Things you need to know
Declare at this question income from salary or wages where tax was withheld, this includes:
- salary and wages
- commissions
- bonuses
- money from part-time or casual work
- parental leave pay
- amounts for lost salary or wages paid under
- an income protection policy
- a sickness or accident insurance policy
- a workers compensation scheme
- foreign employment – if you're an Australian Government agency employee (and not a member of a disciplined force), include at this question income you earn delivering Australian Official development assistance.
If your income statement or PAYG payment summary – individual non-business shows any allowances, include them at question 2 Allowances, earnings, tips, directors fees etc.
If you don't have salary or wage income, go to question 2 Allowances, earnings, tips, directors fees etc 2025.
What you need to answer this question
You'll need your income statement, PAYG payment summary – individual non-business, PAYG payment summary – foreign employment, or similar statement such as a letter or signed statement, from each employer or payer, showing the following details:
- gross income (that shows as 'Gross payments' on your income statement or payment summary)
- payment type indicator (if you're a working holiday maker)
- total tax withheld
- foreign tax paid, if applicable
- the employer's or payer's Australian business number (ABN) or withholding payer number (WPN).
If you can't find or think there is an issue with your income statement, payment summaries or similar statements, contact your employer or payer. For more information, see Income statements.
Make sure you keep all your records for 5 years from the date you lodge your tax return. A shorter record-keeping period may apply in some situations.
Completing your tax return
To complete this question, follow the steps.
For the purposes of this question, don't combine amounts from different income statements, payment summaries, or similar unless we instruct you to do so at Step 3.
Step 1
Write the type of occupation where you earn most of your income at question 1 – Your main salary and wage occupation.
Be as specific as possible when you describe how you earn your salary and wages.
For example, 'insurance clerk' rather than 'clerk', 'facilities manager' rather than 'manager', 'bar attendant' rather than 'student'.
For public servants, provide work type – for example, 'call centre operator'.
Step 2
If you have more than 5 income statements and payment summaries, go to Step 3. Otherwise, read on.
For each income statement and payment summary, write at question 1:
- the payer's ABN or WPN
- the 'Total Australian tax withheld' amounts under Tax withheld
- the gross payment amounts under Income.
If your income statement or payment summary includes Gross payment type H, print H in the payment type box. Gross payment type H applies to income you earn as a working holiday maker while on a 417 or 462 visa.
If this applies to you, you must complete question A4 Working holiday maker net income 2025.
You have finished this question, see Where to go next.
Step 3
Complete this step if you have more than 5 income statements and payment summaries.
Gross payment type H, applies to income you earn as a working holiday maker while on a 417 or 462 visa.
From your income statement and PAYG payment summary – individual non-business with no Gross payment type H:
- add up the total tax withheld, write the total under Tax withheld at the left of label C
- add up the gross payment amounts, write the total under Income at label C
- write the ABN if you have only one income statement or payment summary of this type
- leave the ABN blank if you have more than one income statement or payment summary of this type.
From your income statement and PAYG payment summary – individual non-business with Gross payment type H:
- add up the total tax withheld, write the total under Tax withheld at the left of label D
- add up the gross payment amounts, write the total under Income at label D
- print H in the payment type box
- write the ABN if you have only one income statement or payment summary of this type
- leave the ABN blank if you have more than one income statement or payment summary of this type
- complete question A4.
From your income statement and PAYG payment summary – foreign employment:
- add up the total tax withheld, write the total under Tax withheld at the left of label E
- add up the gross payment amounts, write the total under Income at label E
- write the ABN if you have only one income statement or payment summary of this type
- leave the ABN blank if you have more than one income statement or payment summary of this type.
Where to go next
- Go to question 2 Allowances, earnings, tips, directors fees etc 2025.
- Return to main menu Individual tax return instructions 2025.