3
Employer lump sum
payments
Did you receive any lump sum
payments from your employer for:
n unused
n unused
annual leave or
long service leave?
No Go to question 4.
Yes Read on.
Answering this question
You will need your PAYG payment summary – individual
non‑business, PAYG payment summary – foreign
employment or a comparable statement from your payer
that shows an amount at ‘Lump sum A’ or ‘Lump sum B’.
You must go to ato.gov.au/instructions2013
and read question 3 for instructions on what to do
if you have:
n amounts at ‘Lump sum D’ or ‘Lump sum E’, or
n paid foreign tax.
Completing your tax return
If you do not have amounts shown at ‘Lump sum A’ on
your payment summaries, go to step 4 below.
up the tax withheld from lump sum A amounts
1 Add
shown on your payment summaries.
Write the total under Tax withheld at the left of R
item 3.
up all lump sum A amounts on your payment
2 Add
summaries.
Write the total at R.
in the TYPE box at R:
3 Print
R if the amount related to a genuine redundancy
payment, an early retirement scheme payment,
or the invalidity segment of an employment
termination payment or superannuation benefit
T for all other situations.
Check with your payer if you are not sure.
If you do not have any amounts shown at
‘Lump sum B’ on your payment summaries,
you have finished this question. Go to question 4.
Otherwise, read on.
up the tax withheld from lump sum B amounts
4 Add
shown on your payment summaries.
Write the total under Tax withheld at the left of H
item 3.
up all lump sum B amounts on your payment
5 Add
summaries. Divide the total by 20. This is because
only 5% is taxable.
Write the total at H.
12
INDIVIDUAL TAX RETURN INSTRUCTIONS 2013