Derived income for Child Support customers 277-07010020

Macro

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

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 Super 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