Receiving your benefit

How we pay your benefit

We pay your benefit into the account you nominate on your claim. We may offset your benefit against any existing tax debts.

Your claim assessment

We will send you a claim assessment when your claim has been processed. The claim assessment advises you of the amount of benefit you are entitled to, even if the assessment is nil. It also shows any adjustments made. If you disagree with the claim assessment, you can contact us to discuss the claim. If you are still not satisfied with the assessment you can lodge an objection.

Tax on your benefit

You must include your benefit amount in your income tax return as it is assessable income. However it is not subject to GST or pay as you go (PAYG) instalment income. You don't have to include it in your BAS, but you can voluntarily include it at label T1 if you want to.


If you incur a debt as a result of an overpayment of the benefit it must be repaid. If you have not paid by the required time, you are liable to pay a general interest charge on the unpaid amount.

See also:

Last modified: 26 May 2015QC 44558