Why is the Income Averaging – Primary Producer section showing when the individual is not a primary producer?
This section appears because the ATO Individual Tax Return form automatically includes the Income Averaging – Primary Producer schedule as part of its standard structure. It will display on all individual returns, regardless of whether the taxpayer is a primary producer.
How can this section be removed?
This section cannot be removed from the form. However, no income averaging is applied unless primary production amounts are entered.
Since there are no primary production figures included in this return, the section has no effect on the tax calculation and will not impact the assessment lodged with the ATO. No further action is required.