Key points
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The income Details schedule is mandatory to report income details at a granular level.
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From tax 2022, most income items now have a schedule to enter income into those items. You can no longer enter the amounts directly into these labels.
When you create any of the schedules listed in the table below, the INCDTLS schedule is automatically created. These are combined and lodged to the ATO as an Income Details schedule (INCDTLS).
To access the schedule
go to the Schedules & worksheets drop-down and select the schedule; or
click the Related schedules/workpapers link at the item number.
Item | Related schedule |
|---|---|
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 |