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  • BSWAT payment scheme

    The Business Services Wage Assessment Tool (BSWAT) scheme provides eligible individuals with a one-off payment from the government.

    Your clients may receive this lump sum payment in arrears if:

    • they have an intellectual impairment and were employed by a disability supported enterprise, and
    • they were paid using the BSWAT between 1 January 2004 and 28 May 2014.

    Completing the tax return

    If your client received the payment and is required to lodge a tax return, you must:

    • report it at item 24Y Other income
    • include additional information
      • from your client's Attachment E: Important tax information
      • identifying the payment type as a 'BSWAT lump sum payment in arrears'.
       

    The additional information and payment type must be included so we can calculate their tax offset.

    Your client will have received Attachment E as part of their letter of offer from the Department of Social Services.

    Their lump sum value is available through the pre-filling service.

    See also:

    Last modified: 23 Aug 2017QC 52595