Things you need to know
Declare at this question 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).
Types of allowances
Allowance amounts you may receive from working 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.
When not to include an allowance
If you received a travel or an overtime meal allowance paid under an industrial law, award or agreement, do not show it in your tax return, if:
- you spent the whole amount on deductible expenses
- it was not shown on your income statement or payment summary
- it does not exceed the Commissioner's reasonable allowance amount.
You cannot claim deductions for expenses that you paid for with these allowances.
For more information on the reasonable travel and overtime meal allowance expense amounts, see TD 2022/10 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2022–23 income year?
Did you receive any of the above payments?
|
No |
Go to question 3 Employer lump sum payments 2023, or return to main menu Individual tax return instructions 2023. |
|
Yes |
Read below. |
What you need to answer this question
You will need:
- your income statements, payment summaries or comparable statements
- details of payments that you received that are not shown on an income statement, payment summary or comparable statement.
If you can't find or think there is an issue with your 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.
Completing your tax return
To complete this question, follow the steps below.
Step 1
Add up any tax withheld from these payments. Do not include any amount of tax withheld that you have shown at other questions, such as question 1.
Write the amount under Tax withheld at the left of question 2 – label K.
Step 2
Add up all of these payments. Do not include any amount of income that you have shown at other questions, such as question 1.
Write the amount under Income at question 2 – label K.
Where to go next
- Go to question 3 Employer lump sum payments 2023.
- Return to main menu Individual tax return instructions 2023.
- Go back to question 1 Salary or wages 2023.