The following payments will now be included under 'Government Subsidies' in the onscreen income summary in myIR, if your client received them.
- COVID-19 Wage Subsidy Scheme (WSS).
- COVID-19 Leave Support Scheme (LSS).
- COVID-19 Short-Term Absence Payment (STAP).
They will also pre-populate under 'Government Subsidies' when filing either an Individual income tax return IR3 or Non-resident individual tax return IR3NR for 2022 in myIR. For software users, the payment details are available in Gateway Services but will only pre-populate if your provider has updated their software to make this information available to you.
From 1 April 2022, the definition of ‘reportable income’ will include WSS, LSS and STAP payments. This change enables some customers who were required to file an IR3 as a result of receiving these payments in 2021, to now be eligible to receive a pre-populated auto calculated income tax assessment for 2022 if all of their income is now 'reportable income'.
If the amounts are not correct you can change them on the return.
If your client received any of these payments and they are is not showing on their return, you’ll need to add them when completing the return.
Wage subsidy and leave support payments – issues for self-employed and other individuals