• 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 in arrears payment 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.

    If your client has received this payment and is required to lodge, you must report it under Other income 24Y. Because the payment covers multiple years a Schedule of additional information is required to claim a lump sum in arrears tax offset. Your client will have received the additional information in their letter of offer from the Department of Social Services (Attachment E: Important tax information).

    Their lump sum value is available via pre-fill.

    See also:

    Last modified: 19 Jun 2017QC 52595