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  • Norfolk Island resident employment income

    This information applies to you if you are a Norfolk Island resident receiving employment income.

    Employment income is money you receive from working.

    Regardless of whether you have one job or multiple jobs, or are full-time, part-time or casual, you need to make sure all of your employment income is included on your tax return.

    The most common type of employment income is salary and wages.

    Salary and wages includes:

    • your normal weekly, fortnightly or monthly pay
    • commissions
    • bonuses
    • money for part-time or casual work
    • parental leave pay
    • payments from    
      • an income protection policy
      • a sickness or accident insurance policy
      • a workers compensation scheme.

    See also:

    Working multiple jobs

    You may be paid by two or more payers (employers) at the same time. For example, you may:

    • have two jobs
    • receive a taxable pension or government allowance and also have a regular part-time job.

    If you're an Australian resident for tax purposes, the first $18,200 of your yearly income isn't taxed. This is called the tax-free threshold. You can claim the tax-free threshold to reduce the amount of tax that is withheld from your pay during the year.

    If you have more than one payer at the same time, we generally require that you only claim the tax-free threshold from the payer who usually pays the highest salary or wage. However, if your income from all sources for the year will be less than $18,200, you can claim the tax-free threshold from each payer.

    Your second payer is required to withhold tax at the higher, 'no tax-free threshold' rate. The same applies to any additional payers. This reduces the likelihood of you having a tax debt at the end of the financial year.

    When your taxable income exceeds the tax-free threshold, you pay tax on the excess.

    To ensure you are not disadvantaged by having too much or not enough tax withheld, you can apply for a withholding variation by completing a PAYG withholding variation application – Norfolk Island residents only (NAT 2036NI). You should only complete this form if you are certain of the income amounts you will receive during the year.

    See also:

    Last modified: 19 Jun 2018QC 51460