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Gross payments – labour hire or other specified payments

Last updated 16 February 2017

Did you receive:

  • income under a labour hire arrangement, or
  • a specified payment, including  
    • income from tutorial services provided for the Indigenous Tutorial Assistance Scheme of the Department of Education, Employment and Workplace Relations
    • income from translation and interpretation services for the Translating and Interpreting Service of the Department of Immigration and Citizenship, or
    • income as a performing artist in a promotional activity? 


Go to Assessable government industry payments.


Read on.

You need to know

The amount you show at O is the total income you received from labour hire or specified payments and includes the tax withheld. You will be able to calculate this amount from your completed payment summary schedule.

Note: Do not include income received as an employee of a labour hire business. These amounts will appear on your PAYG withholding payment summary – individual non-business and should be shown at item 1 on your tax return.

Completing this item

Step 1 Add up all the Gross payment amounts on your completed payment summary schedule that have an S in the TYPE box. These amounts are non-primary production income. Write the total at O item P8 on page 2 of your schedule. Do not show cents.

Step 2 Transfer the amount at O to the adjacent Totals box.

If you complete O item P8 you must complete F item 15 on page 10 of your tax return (supplementary section).

Note: You will not have any primary production amounts at this item. Leave N blank.