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Income details schedule

Key points

  • Tick

    The income Details schedule is a mandatory schedule that must be completed to report income details at a granular level.

  • Tick

    From the 2022 tax year, you can use the relevant workpaper for an item in the tax return to complete the income details schedule.

In an individual return, most income items now have a worksheet. You need to use the worksheets to enter income into those items. You can no longer enter the amounts directly into these labels.

These worksheets are integrated into the Income Details schedule (INCDTLS) and lodged with the individual tax return.

If the taxpayer declares income in any of the items shown below, you must complete the relevant worksheet. When you create any of the worksheets below, the INCDTLS schedule is automatically created.

See below for the workpaper required to complete an item in the tax return.

Item

INCDTLS workpaper

Item 1: Salary or wages

Salary or wages payment summary

Foreign employment income payment summary

Item 2: Allowances, earnings, tips, director’s fees

Salary or wages payment summary

Item 3: Employer lump sum payments

Salary or wages payment summary

Item 4: Employment termination payments

Employment termination payment summary

Item 5: Australian Government allowances and payments like Newstart, Youth Allowance, Jobseeker and Austudy payments

Australian government benefit payments summary

Item 6: Australian Government pensions and allowances

Australian government benefit payment summary

Item 7: Australian annuities and superannuation income streams

Australian superannuation income stream payment summary

Item 8 Australian superannuation lump sum payments

Australian superannuation lump sum payments

Item 9: Attributed personal services income

Attributed personal services income payments

Item 10: Gross interest

Interest

Item 11: Dividends

Dividends

Item 12: Employee share schemes

Employee share scheme

Item 13: Partnerships and trusts

Distribution received

Item 14: Personal services income (PSI)

Individual payment summary schedule

Item 19: Foreign entities

Foreign entities

Item 20: Foreign source income and foreign assets or property

Foreign employment income payment summary

Other foreign income

Foreign pension and annuities

Foreign employment income non-payment summary

Item 22: Bonuses from life insurance companies and friendly societies

Other income schedule

Item 23: Forestry managed investment scheme income

Other income schedule

Item 24: Other income

Australian government benefit payment summary

Other income schedule

IT3 : Tax free government pensions

Australian government benefit payment summary

Item T7: Early stage offset

Early stage offsets

Accessing the workpapers

  1. To access the relevant workpaper schedule:

    • go to the Tax workpapers & schedules drop-down and select the workpaper

    • click the Related schedules/workpapers link () at the item number.

  2. Complete the workpaper and these amounts will integrate into the main return.