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5 Australian Government allowances and payments 2025

Complete question 5 to declare allowances and payments you receive from the Australian Government.

Last updated 26 May 2025

Things you need to know

Declare at this question the following Australian Government allowances or payments:

  • JobSeeker Payment
  • Youth Allowance
  • Austudy payment
  • Parenting Payment (partnered)
  • Special Benefit
  • Farm Household Allowance
  • an education payment of any of the following when you're 16 years old or older
    • ABSTUDY Living Allowance
    • payment under the Veterans' Children Education Scheme
    • payment under the Military Rehabilitation and Compensation Act Education and Training Scheme 2004, showing as a 'MRCA Education Allowance'
  • payments under the New Enterprise Incentive Scheme
  • other taxable Commonwealth education or training payments (including Commonwealth labour market program payments)
  • youth disability supplement as a component of
    • Youth Allowance
    • ABSTUDY Living Allowance
  • Disaster Recovery Allowance
  • disaster income support allowance for special category visa (subclass 444) holders.

If you don't have Australian Government allowances or payments, go to question 6 Australian Government pensions and allowances 2025.

When you don't include government allowances or payments

Don't show the following at this question:

  • any Australian Government allowances and payments that aren't taxable. For a list of the most common types of exempt Australian Government allowances and payments, see Amounts that you don't pay tax on 2025.

You may need to include amounts that aren't taxable at question IT3 Tax-free government pensions or benefits 2025.

Beneficiary tax offset

You may be entitled to a tax offset on this income. Tax offsets reduce the amount of tax you have to pay.

If you receive one or more of the payments in the list, you may be entitled to a beneficiary tax offset. You don't have to work out your tax offset. We work it out for you from the answers you give at this question. If you want to work out your beneficiary tax offset, you can use the Beneficiary tax offset and seniors and pensioners tax offset calculator.

If you're eligible for both the seniors and pensioners tax offset and the beneficiary tax offset, you're entitled to receive only one of these offsets. We will work out which one gives you the highest tax offset.

What you need to answer this question

You'll need either:

  • your PAYG payment summary – individual non-business
  • a letter from the agency that pays your allowance or payment stating the amount you received.

If you can't find or don’t have this information, contact the agency that pays you.

Completing your tax return

To complete this question, follow the steps.

Step 1

Add up the tax withheld on each of your payment summaries and letters.

Write the total under Tax withheld at the left of question 5 – label A.

Step 2

Add up the income on each of your payment summaries and letters.

Write the total under Income at question 5 – label A.

Where to go next

QC104093