Australian Government special payments

Australian Government special payments are other taxable allowances or payments you received from government departments that you do not show at:

• Australian Government payments such as Newstart, Youth Allowance and Austudy, or
• Australian Government payments such as pensions and carer payments.

We have pre-filled your tax return with Australian Government special payment information provided to us. Check for any Australian Government special payments you received that are not pre-filled and ensure you add them.

Australian Government special payments include the following:

• activity supplement or farm financial assessment supplement that are paid under the farm household allowance program
• Business Services Wage Assessment Tool (BSWAT) lump sum payments in arrears (see more information)
• Australian Government emergency payments.

BSWAT lump sum in arrears payment

If you received a BSWAT lump sum in arrears payment, you will need your letter of offer from the Department of Social Services. Attachment E of that letter has your BSWAT tax table: Schedule of additional information. This information must be included in your tax return.

The first column of the table shows financial years, which can be as early as 2003–04 at the top of the column and ending with 2015–16 at the bottom. Looking at the years that you were paid for, is there an amount (greater than $0.00) shown alongside any of the years before 2011–12?

If the answer is yes, you cannot lodge your tax return using myTax. See BSWAT Payment Scheme for instructions on how to lodge a paper tax return instead, and then exit myTax.

If the answer is no, see Completing this section below.

Completing this section

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
• letter of offer from the Department of Social Services, together with Attachment E that has your BSWAT tax table: Schedule of additional information.

If you do not have this information, contact the agency that paid you.

1. For each payment summary that has not been pre-filled in your tax return
   • select Add
   • enter information into the corresponding fields.
    
2. For each payment summary, answer the question Is this a BSWAT lump sum in arrears payment? (BSWAT is Business Services Wage Assessment Tool).
   • If Yes, go to step 3.
   • If No, go to step 6.
    
3. Did your payment include a Tax supplementation amount?
   If you received a Tax supplementation amount, it will show in Attachment E under the 3rd column of the BSWAT tax table: Schedule of additional information for the financial year 2015–16.
   • If Yes, go to step 4.
   • If No, go to step 5.
    
4. Using the information from your BSWAT tax table: Schedule of additional information:
   • select 2015–16 from the Year drop-down list
   • enter the amount shown at Tax supplementation – Amount paid for
     2015–16, into Amount in your return
   • select Save.
    
5. For each additional row from your BSWAT tax table: Schedule of additional information where there is an amount greater than $0.00 shown at Attributed excess amount paid:
   • select Add
   • select the corresponding financial year from the Year drop-down list
   • enter the amount shown at Attributed excess amount paid for that income year, into Amount in your return
   • select Save.
    
6. Select Save and continue.

Instructions on completing your individual tax return using myTax.