This question is about reportable fringe benefits amounts that you received. Do not show an amount less than $3,738.

Did you receive any reportable fringe benefits amount?
No	go to question IT2 Reportable employer superannuation contributions, or   return to main menu Tax return for individuals instructions.
Yes	Read below.

Answering this question

You will need every PAYG payment summary - individual non-business and every PAYG payment summary - foreign employment you received that shows reportable fringe benefits amounts.

Completing your tax return

Step 1

Add up the reportable fringe benefits amounts shown on your payment summaries.

If an amount shown on your payment summary is less than $3,738, you do not include it. Check with your employer that the amount is correct.

Step 2

Write the total at W item IT1. If your total is less than $3,738, leave W  blank.

Where to go next go to question IT2 Reportable employer superannuation contributions   return to main menu Tax return for individuals instructions, or   go back to Income tests.