If a claimant has an 'Other Allowance' amount showing on their group certificate, it means that they have received a back adjustment for a previous financial year in the current tax year.  The Australian Taxation Office requires a break up of what financial years the payment relates to.  Refer to proforma letter number 12.1.4.  This will be a standard letter on PRACSYS and a diary will be issued to the claims manager when this sort of payment is issued.  As it is an information diary, you may choose to produce the letter at the time of payment or at the end of financial year, when the payee receives their group certificate.