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Allowances, earnings, tips, directors fees etc

See what payments of income from working you need to include in your tax return.

Last updated 27 June 2018

This section is about payments of income from working. These include:

  • allowances
  • payments from which tax was not withheld, including
    • salary, wages, commissions, bonuses
    • income earned from part-time and casual jobs
    • income from income protection, sickness and accident insurance policies
  • tips, gratuities and payments for your services
  • consultation fees
  • payments for voluntary services (honoraria).

Allowances include:

  • car, travel and transport allowances, and reimbursements of car expenses (calculated by reference to the distance travelled by the car, such as 'cents-per-kilometre' allowances)
  • award transport payments (paid under an industrial law or award that was in force on 29 October 1986)
  • tool, clothing and laundry allowances
  • dirt, height, site, first aid and risk allowances
  • meal and entertainment allowances.

If you received a travel or an overtime meal allowance paid under an industrial law, award or agreement, do not show it on your tax return if:

  • you spent the whole amount on deductible expenses
  • it was not shown on your payment summary, and
  • it does not exceed the Commissioner's reasonable allowance amount.

You cannot claim deductions for expenses that you paid for with that allowance. For more information, see Taxation Determination TD 2017/19 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2017–18 income year?

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