Things you need to know
Declare at this question 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 shown on an income statement or payment summary for lost salary or wages paid under
- an income protection policy
- a sickness or accident insurance policy
- a workers compensation scheme
- amounts shown on an income statement or payment summary for special payments resulting from COVID-19 (such as a stand-down payment or COVID-19 payment, but not an eligible termination payment)
- foreign employment. If you are an Australian Government agency employee (and not a member of a disciplined force), include here income earned from delivering Australian Official development assistance.
If your income statement or PAYG payment summary – individual non-business shows any allowances, include them at question 2 Allowances, earnings, tips, directors fees etc.
Did you earn income from salary or wages shown on an income statement, PAYG payment summary – individual non-business or PAYG payment summary – foreign employment?
No |
Go to question 2 Allowances, earnings, tips, directors fees etc 2023, or return to main menu Individual tax return instructions 2023. |
Yes |
Read on. |
What you need to answer this question
You will need your income statement, 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 income statement or payment summary)
- payment type indicator (if you are a working holiday maker)
- 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 can't find or think there is an issue with your income statement, payment summaries or comparable statements, contact your employer or payer. If you are unsuccessful, see Income statement not finalised or missing payment summary.
If you can't access your income statement through myGov, contact us.
Make sure you keep all your records for 5 years from the date you lodge your tax return. A shorter record-keeping period may apply in some situations.
Completing your tax return
To complete this question, follow the steps 1 to 3 below.
For the purposes of this question, 'payment summary' includes comparable statements. Do not combine amounts from different payment summaries unless instructed at step 3.
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 question 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'.
Step 2
If you have more than 5 income statements and payment summaries, go to step 3. Otherwise, read on.
For each income statement and payment summary, write at question 1:
- the payer's ABN or withholding payer number
- the 'Total Australian tax withheld' amounts under Tax withheld
- the gross payment amounts under Income.
If your income statement or payment summary includes Gross payment type H, print H in the payment type box. Gross payment type H applies to income you earned as a working holiday maker while on a 417, 462 or 408 visa. A 408 visa is a Covid-19 Pandemic event visa granted to you to allow you to remain in Australia following the expiry of your 417 or 462 working holiday maker visa. If this applies to you, you must complete question A4 Working holiday maker net income 2023.
You have finished this question, see Where to go next.
Step 3
Gross payment type H, referred to below, applies to income you earned as a working holiday maker while on a 417, 462 or 408 visa.
From your income statement and PAYG payment summary – individual non-business (with no Gross payment type H):
- add up the total tax withheld, write the total under Tax withheld at the left of label C
- add up the gross payment amounts, write the total under Income at label C
- write the ABN if you have only one income statement or payment summary of this type
- leave the ABN blank if you have more than one income statement or payment summary of this type.
From your income statement and PAYG payment summary – individual non-business with Gross payment type H:
- add up the total tax withheld, write the total under Tax withheld at the left of label D
- add up the gross payment amounts, write the total under Income at label D
- write H in the payment type box
- write the ABN if you have only one income statement or payment summary of this type
- leave the ABN blank if you have more than one income statement or payment summary of this type
- complete question A4.
From your income statement and PAYG payment summary – foreign employment:
- add up the total tax withheld, write the total under Tax withheld at the left of label E
- add up the gross payment amounts, write the total under Income at label E
- write the ABN if you have only one income statement or payment summary of this type
- leave the ABN blank if you have more than one income statement or payment summary of this type.
Where to go next
- Go to question 2 Allowances, earnings, tips, directors fees etc 2023.
- Return to main menu Individual tax return instructions 2023.