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Derived and declared income for Child Support customers 277-07010020

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Macro

Income declaration

Letters

Services Australia has endorsed the letter or electronic message for use. It is the latest version. Do not use locally produced letters or electronic messages.

MX1-1 00051 Income tax declaration - request for information

External websites

Australian Taxation Office - ATO lodgement program

Australian Taxation Office - Notify us if lodgement is not required

National Disability Insurance Scheme (NDIS)

National Redress Scheme

Territories Stolen Generations Redress Scheme

Income processing resources

See the Resources page in Income processing for Child Support customers for a list of other relevant resources and links.

Guide to understanding payment summaries

This table provides information about the components of income listed in a payment summary.

Type

Example

Deriving Income

Gross Payments

Salary, wages, bonuses, etc.

Taxable

Reportable fringe benefits amount

Vehicle expenses, etc.

Taxable

Employer Superannuation Contribution

Paid employer contributions to a superannuation fund at the request of the employee. Does not include superannuation guarantee

Taxable

Allowances

Depends on customer's individual circumstances and how this payment is dealt with by the tax rules at the time. Refer to: Taxation of termination payments on the ATO website.

Lump Sum A:

Amounts paid for unused leave

Depends on customer's individual circumstances and how this payment is dealt with by the tax rules at the time. Refer to: Taxation of termination payments on the ATO website.

Lump Sum B:

Amounts paid for unused long service leave accrued before 16/08/1978

Depends on customer's individual circumstances and how this payment is dealt with by the tax rules at the time. Refer to: Taxation of termination payments on the ATO website.

Lump Sum D:

Tax-free component of a genuine redundancy or early retirement scheme

Generally, not taxable

Lump Sum E:

Payments relate to an earlier income year (or years) and return to work payments, for example, back payments of wages, Commonwealth education/training payments, etc.

Depends on customer's individual circumstances and how this payment is dealt with by the tax rules at the time. Refer to: Taxation of termination payments on the ATO website.

ETP

These may be found as a separate ETP payment summary. See ato.gov.au