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  • Income you must declare

    Work out which income you need to declare in your tax return, such as employment, government and investment income.

    Employment income
    Declare income from your employer (job), including wages, cash, allowances and fringe benefits or super contributions

    Super pensions and annuities
    Check which super pensions paid to you as a super income stream or annuities you must declare as assessable income

    Government payments and allowances
    Work out which taxable and tax-free government payments, pensions and allowances you need to declare in your tax return

    Investment income
    Work out which investment income you must declare, such as interest, dividends, rental income or other capital gains

    Business, partnership and trust income
    How to declare income you earn as a sole trader, as a partner in a partnership or from a trust in your tax return

    Foreign and worldwide income
    Work out if you must declare any foreign income or if you need to pay tax on worldwide income you receive

    Other income
    Work out if you need to declare compensation and insurance payments, discounted ESS shares or prizes and awards

    Amount you do not include as income
    Amounts that you earn or receive that you don't need to declare as income

    Crowdfunding
    Money you raise with the help of support for a project or venture

    The sharing economy
    Activities where you share assets or services for a fee through a digital platform

    Personal services income
    Income you earn from your personal efforts or skills, such as construction workers or medical practitioners

    Last modified: 26 May 2022QC 31915