Include income shown on a PAYG payment summary - individual non-business from any of the following:
- salary or wages
- allowances, earnings, tips, directors fees etc
- employer lump sum A or B payments
- lump sum D payments
- lump sum E payments in arrears
- Community Development Employment Project (CDEP)
- exempt foreign employment income.
If your payment summary also shows any of the following, include those details here:
- reportable fringe benefits amount (for more information, see Total reportable fringe benefit amounts)
- reportable employer superannuation contributions (for more information, see Reportable employer superannuation contributions)
- workplace giving (for more information, see Gifts or donations)
- union or professional association fees (for more information, see Other work-related expenses).
Do not show at this section
If you:
- received a PAYG payment summary - foreign employment, show these amounts at Foreign employment income in the Payment summaries section.
- are an Australian Government agency employee (and not a member of a disciplined force), show income earned from delivering Australian official development assistance (ODA) at Foreign employment income in the Payment summaries section. You are no longer eligible for an Australian income tax exemption on this income.
- received income for work or services performed in the Joint Petroleum Development Area (JPDA), show this income at Foreign employment income in the Payment summaries section.
- received a PAYG payment summary - superannuation income stream, show these amounts at Super income stream in the Payment summaries section.
If you can't see these sections, use the Personalise return screen to select those sections that apply to you. For further help with personalising your return, see How to personalise your return.
Completing this section
You will need your PAYG payment summary – individual non-business or a comparable statement such as a letter or signed statement from each employer or payer.
If you do not have all your payment summaries or comparable statements, contact your employer or payer for a copy or comparable statement. If you are unsuccessful in obtaining any of these, see Lost or missing PAYG withholding payment summary.
We have pre-filled your tax return with payment summary information provided to us. Check for salary, wages, allowances, tips, bonuses etc. (including lump sum A, B, D or E payments) you received that are not pre-filled and ensure you add them.
- Enter the Occupation where you earned most income.
If you cannot find your specific occupation, choose the most appropriate one that applies to you. - For each payment summary that has not been pre-filled in your tax return, select Add and enter information into the corresponding fields.
- For each payment summary that has a Gross payment greater than '0', you must provide the Payer's Australian business number (ABN) or Withholding payer number (WPN). If you don’t know the ABN check with your payer or look-up the ABNExternal Link.
- For each payment summary that has a Lump sum A greater than '0', select the Lump sum A type.
- For each payment summary that has a Lump sum B greater than '0', enter the full amount. myTax will divide the Lump sum B amount by 20 and include that as your income. This is because only 5% is taxable.
- For each payment summary that has a Lump sum E greater than '0', enter the required additional information (year and amount earned) and select Save. If the payment relates to more than one year, select Add and provide additional details.
- For each payment summary that has Exempt foreign employment income greater than '0':
- enter the Foreign tax paid on exempt foreign employment income
- select the Country employed in
- answer the question Does the exempt foreign employment income include a payment in arrears?
If Yes, enter the Lump sum in arrears in $AUD and the required additional information (year and amount earned), and select Save. If the payment relates to more than one year, select Add and provide additional details.
- Select Save.
- Select Save and continue.
Tax tips
Make sure you keep all your records for five years from the date you lodge your tax return. A shorter record-keeping period may apply in some situations. There is more information on record keeping and written evidence in Keeping your tax records. If:
- you are between 18 and 35 years old, and
- you indicated that you earned income while you held a Working Holiday visa (subclass 417) or Work and Holiday visa (subclass 462)
you must ensure Working holiday maker net income in the Adjustments section is also completed.