Labour Arrangements Remuneration Individual Non Business Community Development Employment Project Amount The amount of a payment made under a Community Development Employment Project (CDEP) scheme. A CDEP payment is one of the following: - CDEP scheme wages. These are payments made to participants as a wage for the work they do, for hours worked in excess of the CDEP 'limit', or to trainees under the traineeship program. - CDEP scheme participant supplement from a Centrelink payment. This supplement is an extra payment to make sure that someone getting a CDEP wage component is getting at least the same level of income as an unemployed person. Remuneration Individual Non Business Exempt Foreign Employment Income Amount The amount of foreign employment income exempt from income tax in Australia. Remuneration Individual Non Business Gross Amount The amount paid to an employee, company director or office holder in the form of salary, wages, bonuses and commissions. Include all salary, wages, bonuses and commissions paid to the payee as an employee, company director or office holder. Include the total gross amount before amounts are withheld. Gross payments also include: pensions and annuities; compensation, and sickness or accident pay. Also include the following amounts: - allowances you paid to compensate for specific working conditions and payments for special qualifications or extended hours - allowances you paid to cover expenses that are not tax deductible to the payee - for example, normal home-to-work transport expenses - holiday pay or bonuses, and - amounts you paid for unused long service leave, unused holiday pay and other leave-related payments that accrued after 17 August 1993, except if the amount was paid because the payee ceased employment under an approved early retirement scheme, invalidity or bona fide redundancy Remuneration Labour Hire Arrangement Payment Gross Amount The amount of gross income earned by an individual worker through a labour hire firm without establishing a contractual arrangement with the worker. This is the amount of income earned by the payee, including the market value of non-cash benefits. Remuneration Specified Payments Gross Amount The total income received, including tax withheld, for: - tutorial services provided for the Indigenous Tutorial Assistance Scheme of the Department of Education, Science and Training - translation and interpretation services for the Translating and Interpreting Service of the Department of Immigration and Multicultural and Indigenous Affairs - income as a performing artist in a promotional activity This is the amount of income earned by the payee, including the market value of non-cash benefits. Remuneration Unused Annual Long Service Leave Payment Lump Sum A Amount The amount paid for unused long service leave that accrued after 15 August 1978 but before 18 August 1993; unused holiday pay and other leave related payments that accrued before 18 August 1993 or unused long service leave accrued after 17 August 1993 or unused holiday pay or related payments, where the amount was paid in connection with a payment that includes or consists of a genuine redundancy payment, an early retirement scheme payment or the invalidity segment of an employment termination payment or superannuation payment. Remuneration Unused Annual Long Service Leave Payment Lump Sum B Amount The amount paid for unused long service leave that accrued before 16 August 1978. Remuneration Unused Annual Long Service Leave Payment Lump Sum D Amount The amount of genuine redundancy payment or early retirement scheme payment below the tax-free threshold. Remuneration Unused Annual Long Service Leave Payment Lump Sum E Amount The amount of back payment received including salary or wages that accrued in a period more than 12 months before the date of payment. Remuneration Voluntary Agreement Gross Amount The amount of gross income earned by an independent contractor who has entered into a Pay As You Go withholding voluntary agreement. This is the amount of income earned by the payee, including the market value of non-cash benefits. Remuneration Working Holiday Maker Gross Amount The amount earned by the Working Holiday Maker for the relevant period.