This question is about the following Australian Government payments:
- Newstart allowance
- Youth allowance
- Austudy payment
- parenting payment (partnered)
- partner allowance
- sickness allowance
- special benefit
- widow allowance
- farm household allowance
- an education payment of any of the following when you were 16 years old or older
- ABSTUDY living allowance
- payment under the Veterans' Children Education Scheme
- payment under the Military Rehabilitation and Compensation Act Education and Training Scheme 2004, shown as 'MRCA Education Allowance' on your PAYG payment summary - individual non-business
- other taxable Commonwealth education or training payments shown on your payment summary
- an income support component from a Community Development Employment Project (CDEP) shown as 'Community Development Employment Projects (CDEP) payments' on your PAYG payment summary - individual non-business
- a CDEP scheme participant supplement
- disaster recovery allowance.
If you received an Interim farm household allowance, do not show it here; show it at item 24.
Do not include any Australian Government allowances and payments that are not taxable, show these at item IT3 Tax-free government pensions; see Amounts that you do not pay tax on.
Do not include any parental leave payments or dad and partner payments; show these at item 1 Salary or wages.
Interim income support payments are not reported as separate amounts on Centrelink PAYG payment summaries, but are included in the total amount reported for emergency and general assistance payments. If you received these payments you will need a letter from Centrelink notifying you of the amount of interim income support payment you have received. Show the amount at this item in order to get the correct tax offset.
Show at item 24 Other income the balance of the amount for emergency and general assistance payments shown on your Centrelink PAYG payment summary.
Record keeping
Keep all statements and payment summaries with your records.
Beneficiary tax offset
You may be entitled to a tax offset on this income.
Tax offsets reduce the amount of tax you have to pay.
If you received one or more of the payments listed above, you may be entitled to a beneficiary tax offset. You do not have to work out your tax offset. We work it out for you from the answers you give at this item. If you want to work out your beneficiary tax offset, you can use the beneficiary tax offset calculator at ato.gov.au/calculators.
If you are eligible for both the Seniors and pensioners tax offset and the Beneficiary tax offset, you are entitled to receive only one of these offsets. We will work out which one gives you the highest tax offset.
Did you receive any of these payments?
No |
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|---|---|
Yes |
Read below. |
Answering this question
You will need:
- your PAYG payment summary - individual non-business, or
- a letter from the agency that paid your allowance or payment stating the amount you received.
If you have not received this information or you have lost it, contact the agency that paid you.
Completing your tax return
Step 1
Add up the tax withheld shown on each of your payment summaries and letters.
Write the total under Tax withheld at the left of A item 5.
Step 2
Add up the income shown on each of your payment summaries and letters.
Write the total at A item 5.
Helpful hint
If you prepare your tax return online using e-tax, you can use the pre-filling service to download these payments directly to your tax return.
Where to go next
- Go to question 6 Australian Government pensions and allowances.
- Return to main menu Individual tax return instructions.
- Go back to question 4 Employment termination payments (ETP).