Gross Business and/or Investment Income Definition (ATO)

Avoid making costly mistakes for your business and save tax, read our PAYG Instalments Guide in full.

What is included in gross business and/or investment income?

Gross business and/or investment income includes the following items:

• Gross sales
• Fees received for services
• Gross interest from investments
• Gross rent received
• Unfranked and franked dividend amounts

It does not include:

• Salary or wages
• Franking credits
• Capital gains
• Non-assessable income

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References

PAYG instalments – fact sheet for individuals, Working out your own instalment amount, ATO, 2011