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