Payroll Archives | Page 5 of 6

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...

Payroll, Public

Payroll Q&A ‘ Where a Councillor requests that amounts be paid to their Superannuation Fund should the amounts be shown as Reportable Employer Superannuation Contributions?

Normally, amounts paid by a local government council to councillors are assessable to the councillor when received (notwithstanding an absence...

Payroll, Public

Payroll Q&A – Genuine redundancy and re-employment

Question: If a former employee (along with other employees) was made redundant in July 2016 due to an organisational restructure,...

Payroll

Payroll – Definition of ‘ordinary time earnings’

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

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

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

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

Payroll Article ‘ Single Touch Payroll: July 2017 Update

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

Payroll ‘ PBR on who is an employee for Super Guarantee Purpose

Payroll – Single Touch Payroll

Eligibility ‘ Local Councils and Payroll Tax Exemption

Payroll Q&A ‘ Where a Councillor requests that amounts be paid to their Superannuation Fund should the amounts be shown as Reportable Employer Superannuation Contributions?

Payroll Q&A – Genuine redundancy and re-employment

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Payroll

Payroll – Definition of ‘ordinary time earnings’

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

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

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

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

Payroll Article ‘ Single Touch Payroll: July 2017 Update

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

Payroll ‘ PBR on who is an employee for Super Guarantee Purpose

Payroll – Single Touch Payroll

Eligibility ‘ Local Councils and Payroll Tax Exemption

Payroll Q&A ‘ Where a Councillor requests that amounts be paid to their Superannuation Fund should the amounts be shown as Reportable Employer Superannuation Contributions?

Payroll Q&A – Genuine redundancy and re-employment

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