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  • Income

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    Salary or wages

    Provide the following:

    • your employer’s name and address
    • the name and contact phone number of your manager (at the above employer)
    • copies of your original payment summary issued by your employer.

    If you did not receive an original payment summary, provide as many of the following additional items as possible:

    • copies of your original bank statements showing the deposits of payments from your employer
    • copies of your original payslips you received showing your income and tax withheld
    • copies of any other original documents or information that may help us verify the employment information on your tax return – for example, a statutory declaration.

    If you are unable to provide all of the above documents, or if you are an associate of your payer, we may need to seek further information from you.

    Australian Government allowances and payments

    Provide documents to show all of the taxable Australian Government allowances and payments you received and any overpayments you have repaid for the income year.

    Australian Government pensions and allowances

    Provide documents to show all of the taxable Australian Government pensions and payments you received and any overpayments you have repaid for the income year.

    Attributed personal services income

    Provide the following:

    • the name and contact phone number of the person who paid you
    • copies of your original payment summary – business and personal services income showing the amount of personal services income attributed to you and the total amount of tax paid or withheld
    • details of any other personal services income attributed to you for the personal services you provided.

    If you cannot provide any of the above, provide the following:

    • copies of original bank statements showing the deposits of payments from the person who paid you
    • copies of any other original documents or information that may help us verify the information on your tax return.

    Gross interest

    For any interest claimed or credit received from any source in Australia including:

    • accounts and term deposits held with financial institutions
    • interest from children's accounts you opened or operated with funds that belonged to you or funds that you used as if they belonged to you.

    Interest does not include any interest credited to a first home saver account.

    What you need to provide when contacted about your interest claim:

    • If the interest income shown in our letter is not correct or does not belong to you personally, you should provide information and documents to support your position, including copies of the statements.
    • If the interest has been declared in an associated return – for example, a partnership, trust, company or superannuation fund – give us the details. You should also ask the bank to record that TFN against the account(s). This will help us to match the interest to the correct tax return in future years.

    Dividends

    • you must declare dividends and distributions that were paid or credited to you by Australian companies you have shares in. These include dividends applied under a dividend reinvestment plan
    • dividends that were dealt with on your behalf
    • bonus shares that qualify as dividends.

    The following may also be included as dividends:

    • earnings you received, or were credited with, on a non-share equity interest
    • amounts you received from, or were credited by, a private company as a shareholder or an associate of a shareholder in the form of payments, loans or debts forgiven (these are generally unfranked dividends)
    • amounts you received from, or were credited by, the trustee of a trust estate in the form of payments, loans or debts forgiven where a private company in which you were a shareholder, or an associate of a shareholder, had an unpaid present entitlement (or was going to have such an entitlement by a certain time) from the trust (these are generally unfranked dividends).

    Do not include dividends paid under a demerger unless the company advised you to include them.

    What you need to provide when contacted about your dividends claim:

    • If the dividend income listed in the letter is not correct or does not belong to you personally you should provide information or documentation to support your position, including copies of the statements.
    • If the income has been declared in an associated tax return – for example, a partnership, trust, company or superannuation fund – advise us of the TFN and dividends shown on that tax return. Ask the company to record that TFN on their register. This will assist us to match the dividends to the correct tax return in future years.

    See also:

      Last modified: 08 Aug 2019QC 24929