Payroll

Payroll

Salary Packaging

Special Edition

Eligibility, FBT, GST, Payroll, Public, Salary Packaging

General Article – E-invoicing, not electronic invoicing – there is a difference

Money flows out under digital process such as Single Touch Payroll (STP) – what if money could flow in through...

Payroll, Public

Payroll – Why do we need to disclose exemption from FBT under s. 57A on an employee’s payment summary form?

Payment summaries now require an employer to indicate whether they are exempt from FBT under s. 57A of the FBTAA....

Payroll, Public

Payroll – What to expect from the NSW Review of Payroll Tax Administration

The NSW Productivity Commission (the Commission) has presented its conclusions from its review of the administration of payroll tax (PRT)—Review...

Payroll, Public

Payroll Q&A – Genuine redundancy payments made to employees over the age of 65

Answer The specific provisions regarding genuine redundancy payments (GRPs) provide that an employee must be dismissed before the day they...

Payroll, Public

Payroll – Definition of ‘ordinary time earnings’

‘Ordinary time earnings’ (OTE) is defined under s. 6(1) of the Superannuation Guarantee (Administration) Act 1992 (SGAA). OTE includes amounts...

FBT, Payroll, Public

Payroll Article – Changes to 2017/18 Payment Summary reporting requirements for Reportable Fringe Benefits

Changes to rules regarding eligibility measures for various Federal Government benefits/payments and income tests (effective 1 January and 1 July...

Payroll, Public

Payroll Article – Payroll tax changes following the 2018-19 State and Territory budgets

With the release of the 2018-19 budgets for all Australian States and Territories, excluding South Australia, there have been several...

Payroll, Public

Payroll Article – Oops! Sorry, you were overpaid and we would like it back.

Consider the following scenario: An organisation has made an overpayment of salary/wages in FY 2017-18 in error. The organisation has...

Payroll, Public

Payroll Q&A – Treatment of car allowance paid to employee re employer provided car

Question Our organisation pays a lump sum car allowance to certain employees in relation to cars provided by the employer...

Payroll, Public

Payroll Article ‘ Single Touch Payroll: July 2017 Update

Single Touch Payroll (STP) will apply to organisations with 20 or more employees (Substantial Employers), from 1 July 2018. Employers...

Payroll, Public

Payroll Q&A ‘ What is the rate of withholding where a supplier fails to provide an ABN?

Question Effective 1 July 2017 what is the rate of withholding where a supplier fails to provide an ABN? Answer...