请教一个backpay的报税问题

new_starter

请教下如果2015财年公司少发了几个月的薪水，2016财年全部补发了，那2016财年报税的时候有什么对应的选项需要填的吗？谢谢了。

jeff_lawsons

Income from employment would normally be assessable on a receipts basis. Salary, wages or other employment remuneration are assessable on receipt even though they relate to a past or future income period.  (Taxation Ruling TR 98/1 para 42)

summerrainn

工资是cash base的，哪年发的就算哪年的。没啥选项要填的，按正常工资算。