on this page
If you’re lodging a tax return, your payment summary details will pre-fill into your tax return by mid-July each year. Other income and information will pre-fill by late July.
Taxable payments
Some taxable payments won’t show on payment summaries. Learn about payments that don’t show on your payment summary that you need to report in your tax return.
Taxable payments on payment summaries are:
- ABSTUDY Living Allowance, if you’re 16 or older
- Age Pension
- Austudy
- a payment when someone dies
- Business Service Wage Assessment Tool Payment (BSWAT) lump sum in arrears
- Community Development Employment Program (CDEP) Participant Supplement
- Dad and Partner Pay
- Disability Support Pension, if you are of Age Pension age
- Disaster Recovery Allowance
- Education Entry Payment
- Emergency and General Assistance Payment
- Exceptional Circumstances Relief Payment
- Farm Household Allowance
- Farm Household Allowance Relief Payment
- Farm Household Allowance Supplement
- JobSeeker Payment
- Parental Leave Pay that we pay you
- Parenting Payment
- PaTH Internship Incentive - JobSeeker
- PaTH Internship Incentive - Pension
- Pensioner Partner Allowance
- Pensions Mature Age Allowance
- Special Benefit, if you’re 16 or older
- Youth Allowance, if you’re 16 or older
- Youth Disability Supplement, if you’re 16 or older, paid with Youth Allowance or ABSTUDY Living Allowance.
Your Carer Payment will be taxable if either you or any:
- of your care receivers is of Age Pension age
- person you get Carer Allowance for is of Age Pension age and you transferred from Wife Pension.
Non-taxable payments
You must include the following non-taxable payments that show on your payment summary, in your tax return:
- Carer Payment, if you and all care receivers are under Age Pension age
- Disability Support Pension, if you are under Age Pension age
- Youth Disability Supplement, when paid with Disability Support Pension
- Remote Area Allowance.
Tax year
A tax year or financial year is different to a calendar year.
A calendar year is from 1 January to 31 December. But a tax year is from 1 July one calendar year to 30 June the next calendar year. For example, 1 July 2024 to 30 June 2025. We refer to this as the 2024-25 tax year or financial year.
When you lodge a tax return, it’s for income you got in the last tax year.
Example
Simmo started getting a taxable payment from us on 10 September 2024. They also did paid casual work at a café from 1 October 2024 to 15 March 2025. Simmo’s income and payment are within the 1 July 2024 to 30 June 2025 period.
Simmo will need to lodge a tax return to declare this income to the Australian Taxation Office. This means they’ll lodge a tax return for the 2024-25 tax year.
Simmo lodges their tax return in late July, after their Centrelink payment summary and café job details pre-fill in ATO myTax. Using pre-filled information helps Simmo avoid mistakes and the need to amend and re-submit their tax return.