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Salary or wages

Refer this list on what is considered as income from salary or wages.

Last updated 27 June 2018

Income from salary or wages includes:

  • 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
    • a workers compensation scheme
  • foreign employment. If you are an Australian Government agency employee (and not a member of a disciplined force), include here income earned from delivering Australian official development assistance. For more information, see Exempt foreign employment income.

If you received income for work or services performed in the Joint Petroleum Development Area (JPDA), you should have a PAYG payment summary – foreign employment. You may need to read the Joint Petroleum Development Area instructions to work out how to deal with your JPDA income at this section.

QC55605