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Item 5 - Australian Government allowances and payments like Newstart, Youth Allowance and Austudy payment

Click this link to open the Item 5 - Australian Government allowances and payments on the ATO website.

Click this link for the Exempt income information on the ATO website.

Do not include any Paid Parental Leave Payments (PPL) at this item; enter them at item 1 Salary and wages.

You can use the Pre-fill from the Tax Agent's Portal to complete this item. The worksheet (aga) at label A will retain the imported pre-fill information or you can enter details of the pension for record keeping purposes. Refer to Australian Government allowances and payments worksheet (aga).

Tax Withheld: Any amount of tax withheld cannot exceed the total amount of benefits received.

Taxpayers in receipt of one or more of the payments listed on the ATO website may be eligible for the beneficiary tax offset.
If the taxpayer changed residency during the year, Part year tax-free threshold (Item A2) also needs to be completed. Refer to Item A2 - Part-year tax-free threshold.

CCH References

10-190 Social security, etc pensions

10-195 Assessability of social security payments 

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