Things to know
The following payments are declared at this section:
- JobSeeker payment
- Youth allowance
- Austudy payment
- parenting payment (partnered)
- special benefit
- farm household allowance
- an education payment of any of the following when you were 16 years old or older
- ABSTUDY living allowance
- payment under the Veterans’ Children Education Scheme
- payment shown as ‘MRCA Education Allowance’ on your payment summary
- payments under the New Enterprise Incentive Scheme (NEIS)External Link
- other taxable Commonwealth education or training payments (including Commonwealth labour market program payments) shown on your payment summary
- 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
Don’t show at this section
Don’t show the following amounts at this section:
- Any tax-exempt Australian Government allowances and payments. For a list of the most common types of exempt Australian Government allowances and payments, see Amounts that you do not pay tax on.
You may need to show the amounts that are not taxable at Tax-free government pensions. - Any parental leave payments or dad and partner payments, go to Salary, wages, allowances, tips, bonuses etc.
Completing this section
You will need either:
- your PAYG payment summary – individual non-business
- a letter from the agency that paid your allowance or payment stating the amount you received.
If you can’t find or have not received this information, contact the agency that paid you.
We pre-fill your tax return with Australian Government payments or allowances information provided to us. Check them and add any other Australian Government payments or allowances you received that have not pre-filled.
To personalise your return to show Australian Government payments or allowances, at Personalise return select:
- You received salary, wages or other income on an income statement/payment summary, Australian Government payments, or First home super saver (FHSS) scheme payment
- Australian Government payments such as JobSeeker, Youth Allowance, Austudy, pensions etc.
To show your Australian Government payments or allowances, at Prepare return select 'Add/Edit' at the Income statements and payment summaries banner.
At the Australian Government payments such as JobSeeker, Youth Allowance and Austudy banner:
- For each Australian Government payment or allowance not pre-filled in your tax return, select Add and enter information into the corresponding fields.
- Select Save.
- Select Save and continue when you have completed the Income statements and payment summaries section.
You can't delete any pre-filled Australian Government payment records that include an alert stating 'The ATO has confidence in this data, as supplied by the reporting agency’. Visit What if you don’t agree with the pre-filled information? to learn more.
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 received one or more of the payments listed above, 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 section. If you want to work out your beneficiary tax offset, you can use the Beneficiary tax offset calculatorThis link opens in a new window.
If you are eligible for both the Seniors and pensioners tax offset and the Beneficiary tax offset, you are entitled to receive only one of these offsets. We will work out which one gives you the highest tax offset.