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. This is important tax information which must be included in your tax return.
The first column of the table shows one or two financial years which can be as early as 2003–04 up to 2014–15. These are your two most recent years for amounts paid under the second column Attributed excess – recent years.
Looking at the two most recent years that you were paid for are any of the years from 2003–04 up to 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.
If you do not have this information, contact the agency that paid you.
- For each Australian Government special payment that has not been pre-filled in your tax return
- select Add
- enter your payment information into the corresponding fields.
- For each payment 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.
Your BSWAT payment includes Attributed excess – recent years income amounts paid.
Your Attributed excess – recent years (amounts paid), will show as income in your Attachment E under the second column of the BSWAT tax table.
- Using the information from your BSWAT tax table:
- select from the Year drop-down list your first Financial year
- enter the income amount shown under Attributed excess – recent years paid for that income year, into Amount in your return
- select Save.
- Did your BSWAT tax table show another Attributed excess – recent years income amount?
- If Yes, go to step 5.
- If No, go to step 6.
- Using the information from your BSWAT tax table:
- select Add
- select from the Year drop-down list your second Financial year
- enter the income amount shown under Attributed excess – recent years paid for that income year, into Amount in your return
- select Save.
- Select Save and continue.