Things you need to know
Declare at this question payments of income from working, such as:
- employment allowances
- payments where tax wasn't withheld, including
- salary, wages, commissions, bonuses
- money you earn from part-time and casual jobs
- payments from income protection, sickness, and accident insurance policies
- tips, gratuities, and payments for your services
- consultation fees
- payments for voluntary services (honoraria).
Types of allowances
Allowance amounts you may receive from working include:
- car, travel and transport allowances
- reimbursements of car expenses your employer calculates by reference to the distance the car travels (that is, it must be on a cents per kilometre basis)
- award transport payments (you receive under an industrial law or award that was in force on 29 October 1986)
- tool, clothing, and laundry allowances
- dirt, height, site, first aid and risk allowances
- meal and entertainment allowances.
When not to include an allowance
If you receive an overtime meal allowance under an industrial law, award or agreement or a travel allowance, don't show it in your tax return, if:
- you spend the whole amount on deductible expenses
- your employer doesn't report it on your income statement or payment summary
- it doesn't exceed the Commissioner's reasonable allowance amount.
You can't claim deductions for expenses that you pay for with these allowances.
For more information on the reasonable travel and overtime meal allowance expense amounts, see Taxation Determination TD 2024/3 Income tax: what are the reasonable travel and overtime meal allowance expense amounts for the 2024–25 income year?
If you don't receive any allowances, earnings, tips, director's fees etc, go to question 3 Employer lump sum payments 2025.
What you need to answer this question
You'll need:
- your income statements, payment summaries or similar statements
- details of any payments that you receive that aren't showing on an income statement, payment summary or similar statement.
If you can't find or think there is an issue with your statement, payment summaries or similar statements, contact your employer or payer. For more information, see Income statements.
Completing your tax return
To complete this question, follow the steps.
Step 1
Add up any tax withheld from these payments. Don't include any amount of tax withheld that you show at other questions, such as question 1.
Write the amount under Tax withheld at the left of question 2 – label K.
Step 2
Add up all of these income payments. Don't include any amount of income that you show at other questions, such as question 1.
Write the amount under Income at question 2 – label K.
Where to go next
- Go to question 3 Employer lump sum payments 2025.
- Return to main menu Individual tax return instructions 2025.
- Go back to question 1 Salary or wages 2025.