Payroll Tax
VECCI members have access to a broad range of business tools and templates, including frequently asked questions; fact sheets and guides; and sample checklists, policies, letters and forms. VECCI’s tools and templates cover areas such as:
Fact Sheets & Guides
- Abolition of Prescribed Payments System and Reportable Payments Systems
- Accounting Systems- Internal Controls
- Airline Transport Fringe Benefits
- Approved Early Retirement Scheme Payments
- Award Superannuation & Calculating the Amounts to Pay
- Basic Steps- WorkCover Flowchart
- Board Fringe Benefits
- Calculation of Payroll
- Car Fringe Benefits
- Car Parking Fringe Benefits
- Choice of Superannuation Fundsl
- Contributions to a Complying Fund or RSA
- Debt Waiver Fringe Benefits
- Distinction Between Employees and Contractors
- Effective Salary Sacrifice Arrangements ("SSAs")
- Employee Contributions
- Employee Expense Reimbursements
- Employer Termination Payments (EmTPs)
- Employer's WorkCover Obligations
- Entertainment Fringe Benefits
- Establishing a Pay Structure
- Exempt and Rebateable Employers (from FBT)
- Exempt Fringe Benefits
- Exempt Wages (Payroll Tax)
- Expense Payment Fringe Benefits
- Fringe Benefits Tax ("FBT")
- Fringe Benefits Tax Compliance
- Genuine Redundancy Payments
- Grouping Provisions (Payroll Tax)
- Grouping Rules (WorkCover)
- GST, Salary Packaging & FBT
- Housing Fringe Benefits
- Living-Away-From-Home-Allowance ("LAFHA") Fringe Benefits
- Loan Fringe Benefits
- Meal Entertainment and Entertainment Facility Expenses
- Meal Entertainment Fringe Benefits
- Minor Fringe Benefits
- Motor Vehicles & Salary Packaging
- Otherwise Deductible Rule
- Pay-As-You-Go (PAYG) Withholding System
- Paying a Termination Payment
- Payments to Employees & Company Directors
- Penalties for Avoiding & Summary of Payroll Tax
- Prescribed Percentages for Contractors' Capital and Materials
- Property Fringe Benefits
- Rates of Payroll Tax (as at 1 July 2008)
- Record Keeping Requirements
- Refunds, Registrations and Returns (Payroll Tax)
- Registering for PAYG Withholding
- Reportable Fringe Benefits
- Reporting and Paying Withheld Amounts
- Residual Fringe Benefits
- Restrictions on Input Tax Credits
- Revised Superannuation Rules
- Salary Packaging- Taxation Issues
- Summary of GST Impact on Common Fringe Benefits
- Tax Deductibility of Superannuation Contributions
- Tax File Number ("TFN") System
- Tax File Number and Withholding Declarations
- Tax Treatment of Employer Termination Payments (EmTPs)
- Taxable Wages & Definition of Wages
- Tax-Exempt Body Entertainment Fringe Benefits
- The Superannuation Contributions Surcharge, Contribution Splitting, & Co-Contributions
- The Superannuation Guarantee Charge ("SGC")
- The Superannuation Guarantee
- Transitional Termination Payments
- Types of Fringe Benefits- Categories
- Types of Payments
- Withholding for Non-Cash Benefits & Penalties for Not Withholding
- WorkCover Administration
- WorkCover Agents- Contacts
- WorkCover Premiums
Sample Checklists
- Payment Summary Checklist
- Payroll– Internal Controls Checklist (Option 1)
- Payroll– Internal Controls Checklist (Option 2)
- Remuneration Checklist (WorkCover)
Sample Forms
- Expense Payment Benefit Declaration Form
- Living Away From Home Employee Declaration Form
- Meal Entertainment Fringe Benefits 50-50 Split Election Notice (Form)
Click here to access Payroll Tax Factsheets and Guides
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