[box style=”solid”]
If a taxpayer had a spouse during the relevant financial year, they must complete spouse details (including their spouse’s taxable income) in their individual tax return.
The ATO requires this information to correctly calculate the taxpayer’s entitlements and obligations.
If it is difficult for taxpayers to accurately determine each income item when lodging their return, they can provide a reasonable estimate of their spouse’s taxable income.
Taxpayers may incur penalty and interest charges if the estimate is unreasonable and leads to a tax shortfall.
[/box]