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FYI: Declaring Income

The Australian Taxation Office (ATO) have handy information on their website on the types of income you need to declare on your tax return.

The ATO’s website emphasises that employment income, super pensions/annuities/government payment income, business income, foreign income and crowdfunding income need to be declare in tax returns.

The employment income information focuses on what does and doesn’t need to be included on tax return in regards to salary and wages, allowances and other employment income, the sharing economy (e.g. renting out a room for accommodation, completing odd jobs), lump sum payments (e.g. annual leave that was paid out when leaving a job) and reportable fringe benefits and super contributions.

The super pensions/annuities/government payment income information emphasises what types and parts of payments must be declared in a tax return. For example the taxed element of super pensions and annuities and certain Government payments such as the age pension and Youth Allowance must be declared.

The investment income information focuses on the types of interest, dividends, rent and managed investment trusts and capital gains must be declared.

The business, partnership and trust income information emphasises that net income earned from individual businesses, partnership or a trust must be declared.

The foreign income information emphasises that Australians who are residents for tax purposes are taxed on global income and could be subject to double taxation.

The crowdfunding income information emphasises that some of the funds may be taxable income, however this depends on the nature, role and circumstances of the crowdfunding arrangement.

The ATO website also mentions other types of income that need to be declared such as compensation payments and prizes/awards.

Read the ATO’s information on declaring income in full here.

 

 
 
 

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