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When you're starting a new job you have specific rights and obligations beginning with completion of a Tax file number declaration (NAT 3092). When you leave or change jobs - or take a second one - your rights and obligations may change, just as they will if you go overseas, if you transition to retirement or when you leave the workforce or retire.
While you're working, you must pay income tax which your employer will deduct from your pay and send to us. At the end of the financial year you will need to lodge a tax return and may receive a refund after allowances are made for any deductable expenses you have. Your employer will generally be required to pay super contributions for you.
Starting a job
When you start working, you need:
You must pay income tax, which your employer will deduct from your pay and send to us. The details you provide in your TFN declaration will determine how much tax is taken from your pay, including the Medicare levy.
When you start a different job you need to:
While you are working
When you are working, it is important that you know if your employer is paying the correct super and sending us the income tax they withhold from your pay. You also need to understand the tax and superannuation implications of any fringe benefits, employee share scheme or transition to retirement arrangements you enter into and your obligations to lodge your tax return.
Transition to retirement
When you have reached your preservation age you may be able to access your superannuation benefits without having to retire or leave your job.
Leaving a job
The payments you receive when you leave a job may be taxed differently to your normal income.
Leaving the workforce
When you leave the workforce you may have special taxation information needs related to your new circumstances. You will need to choose how (and when) you are going to access your super during your retirement.
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