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  • Salary and wage occupation codes 2022

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    This publication contains a list of codes to assist you to correctly complete the individual tax return on behalf of your clients. You must provide an accurate description of a taxpayer's main salary and wage occupation at item 1 of the tax return, and insert the appropriate six-digit code from the list at X item 1. If the taxpayer was involved in more than one salary and wage income-earning activity, provide the description and code for the activity that produced the greatest amount of income. Note that the occupation description and code apply to salary and wage income only and not to other types of income such as pensions and business or investment income.

    The codes in this publication are in alphabetic order. Use the alphabetic list to select the appropriate code to enter on the tax return by searching under keywords that describe the taxpayer's main salary and wage income-earning occupation.

    For example:

    • ambulance officer – search under the keyword 'ambulance' to find the code 411111
    • shipping clerk – search under either of keywords 'shipping' and 'clerk' to find the code 591211
    • security guard – search under either of the keywords 'security' and 'guard' to find the code 442217, or make a more specific choice (such as Security worker – payroll, code 442212).

    Once you have identified the most appropriate code from the list, enter it at X item 1 on the tax return.

    If you cannot find an appropriate specific occupation code, enter an accurate description of the taxpayer's occupation as you understand it and use the 'Occupation not listed' code 999000. Use this code as a last resort only.

    Only use codes from this publication and take care to describe and code occupations as accurately as possible. An incorrect code could lead to incorrect targeting of an audit or may result in your client not receiving necessary service or material from the ATO.

    In addition, the ATO provides the Australian Bureau of Statistics (ABS) with aggregated client records for the preparation of national accounts and related economic surveys. Salary and wage occupation codes are an important part of the information the ATO gives to the ABS.

      Last modified: 26 May 2022QC 68026