total Net Medical Expenses only for disability aids, attendant care or aged care	YES	NO	N/A
6	T6 Invalid and Invalid Carer (can only claim if dependent in receipt of gov't benefits)	YES	NO	N/A
7	T7 Land Care & Water facility Rebate	YES	NO	N/A
8	T8 Other Non-Refundable Tax offset	YES	NO	N/A
9	T9 Other Refundable Tax offsets	YES	NO	N/A

OTHER ITEMS - (including Medicare Levy)
S.No	ITEM	YES	NO	N/A
1	A1 Under 18 - Excepted Net Income	YES	NO	N/A
2	A2 PRO-RATA Tax free threshold - Did you cease/become a resident during this year? Date:	YES	NO	N/A
3	A3 Government Super Contributions	YES	NO	N/A
4	A4 Did a trust, company or partnership distribute anything to you on which Family Trust Distribution Tax has been paid?	YES	NO	N/A
5	C1 Early payment interest/credit	YES	NO	N/A
6	M1 Medicare Levy Reduction/ Exemption Reduction - YES NO Exemption - FULL HALF Prescribed person - FULL HALF Number of children - (Ensure a Medicare Exemption Certificate, where applicable, is attached to the tax return)	YES	NO	N/A
7	M2 Surcharge - (ensure spouse details are completed) Was taxpayer and all dependents covered by HOSPITAL Cover for the whole year? Did you pay maintenance for children not living with you? (If YES, the child needs to be covered by Hospital Insurance for full exemption to apply)	YES	NO	N/A
8	PHI Private Health Insurance rebate entitlement Private Health Insurance? Amount excess on policy: (Please note; if excess is more than $500 for singles or $1000 for families, the ATO does not recognize the taxpayer as being covered by Private Hospital cover and as such M2, should be YES for Liable)	YES	NO	N/A
9	PAYG Instalments - (Ensure total is entered)	YES	NO	N/A
10	Family Tax benefit & Child care rebates - (claims can only be processed through FAO)	YES	NO	N/A
11	HELP-DEBT (HECS-HELP, FEE-HELP, OS-HELP)	YES	NO	N/A
12	FINANCIAL SUPPLEMENT SCHEME DEBT	YES	NO	N/A

SUPPLEMENTARY QUESTIONS
S.No	ITEM	YES	NO	N/A
1	Do you owe any money to any government department (e.g. Child Support, HECS, Family Tax Benefit debts)? If so how much?	YES	NO	N/A
2	Has the ATO notified you that you have been selected for an audit or other type of review?	YES	NO	N/A
3	Did you receive a loan from a private company or have such a loan forgiven?	YES	NO	N/A
4	Did you make a loan to or forgive a debt of a private company?	YES	NO	N/A
5	Did you pay personal superannuation contribution?	YES	NO	N/A
6	Did you incur any expenses in establishing or ceasing a business?	YES	NO	N/A

If you are entitled to a refund, the ATO now requires all refunds to be paid via EFT
Your Bank Name:		Account Name:
BSB No:		Account Number:
Other Information/ follow up required.
Taxpayers declaration: I declare that all the information I have given is true and correct and I agree that DTCA can access the Tax Agent Portal and gather information necessary to complete my tax return and handle my tax affairs.
Taxpayer's Signature:		Date:

Individual Tax Return Client Interview sheet 2024

CLIENT DETAILS

INCOME

INCOME TEST

Deductions you can claim

DEDUCTIONS

TAX OFFSETS/REBATES

OTHER ITEMS - (including Medicare Levy)

SUPPLEMENTARY QUESTIONS

If you are entitled to a refund, the ATO now requires all refunds to be paid via EFT