Individual Tax Return Client Interview sheet 2021

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?
Temporary resident?
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)
2 Allowances, Cash income, Casual jobs
(Tips, Gratuities, directorsfees, Meal allowances, Travel allowances, Transport allowances,tool clothing and laundry allowances)
3 Employer Lump Sums
4 Employment Termination Payments (ETP)
2020 ETP Threshold is $ 210,000
5 Australian Government Benefits/Allowances
(Job Seeker payment, Newstart, Youth allowance, widow allowance,farm household,sickness allownace and Austudy)
6 Australian Government Pensions/Allowances
7 Australian Annuities and Super Income Streams
8 Australian Superannuation lump sum payments
9 Attributed Personal Services Income
10 Bank Interest Received
Details of Bank, interest amount, joint or individual
11 Dividends - Please bring dividend statements
12 Employee Share Schemes
(Please bring related statements)
13 Income from Partnerships, Trusts, Estates Managed Investments (Property, shares etc.)
14 Personal Services Income - Must complete
P1 PAYG Schedule
ATO Determination
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
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?
17 Farm Management Deposit or Withdrawals Schemes applies?
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?
19 Foreign entities
20 Foreign Income (Incl. foreign pensions)- Any?
- Foreign Income Tax offset
- Do prior year Losses Exist?
21 Rental Income - (Must complete in the Rental Schedule) - Jointly owned? (Please fill out rental property questionnaire)
22 Life Assurances & Friendly Society Bonuses
23 Forest Management Investment Schemes Income
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
INCOME TEST
S.No ITEM YES NO N/A
1 IT1 Total Reportable Fringe Benefits Amount
2 IT2 Reportable Employer Superannuation Contributions
3 IT3 Tax- free Government Pensions
4 IT4 Target Foreign Income
5 IT7 Child Support Paid
6 IT8 Number of Dependent Children
Deductions you can claim

When completing your tax return, you're entitled to claim deductions for some expenses, most of which are directly related to earning your income. To claim a work-related deduction:

  • you must have spent the money yourself and weren't reimbursed
  • there must be a nexus (connection) between your income and your expenses
  • you must have a record to prove it (there are some limited exceptions)

If the expense was for both work and private purposes, you can only claim a deduction for the work-related portion.

DEDUCTIONS
S.No ITEM YES NO N/A
1 - Substantiation Rules Explained to client?
- Receipts kept?
- Sighted?
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)
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)
4 D3 Work Clothing
-Purchased Uniform -Protective footwear
-Protective clothing -Laundry($.50 cents per load)
-Dry cleaning
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
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
7 D6 Low Value Pool deductions
8 D7 Interest related deductions (related to assessable interest income only)
9 D8 Dividends/Investment related deductions (related to dividend income only)
10 D9 Gifts/Donations (to Deductible Gift Recipients)
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)
12 D11 UPP of foreign annuity/pension
13 D12 Personal Superannuation Contributions
$25,000 maximum limit per person including Employer or any super contribution
There is no Age limit
14 D13 Deduction for project pool
15 D14 Forestry Management Investment Scheme deduction
16 D15 Other Deductions- Sickness & Accident or Income Protection Insurance - Include Policy number in software
TAX OFFSETS/REBATES
S.No ITEM YES NO N/A
1 T1 Seniors and Pensioners (includes self-funded retirees)
2 T2 Australian Superannuation Income stream
3 T3 Superannuation Contributions on behalf of your spouse
4 T4 Zone Rebate
If YES, Zone name:
5 T5 Total Net Medical Expenses only for disability aids, attendant care or aged care
6 T6 Invalid and Invalid Carer (can only claim if dependent in receipt of gov't benefits)
7 T7 Land Care & Water facility Rebate
8 T8 Other Non-Refundable Tax offset
9 T9 Other Refundable Tax offsets
OTHER ITEMS - (including Medicare Levy)
S.No ITEM YES NO N/A
1 A1 Under 18 - Excepted Net Income
2 A2 PRO-RATA Tax free threshold
- Did you cease/become a resident during this year?
Date:
3 A3 Government Super Contributions
4 A4 Did a trust, company or partnership distribute anything to you on which Family Trust Distribution Tax has been paid?
5 C1 Early payment interest/credit
6 M1 Medicare Levy Reduction/ Exemption
Reduction - Exemption - Prescribed person - Number of children - (Ensure a Medicare Exemption Certificate, where applicable, is attached to the tax return)
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)
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)
9 PAYG Instalments - (Ensure total is entered)
10 Family Tax benefit & Child care rebates - (claims can only be processed through FAO)
11 HELP-DEBT (HECS-HELP, FEE-HELP, OS-HELP)
12 FINANCIAL SUPPLEMENT SCHEME DEBT
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?
2 Has the ATO notified you that you have been selected for an audit or other type of review?
3 Did you receive a loan from a private company or have such a loan forgiven?
4 Did you make a loan to or forgive a debt of a private company?
5 Did you pay personal superannuation contribution?
6 Did you incur any expenses in establishing or ceasing a business?
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: