Salary is included in assessable income because it is considered to be income under general income concepts. (Refer to topic on general income concepts if you want to know more).

The tax return form includes space for 5 group certificates.

If you have more than 5 group certificates,

enter the first 4 normally.

Add up all the income from the remaining group certificates and add it as a lump sum at the record number provided for the fifth group certificate.

Now choose the Other Information sub menu in the Edit menu and then highlight the Income tax credit vouchers, etc menu item. This will allow you to enter details of the tax instalment deductions for each group certificate.

apprentice tax practitioner program | tax law