You must declare Disaster Recovery Allowance as taxable income

6 July 2022

Learn how to declare Disaster Recovery Allowance (DRA) in your income tax return for the 2021-22 year.

DRA, New Zealand DRA and DRA Top-up are taxable payments.

New Zealand DRA and DRA Top-up won’t show on your Centrelink payment summary and it won’t pre-fill in your income tax return. You must include the DRA amounts you got for the period 1 July 2021 to 30 June 2022 in your 2021-22 income tax return.

How you do this depends on how you lodge your tax return.

How to declare Disaster Recovery Allowance

If you lodge online using myTax, declare it under Australian Government allowances and payments.

If you lodge by paper, declare it in question 5 in Australian Government allowances and payments.

If you use a registered tax agent to lodge, ask them to include it in your tax return.

How to declare New Zealand DRA

If you lodge online using myTax, declare it under Australian Government special payments.

If you lodge by paper, declare it in question 24 in Other income.

If you use a registered tax agent to lodge, ask them to include it in your tax return.

How to declare DRA Top-up

If you lodge online using myTax, declare it under Australian Government special payments.

If you lodge by paper, declare it in question 24 in Other income.

If you use a registered tax agent to lodge, ask them to include it in your tax return.

Family Assistance payments

If you get family assistance payments such as Child Care Subsidy or Family Tax Benefit, you must include all DRA amounts when you confirm your income for the financial year. This is done when you lodge your tax return or tell us about it when you advise us you don’t need to lodge. If you or your partner don’t need to lodge a tax return, you must tell us and also let the Australian Taxation Office know you aren’t lodging.

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Page last updated: 6 July 2022