Phone area code Phone area code - The area code for the contact phone number given by the person submitting the form. Phone number Phone number - The contact phone number given by the person submitting the form. Phone service line Phone service line - Not applicable. Phone usage code Phone usage code - Not applicable. Organisation type Organisation type - Not applicable. Legal name of employer Name of organisation submitting this return Legal name of employer - The full legal name of the Company, Association, Trustee, Partnership/Joint Venture or Individual with a payroll tax obligation. Name of organisation submitting this return - Name of the organisation submitting the lodgement, which may be different to the name of the employer with a payroll tax obligation. Full name of person making declaration Full name of person making declaration - Enter the given name and last name for the person making this declaration. Unstructed Name Usage Code Unstructed Name Usage Code - Not applicable. Report name Report name - ACT Payroll Tax Monthly Return Date from Date from - A monthly return start date must be 1st of any month. Start date of 1 June is not valid for a monthly return. Date to Date to - A monthly return end date must be the last day of any month. End date of 30 June is not valid for a monthly return. Have you read and understood the declaration? Have you read and understood the declaration? - An acknowledgement from the person submitting the form that they have read and understood the declaration. Declaration Signatory Identifier Declaration Signatory Identifier - Not applicable. Declaration Signature Date Declaration Signature Date - Not applicable. Declaration Statement Type Declaration Statement Type - Not applicable. Declaration statement Declaration statement - Not applicable. Allowances Allowances - There are a range of allowances, each of which has its own criteria for determining the extent to which they are taxable, including: Motor Vehicle allowances, Accommodation allowances, Living away from home allowances Bonuses Bonuses - A bonus is a payment made in addition to an employee's normal wage or salary. Bonuses are usually paid as an incentive or reward for extra or outstanding service. Bonuses are always taxable. Expatriates, who have worked in ACT, may receive bonuses overseas paid by an overseas parent company. Bonuses received overseas are subject to payroll tax to the extent that they relate to a period in which the expatriate worked in ACT. Commissions Commissions - Commissions are generally payments based on achievement and are usually calculated on a percentage basis. Commissions paid to employees are always taxable, whether they are the sole method of remuneration or are paid in addition to a basic taxable wage or retainer. Fringe benefits Fringe benefits - Fringe Benefit Classification 1) airline transport fringe benefits; 2) board fringe benefits; 3) car fringe benefits; 4) car parking fringe benefits; 5) debt waiver fringe benefits; 6) expense payment fringe benefits; 7) housing fringe benefits; 8) living-away-from-home allowance fringe benefits; 9) loan fringe benefits; 10) meal entertainment fringe benefits; 11) property fringe benefits; and 12) residual fringe benefits. Non Taxable Fringe Benefits are a) Any benefits that are exempt under the FBT Act; b) A tax-exempt body entertainment fringe benefit arising in respect of entertainment expenses incurred by an employer who is wholly or partially exempt from income tax or who does not derive assessable income from the activities to which the entertainment relates c) Any benefit that is prescribed by the regulations to the Payroll Tax Act 2007 as not to be a fringe benefit for the purposes of payroll tax. (Currently no benefit has been prescribed). Note: Any benefit with a nil taxable value for FBT also has a nil value for payroll tax. !uestions specifically about the FBT Act should be directed to the Australian Taxation Office (ATO), Telephone: 13 28 61. Total ACT wages in the financial year Total ACT wages in the financial year - The total annual ACT total taxable wages paid or payable during the current financial year including any PAYG (Pay-as you-go) withholding amounts or other deductions made by an employer on behalf of an employee. Salaries and wages include payments for overtime, penalty payments, sick pay, holiday pay and leave loadings. This figure should exclude any exempt wages and salaries. Total interstate wages in the financial year Total interstate wages in the financial year - The annual Interstate total taxable wages paid or payable during the current financial year including any PAYG (Pay-as you-go) withholding amounts or other deductions made by an employer on behalf of an employee. Salaries and wages include payments for overtime, penalty payments, sick pay, holiday pay and leave loadings. This figure should exclude any exempt wages and salaries. Claiming threshold? Claiming threshold? - Asks the employer if they are claiming the monthly threshold. ACT Taxable wages and salaries for the month ACT Taxable wages and salaries for the month - The monthly wages and salaries paid or payable including any PAYG (Pay-as you-go) withholding amounts or other deductions made by an employer on behalf of an employee. Salaries and wages include payments for overtime, penalty payments, sick pay, holiday pay and leave loadings. This figure should exclude any exempt wages and salaries. Directors fees Directors fees - All fees paid to directors, irrespective of whether they are working or non-working directors, are taxable. Termination payments Termination payments - Terminations payments generally constitute wages for payroll tax purposes. These include: 1) A payment made in consequence of the retirement from, or termination of, any office or employment of an employee; 2) Amounts paid or payable by a company as a consequence of terminating the services or office of a director; 3) Amounts paid or payable by a person taken to be an employer under the contractor provisions as a consequence of termination of the supply of services by a person taken to be an employee under those provisions; 4) Unused annual leave and long service leave. Employment Termination Payments may include: a) Payments for unused sick leave or rostered days off; b) Payments in lieu of notice; c) Ex gratia payments or 'golden handshakes'; d) An employee's invalidity payment (a permanent disability, other than compensation for personal injury), and certain payments after the death of an employee. Genuine redundancy payments and early retirement scheme payments are a payment arising from the termination of employment may constitute either a genuine redundancy payment under section 83-175 of the ITAA or an early retirement scheme payment under section 83-180 of the ITAA. Such payments are exempt from payroll tax to the extent that they are exempt from income tax Shares/options Shares/options - The taxable value of any shares or options granted to an employee or former employee by an employer for services performed or provided by the employee. Other taxable payments Other taxable payments - The amount of any other benefits paid or payable whether in cash or in kind in relation to an employee or former employee Superannuation Superannuation - All employer superannuation contributions are taxable including: 1) All compulsory contributions made as a result of the Superannuation Guarantee legislation; and 2) All superannuation contributions made by an employer, where such contributions are made under a `salary sacrifice` arrangement with the employee. An exception applies to those contributions made on behalf of those employees whose wages are not taxable (i.e.maternity and adoption leave) Contractor payments Contractor payments - Under certain circumstances, payments to contractors are taxable. The payments are usually taxable where the contractor: 1) provides essentially labour services; and 2) works exclusively or primarily for one principal. The provisions relating to contractors deem such contractors to be employees and deem payments made to them to be wages. The term `contractors` is a generic one, and includes sub-contractors, consultants, outworkers and so on. The provisions apply regardless of whether the contractor provides services through a company, trust, partnership or as a sole trader. Exemptions: In practical terms, the contractor provisions initially capture all contracts for the performance of work. However, the provisions contain six exemptions, and if any one of the exemptions applies to a particular contract, the payments under that contract will not be taxable. The six contractor exemptions are 1) the contractor provides services to the principal on no more than 90 days in the financial year; 2) the contractor engages other labour to perform work under the contract; 3) the provision of labour is ancillary to the provision of materials and equipment under the contract; 4) the services provided by the contractor are not ordinarily required by the principal and the contractor ordinarily renders such services to the public generally; 5) the services are of a kind ordinarily required by the principal on less than 180 days in the financial year; and 6) the contractor ordinarily renders services of that type to the public generally in that financial year. Non Taxable Payments: Payments to the following classes of contractors are not taxable even if none of the six exemptions applies: owner-drivers, insurance agents and door-to-door sellers PTMRACT Lodge Request [Abstract]