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At the end of each tax year (31 March) we work out how much Working for Families you should have been paid (your end-of-year entitlement) based on your actual family income and situation for the tax year (1 April to 31 March), and if you'll get a refund or a bill.

We compare your end-of-year entitlement to the Working for Family payments you got during the year to work out if you’ll get a refund or a bill.

Your weekly or fortnightly payments were based on estimates made before the start of the tax year (1 April) or your most recent update, whereas the end-of-year entitlement is the correct amount based on your actual family income and situation for the tax year.

I got a notice or letter about my Working for Families payments 

If you did not collect your full entitlement during the tax year, we’ll first transfer it to any income tax to pay in that tax year, then refund the rest into your bank account.

If you were paid too much during the tax year, you’ll need to repay the overpayment to us by the due date (see below ‘When to Pay’).

Your income tax assessment will show the amount of your refund or how much you need to pay.

Salary and wage earners: your income tax assessment

If you only earn income with tax deducted before you get paid (like a salary or wage), we’ll work out your tax for you.

That’s because throughout the tax year, employers and other payers (like banks) give us details of payments to employees (or investors) and we have all the information we need to make an assessment.

When we work out your tax for you: income tax assessments

We’ll prepare your income tax assessment sometime between late May and late July each tax year.

Other customers: your income tax assessment

If you earn income without tax deducted before you get paid (like self-employed income) - or a combination of this type of the income and a salary or wage - you’ll need to file an IR3 income tax return by 7 July ─ or 31 March of the following year if you have a tax agent and an extension of time to file your return.

We’ll prepare your income tax assessment after you file your IR3.

Partners filing an IR3 income tax return

Your Working for Families entitlement depends on (among other things) your family income.

We need to know your income and your partner’s income to confirm your Working for Families entitlement for the tax year.

That means if your partner is required to file an IR3 return, we’ll need to wait until their return is filed before we can issue your income tax assessment (and any refund you might be entitled to).

Penalties can be charged if returns are filed late or tax is paid late.

Where to find your income tax assessment

You’ll find your income tax assessment in myIR. If you do not have a myIR account, you’ll get your income tax assessment in the mail.

When to pay

If you have an overpayment of Working for Families, you’ll need to pay us the amount you owe by 7 February of the following year. But if you have an extension of time through a tax agent, you'll need to pay by 7 April of the following year.

Ways of paying

Having trouble paying?

If you’re having trouble paying the amount owing, together we can find a solution that works for you.

Help to repay a debt

Example: Eloise gets a Working for Families refund

Eloise is a teller at ABC Bank, earning a salary of $54,000 a year. She’s expecting a Christmas bonus in December.

Eloise qualifies for Working for Families and at the start of the tax year, she overestimates her salary at $57,000, to take into account her Christmas bonus.

She was concerned if she used her salary of $54,000 in her Working for Families estimate, she would end up with an overpayment she would have to repay.

Over the tax year, Eloise gets Working for Families payments of $257 a week which comes to $13,364 in total for the tax year.

In June, we prepare Eloise’s income tax assessment. Her actual salary for the tax year is $55,100, and we work out her Working for Families entitlement comes to $13,780.

That means she did not receive her full entitlement during the tax year. She was underpaid $416 ($13,780 less $13,364).

We pay the $416 as a refund into Eloise’s bank account.

Example: Jeri gets a Working for Families overpayment

Jeri is a self-employed landscape gardener. She qualifies for Working for Families and chooses to get her payments weekly.

At the start of the tax year, she estimates her taxable income at $82,000. Over the year, she gets Working for Families payments totalling $15,028.

Jeri has a tax agent (Chandra) to file her IR3 income tax return. When Chandra files the IR3, we find Jeri’s actual taxable income for the tax year is $84,300 and her Working for Families entitlement is $14,612.

That means she was overpaid her Working for Families during the tax year. The overpayment is $416 ($15,028 less $14,612).

Jeri will need to pay the $416 owing by 7 April of the following year.


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Last updated: 11 Mar 2025
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