This question is about income from salary or wages from which tax was withheld. Income from salary or wages includes:
- salary and wages
- commissions
- bonuses
- income from part-time or casual work
- parental leave pay
- Dad and Partner Pay
- amounts for lost salary or wages paid under
- an income protection policy
- a sickness or accident insurance policy, or
- a workers compensation scheme.
From 1 July 2009, there have been changes to the exemption rules for foreign employment income. Show the gross income from your PAYG payment summary - foreign employment at this item.
If you received income for work or services performed in the Joint Petroleum Development Area (JPDA), you should have a PAYG payment summary – foreign employment. You may need a copy of the JPDA fact sheet to work out how to deal with your JPDA income at this item.
Did you earn income from salary or wages shown on a PAYG payment summary - individual non-business or PAYG payment summary - foreign employment?
No |
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|---|---|
Yes |
Read on. |
If your PAYG payment summary - individual non-business shows any allowances, include them at item 2 Allowances, earnings, tips, directors fees etc.
Answering this question
You will need your PAYG payment summary - individual non-business, PAYG payment summary - foreign employment, or a comparable statement such as a letter or signed statement from each employer or payer, showing the following details:
- gross income (shown as 'Gross payments' on your payment summary)
- total tax withheld
- foreign tax paid, if applicable, and
- the employer's or payer's Australian business number (ABN) or withholding payer number (WPN).
If you do not have all your payment summaries or comparable statements, contact your employer or payer. If you are unsuccessful in obtaining any of these, there is information about making a statutory declaration in PAYG payment summary - individual non-business.
Completing your tax return
For the purposes of steps 1 to 5, 'payment summary' includes comparable statements and statutory declarations. Do not combine amounts from different payment summaries (unless instructed at steps 5 and 6).
Step 1
Print the occupation from which you earned most of your income from salary or wages under Your main salary and wage occupation at item 1.
Be as specific as possible when you describe how you earned your salary and wages, for example, 'insurance clerk' rather than 'clerk', 'facilities manager' rather than 'manager', 'bar attendant' rather than 'student'. For public servants, provide work type, for example, 'call centre operator'.
If you have more than five payment summaries, go to step 5.
Step 2
Write the employer's or payer's ABN or WPN from each payment summary under Payer's Australian business number at item 1.
Step 3
For each PAYG payment summary - individual non-business, write the 'Total tax withheld' shown on it under Tax withheld at the left of C to G item 1.
For each PAYG payment summary - foreign employment, write the 'Total Australian tax withheld' shown on it under Tax withheld at the left of C to G item 1.
Step 4
Write the gross payment amounts shown on each payment summary under Income at C to G item 1.
You have now finished this question; go to question 2 Allowances, earnings, tips, directors fees etc.
Step 5
If you have any PAYG payment summaries - foreign employment, go to step 6.
Otherwise, follow steps 2 to 4 for your first four PAYG payment summaries - individual non-business. Then, for your remaining payment summaries, add up the total tax withheld and write the total at the left of G item 1. Add up the gross payment amounts and write the total at G item 1. Leave the Payer's Australian business number for G blank.
You have now finished this question; go to question 2 Allowances, earnings, tips, directors fees etc.
Step 6
Sort your PAYG payment summaries - foreign employment from your PAYG payment summaries - individual non-business.
Add up the total Australian tax withheld shown on all your PAYG payment summaries - foreign employment and write the total at the left of C item 1. Add up the gross payment amounts and write the total at C item 1. Leave the Payer's Australian business number for C blank.
Add up the total tax withheld shown on all your PAYG payment summaries - individual non-business and write the total at the left of D item 1. Add up the gross payment amounts and write the total at D item 1. Leave the Payer's Australian business number for D blank.
You may be entitled to a foreign income tax offset, see question 20 Foreign source income and foreign assets or property for further information.
You have now finished this question; go to question 2.
Helpful hints
Do not attach your payment summaries and comparable statements to your tax return.
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.
Where to go next
- Go to question 2 Allowances, earnings, tips, directors fees etc.
- Return to main menu Individual tax return instructions.