Salary and wage income as recorded on PAYG payment summaries

This is a return field only and will not be printed on the facsimile tax return.

Deceased estates only

Amounts of assessable income received after death

If amounts of assessable income, including interest, rent, and business or employment income, are received after a taxpayer's death, they are part of the deceased estate. The trustee is then liable to pay any tax due on those amounts.

Recreation leave and long service leave

Amounts of recreation leave and long service leave, ordinarily assessable under sections 26AC and 26AD of the ITAA 1936, are exempt from tax when paid directly to the trustee of a deceased estate.

ABN: The ABN of the employer must be entered.

Name of the employer: This is for your records. It is not required by the ATO.

PAYG payment summaries

Amount: This is as shown on the PAYG payment summary.

Amounts marked A is for long service leave income accrued after 15 August 1978 shown in the box marked A on a PAYG payment summary.

Fields are provided for the PAYGI instalments deducted (but only if the PAYG payment summary's only income is in box A) and the amount of the lump sum.

Amounts marked B is for long service leave income accrued before 16 August 1978 shown in the box marked B on a PAYG payment summary.

Fields are provided for the instalments amount deducted (only used if the PAYG payment summary's only income is in box B) and the amount of the lump sum.

The application calculates 5% of this lump sum for inclusion in taxable income.

CCH References

6-180 Deceased's income received after death

44-170 Death of taxpayer tax checklist