Allowances and Other Income
Include the following items and allowances. Question 2 on the Individual income tax return deals with income from working other than salary and wages.
First, the items you should include in this section include the following.
- Payments from which tax was not withheld, including salary, wages, commissions, bonuses, income earned from part-time and casual jobs, and income from income protection, sickness and accident insurance policies
- Tips, gratuities, and payments for your services
- Consultation fees and honoraria (payments for voluntary services)
Additionally, allowances include the following.
- Car, travel and transport allowances, including reimbursements of car expenses by reference to the distance traveled by car, such as ‘cents-per-kilometre’ allowances
- Award transport payments
- Tool, clothing, and laundry allowances
- Dirt, height, site, first aid, and risk allowances
- Meal and entertainment allowances