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Salary, wages, allowances, tips, bonuses etc. (including lump sum A, B, D or E payments)

How to complete the salary and wages section of your tax return using myTax.

Last updated 20 June 2016

We have pre-filled your tax return with payment summary information provided to us. Check for salary, wages, allowances, tips, bonuses etc. (including lump sum A, B, D or E payments) you received that are not pre-filled and ensure you add them.

Include income from any of the following:

  • salary and wages
  • commissions
  • bonuses
  • income from part-time or casual work
  • parental leave pay
  • Dad and Partner Pay
  • amounts for lost salary or wages paid under    
    • an income protection policy
    • a sickness or accident insurance policy, or
    • a workers compensation scheme.

You should also include any other payments from working such as:

  • employment allowances – for example, car, travel, meals, entertainment, tools, clothing, laundry and site allowances
  • tips, gratuities
  • consultation fees
  • payments for voluntary and other services.

Lump sum A and B payments received from your employer are for:

  • unused annual leave
  • unused long service leave.

Lump sum D payments are early retirement scheme and genuine redundancy payments. They are not taxed but you still need to show them.

Lump sum E payments are lump sum payments in arrears; they relate to an earlier income year or years. You may get a tax offset if you received certain lump sum payments in 2015–16. We will calculate the tax offset for you.

Completing this section

You will need your PAYG payment summary – individual non-business or a comparable statement such as a letter or signed statement from each employer or payer.

If you do not have all your payment summaries or comparable statements, contact your employer or payer for a copy or comparable statement. If you are unsuccessful in obtaining any of these, see Lost or missing PAYG withholding payment summary

  1. Enter the Occupation where you earned most income.
    If you cannot find your specific occupation, choose the most appropriate one that applies to you.
  2. For each payment summary that has not been pre-filled in your tax return, select Add and enter information into the corresponding fields.
    If your payment summary shows a reportable fringe benefits amount that is less than $3,921, do not enter it.
  3. For each payment summary that has a Lump sum A greater than '0', select the Lump sum A type.
  4. For each payment summary that has a Lump sum B greater than '0', enter the full amount. myTax will divide the Lump sum B amount by 20 and include that as your income. This is because only 5% is taxable.
  5. For each payment summary that has a Lump sum E greater than '0', enter the required additional information (year and amount earned) and select Save. If the payment relates to more than one year, select Add and provide additional details.
  6. For each payment summary that has Exempt foreign employment income greater than '0':
    • enter the Foreign tax paid on exempt foreign employment income
    • select the Country employed in
    • answer the question Does the exempt foreign employment income include a payment in arrears?
      If Yes, enter the Lump sum in arrears in $AUD and the required additional information (year and amount earned), and select Save. If the payment relates to more than one year, select Add and provide additional details.
  7. Select Save.
  8. Select Save and continue.

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