Organisation Contact Email Organisation Contact Email - Please provide your Contact Email address. Organisation Contact Fax Number - Area Code Organisation Contact Fax Number - Area Code - Please provide your Contact Fax Number - Area Code. Organisation Contact Fax Number - Number Organisation Contact Fax Number - Number - Please provide your Contact Fax Number (excluding area code). Organisation Contact Phone Number - Area Code Organisation Contact Phone Number - Area Code - Please provide your Contact Phone Number - Area Code. Organisation Contact Phone Number - Number Organisation Contact Phone Number - Number - Please provide your Contact Phone Number (excluding area code). Organisation Contact Phone Number - Service Line Organisation Contact Phone Number - Usage Code Are you a Government Agency Are you a Government Agency - Please indicate if you are a Government department as listed under Column 1, Schedule 3, Public Finance and Audit Act 1983. A Government Department listed under this Act is required to pay a flat rate and is not entitled to claim the threshold. Organisation Name Code Organisation Name Code - Type of Organisation name i.e. Main Name (MN). Organisation Name Organisation Name of the Designated Group or Single Lodger Organisation Name - Please enter your company name as registered with OSR. Organisation Name of the Designated Group or Single Lodger - If you are not the groups Designated Grouped Employer or the Nominated Single Lodger, please provide the Organisation Name of the nominated DGE or Single Lodger? Organisation Contact Name Organisation Contact Name - Please provide your Contact Name details. Organisation Contact Name - Usage Code Date Joined group Date Joined group - Please indicate the date that the Client joined the group. Date left group Date left group - If the Client has left the group, please indicate the date the client left the group. Period Type Tax Payable Tax Payable - This can be either a Tax Payable amount or a Refund Amount. Tax Payable is the Total Tax Payable less Total Previous Payments. The refund amount is where the Total Tax Payable is less than the total payments made during the return period. Allowances Allowances - All allowances paid by an employer to an employee are liable for payroll tax except the exempt value of the two prescribed rate allowances. Prescribed Rate Allowances: Motor vehicle allowance - the exempt rate is 70 cents per business kilometre travelled for the use of an employee's own motor vehicle. (log books must be maintained to establish business kilometres travelled). Accommodation allowance - the exempt rate is $218.30 per night. Amounts paid above the exempt rate will be subject to payroll tax. The exempt rate will be pegged to the total reasonable amount for daily travel allowance expense as determined by the ATO for the lowest capital city in the lowest salary band. Fringe benefits Fringe benefits - Fringe benefits are defined in the Fringe Benefits Tax Act 1986 of the Commonwealth and are deemed to be wages. The fringe benefit taxable amount is the total of type 1 and type 2 aggregate amounts multiplied by 1.8692 from your fringe benefits return of 31 March 2009. If you elected to return one twelfth (1/12) of the taxable value of your benefits for the year ended 31 March 2008 for 11 months of the year, make the appropriate adjustment in your annual reconciliation. If you began or ceased trading during the payroll tax year (1 July 2008 to 30 June 2009), you must submit a return on the basis of actual figures provided for the part year, even if you decided earlier to adopt payroll tax value equivalent to the FBT value. Fringe benefits tax (FBT) liable allowances: If an allowance has a value for FBT, then the value should be included in the Fringe Benefits field, and not in the Allowances field. Lodgement Period Duration in Days Lodgement Period Duration in Days - This represents the number of days in the period, which the Payroll Tax liability is being calculated against. Total Tax Payable Total Tax Payable - Tax payable equals Tax liability less Apprentice and Trainee offset. Total Tax Payable is the sum of the tax payable for each period within the financial year. Interstate Wages Interstate Wages - Payroll tax is payable in NSW on all liable wage components paid for services performed in NSW. However, if you paid any liable interstate wages it reduces the threshold entitlement applied to the gross NSW wages. Gross interstate wages consist of all those wage components which are liable for payroll tax in the State or Territory where the interstate wages are paid. Total Australian wages Total Australian wages - Total Australian wages is the combined total of all wages paid within Australia. Taxable NSW Wages Taxable NSW Wages - Taxable NSW wages is the total NSW wages less any threshold entitlement. Organisation Contact Preferred Contact Method Organisation Contact Preferred Contact Method - Please select your preferred contact method. Were you a member of a group at any time during this financial year? Were you a member of a group during this period? Were you a member of a group at any time during this financial year? - For payroll tax purposes, a group is constituted under the following circumstances: - related corporations within the meaning of the Corporations Act 2001 - use of common employees - commonly controlled businesses - groups arising from tracing of interests in corporations - smaller groups subsumed by larger groups - when one of the members of your group is also a member of another group(s), the groups will be combined as one group for payroll tax purposes. If you require further information regarding grouping, contact us on 1300 139 815. Were you a member of a group during this period? - Grouping information If you are the Designated Group Employer (DGE) of a group you will need: - the gross NSW wages paid by all members of the group - gross interstate wages paid by all members of the group - NSW client ID's of all group members (if applicable) If you are not claiming threshold, you must provide the NSW client ID of your Designated Group Employer (DGE) if known. If not known, you must provide the DGE name. If you are the single lodger of a group you will need: - the gross NSW wages paid by all members of the group - the gross interstate wages paid by all members of the group - NSW client ID's of all group members Were you the group's nominated single lodger? Were you the group's nominated single lodger? - A nominated single lodger is the group member responsible for lodging returns and paying payroll tax on behalf of all members of the group. The other group members are not required to make individual payments or lodge an annual reconciliation. A request in writing must have been made and advice received from OSR of approval to be the nominated single lodger. A nominated single lodger is responsible for advising OSR when any member joins or leaves the group and must remain in that role unless they leave the group and a new single lodger is nominated and authorised by OSR. Group member employs interstate only Group member employs interstate only - Please indicate if the group member only employs interstate. Did the group structure change at any time during the period you employed? Did the group structure change at any time during the period you employed? - The structure of a group refers to the membership of a group. Therefore, only when an employer joins or leaves a group during the employing period is there a change. This can occur as a result of a change in control of another business eg due to the acquisition or sale of voting shares or the appointment of an administrator or liquidator, or as there are no longer common employees. For example, if A, B and C are members of a group and B leaves the group, then the structure of the group has changed. Or, if a new employer, D, joins the group, then the structure of the group has also changed. If you require further information regarding changes in the group structures, contact us on 1300 139 815. Please enter the number of times the group structure changed during the employing period Please enter the number of times the group structure changed during the employing period - Please advise the number of times the group structure changed during the employing period. A part period calculation is required whenever there is a change in the structure of a group. This is because the group threshold entitlement changes in accordance with the change in the structure of the group. For example, A, B and C employed in NSW during the period 1 July 2008 to 30 June 2009. They were members of the same group during the period 1 July 2008 to 31 December 2008 and B left the group on 1 January 2009 and was a non-grouped employer during the period 1 January 2009 to 30 June 2009. A and C continued to be grouped during the period 1 January 2009 to 30 June 2009. Part period calculations are required for A, B and C to account for the change in group structure on 1 January 2009. The first part period relates to 1 July 2008 to 31 December 2008, when A, B and C were members of the same group and the group threshold entitlement for this part period is calculated in accordance with the number of days in the period and the total Australian wages paid by the three members of the group during that period. The second part period for A and C relates to 1 January 2009 to 30 June 2009, when they continued to be members of the same group. Once again, the group threshold entitlement for this part period is calculated in accordance with the number of days in the period and the total Australian wages paid by the two members of the group during that period. The second part period for B relates to 1 January 2009 to 30 June 2009 when B was a non-grouped employer. B's threshold entitlement for this part period is calculated in accordance with the number of days in the period and the total Australian wages paid by B during that period. Did you employ apprentice or trainees in NSW during the employing period? Did you employ apprentice or trainees in NSW during the employing period? - Please indicate if you employed apprentices or trainees in NSW during the employing period. How many Apprentices And Trainees did you employ? How many Apprentices And Trainees did you employ? - Enter the number of apprentices and/or trainees employed during the employing period. Are you claiming the threshold amount? Are you claiming the threshold amount? - To claim the threshold amount, you need to either be a non-group employer, the nominated single lodger or the designated group employer. If you are the DGE for the group, you can nominate whether or not you wish to claim the threshold for the return period. A client who is not a member of a group or is the nominated single lodger, is automatically entitled to claim the threshold. Gross interstate wages paid by other group members Gross interstate wages paid by group member Gross interstate wages paid by other group members - This refers to the gross interstate wages paid by all other members of the group during the employing period. Gross interstate wages consist of all those wage components which are liable for payroll tax in the State or Territory where the interstate wages are paid. This does not include the gross interstate wages you paid during the employing period. Gross interstate wages paid by group member - Please provide the Gross Interstates wages paid by each group member. Gross NSW wages paid by other group members Gross NSW wages paid by group member Gross NSW wages paid by other group members - This refers to the gross NSW wages paid by all other members of the group during the employing period. Payroll tax is payable in NSW on the total of all liable wage components paid for services performed in NSW. This does not include the gross NSW wages you paid during the employing period. Gross NSW wages paid by group member - Please provide the Gross NSW wages paid by each group member. Total Previous Payments Total Previous Payments - This refers to the monthly return payments and additional monthly return payments (if lodged) for the period July to May and any instalment payments relating to returns or assessments for the financial year. Payments do not include any interest or penalty that may have been imposed or paid during the financial year, or any payment relating to a liability for a previous financial year or period. Note: If you have inadvertently made a payment for June, prior to completing your annual reconciliation, the amount will be included in the figure for the May period. If any of the payment details displayed are incorrect or incomplete, please contact us on 1300 139 815. Apprentice and Trainee Offset Apprentice and Trainee Offset - Tax Liability is calculated on the total wages including apprentice and trainee wages. Tax Payable is calculated on the total wages excluding apprentice and trainee wages. Apprentice and Trainee Offset is calculated by deducting Tax Payable from the Tax Liability. Salaries and Wages Salaries and Wages - All wages or salaries are liable including penalty rates, overtime, leave loading, holiday pay and sick leave. Salaries and wages also includes: directors' fees, bonuses, commissions, and other payments for services such as contributions to share schemes. Note: Do not include any wages or salaries paid to apprentices or trainees in the Salaries and Wages field. These payments should only be included in the Apprentice and Trainee Wages field to correctly calculate the offset. Contractor and Consultant Payments Contractor and Consultant Payments - Contracts, which provide for direct payments to contractors and subcontractors for work they perform, are liable for payroll tax unless the contract is exempt. There are nine exemptions which may apply. Contracts which are not exempt are known as relevant contracts and are liable for payroll tax. The contractor provision applies even if the party to the contract is a company or personal service business. If any one of the nine exemptions is applicable, the contract is not liable for payroll tax. Read more about contractors at www.osr.nsw.gov.au Employment Termination Payments Employment Termination Payments - Employee termination payments (ETPs) are defined in section 27A of the Income Tax Assessment Act 1936. The amount of the ETP that is subject to payroll tax is the amount that would be subject to income tax in the hands of the employee. This applies to any payment that would be an employment termination payment under the relevant Commonwealth legislation had it been paid as a consequence of termination of employment. Apprentice and Trainee Wages Apprentice and Trainee Wages - All apprentice and trainee wages, including superannuation, allowances etc, should only be entered in the Apprentice and Trainee Wages field. Do not include any wages or salaries paid to apprentices or trainees in the Salaries and Wages field. From 1 July 2008 employers are required to include the wages, including superannuation, allowances etc. paid to apprentices and new entrant trainees in their payroll tax calculation. A rebate scheme is administered by the Office of State Revenue (OSR) allowing the amount of the rebate to be offset against your payroll tax liability. This offset facility is provided within the online Annual Reconciliation. All wages, including superannuation and allowances, paid to an employee who is an apprentice or trainee within the meaning of the Apprenticeship and Traineeship Act 2001 are eligible for the rebate. How many members are in the group? How many members are in the group? - This can relate to either a Designated Group Employer or Nominated Single Lodger scenario. If you are the group's Designated Group Employer, please indicate the number of members in the group. If you are the group's Nominated Single lodger, please indicate how many non-lodging members you are lodging on behalf of. - A non-lodging member is a member of a group with a nominated single lodger and as such the non-lodging member is not required to make individual payments or lodge an annual reconciliation. You are required to advise the nominated single lodger of your gross NSW and interstate wages and any changes to group status. Which States did you employ in Which States did you employ in - Please declare other states where you employed in Australia. Did you employ in any other states during the period entered above? Did you employ in any other states during the period entered above? - Employed in Australia: If you're an individual employer and didn't employ for the full financial year in Australia, you're only entitled to a portion of the maximum threshold entitlement based on the number of days you employed during the financial year. That is, the number of days your business employed any employees anywhere in Australia determines the number of days threshold available to you in NSW in a given financial year. For example, if your business employed in Victoria for the full financial year, but only opened a branch in NSW in November, you would still be entitled to the full year's threshold in NSW, although this would be divided pro-rata between the two states. Total NSW wages (excluding apprentice and trainee wages) Total NSW wages (excluding apprentice and trainee wages) - NSW wage components refers to the types of remunerations that are liable to payroll tax. NSW wage components include: - salaries and wages - fringe benefits - employer superannuation contributions - directors' fees - payments to contractors under relevant contracts - allowances - bonuses and commissions - any accrued annual leave, long service leave, and sick leave paid to an employee when they leave your business, irrespective of when it accrued - make-up pay additional to worker's compensation payments. That is, payments you make to an employee that are more than the amount specified in the award or agreement - motor vehicle allowances that are more than the exempt rate of 70 cents per business kilometre (log books must be maintained to establish business kilometres travelled) - accommodation allowances that are more than the exempt rate of $218.30 a night, - cash allowances not liable to fringe benefits tax - payments to or by a third party for employees' services - whether at piece-work rates or otherwise, and whether paid in cash or in kind - payments to expatriate staff (for a period not more than 6 months of continuous services overseas) - employment termination payments (ETP). The amount of the ETP that is subject to payroll tax is the amount that would be subject to income tax in the hands of the employee. This applies to any payment that would be an employment termination payment under the relevant Commonwealth legislation had it been paid as a consequence of termination of employment. Threshold entitlement Threshold entitlement - The group threshold entitlement is calculated using the following formula: Total group NSW wages divided by Total group Australian wages (multiplied by number of days employed during the financial year divided by 365) multiplied by the maximum threshold entitlement. If you paid any liable interstate wages it reduces the threshold entitlement applied to the gross NSW wages. Only one member of the group can claim the group's NSW threshold entitlement. This member is known as the Designated Group Employer (DGE). Grouped employers are required to nominate a DGE for their group. This must be a group member with Australian wages exceeding the threshold. If you are not the DGE, you do not receive any threshold entitlement. If none of the members have Australian wages exceeding the threshold, you must nominate a single lodger to be responsible for lodging and paying Payroll Tax on behalf of all members of the group. Refer to www.osr.nsw.gov.au for the threshold entitlement applicable to the current financial year. Tax Liability Tax Liability - Tax liability equals Taxable NSW Wages multiplied by the payroll tax rate for the relevant period. Refer to www.osr.nsw.gov.au for the relevant tax rates. Threshold Fairness Amount Threshold Fairness Amount - If the wages paid or payable in one half of the year is less than the allocated threshold for that half of the year, the unused portion will be applied to the other half of the year. Were you a member of a group with a nominated single lodger during this period? Were you a member of a group with a nominated single lodger during this period? - A single lodger is the group member responsible for lodging returns and paying payroll tax on behalf of all members of the group. The other group members are not required to make individual payments or lodge an annual reconciliation. A request in writing must have been made and advice received from OSR of approval to be the nominated single lodger. A single lodger does not include an accountant or accounts clerk who may calculate the payroll tax payable and make payments on behalf of more than one company. In this instance, each individual company is still required to make their own payment to OSR and lodge their own annual reconciliation in July each year. The following checklist will assist you in determining whether you are a single lodger. - Are you a member of a group? Yes/No - Have you received advice from OSR that you are a single lodger? Yes/No - Do you calculate the payroll tax payable by the group each month on behalf of all member of the group? Yes/No - Do you pay the total payroll tax payable for the group on behalf of all members of the group? Yes/No - Do the other group members advise you of their gross NSW wages and gross interstate wages each month? Yes/No - Out of all group members, are you the only group member that makes individual payments to OSR? Yes/No - Are you responsible for lodging the annual reconciliation and making the June payment on behalf of all group members? Yes/No If you answered 'yes' to all the above questions, you are a single lodger. Tax payable Tax payable - Tax payable equals Tax liability less Apprentice and Trainee offset. Total NSW wages (including apprentice and trainee wages) Total NSW wages (including apprentice and trainee wages) - NSW wage components refers to the types of remunerations that are liable to payroll tax. NSW wage components include: - salaries and wages - apprentice and trainee wages (eligible to claim offset) - fringe benefits - employer superannuation contributions - directors' fees - payments to contractors under relevant contracts - allowances - bonuses and commissions - any accrued annual leave, long service leave, and sick leave paid to an employee when they leave your business, irrespective of when it accrued - make-up pay additional to worker's compensation payments. That is, payments you make to an employee that are more than the amount specified in the award or agreement - motor vehicle allowances that are more than the exempt rate of 70 cents per business kilometre (log books must be maintained to establish business kilometres travelled) - accommodation allowances that are more than the exempt rate of $218.30 a night, - cash allowances not liable to fringe benefits tax - payments to or by a third party for employees' services - whether at piece-work rates or otherwise, and whether paid in cash or in kind - payments to expatriate staff (for a period not more than 6 months of continuous services overseas) - employment termination payments (ETP). The amount of the ETP that is subject to payroll tax is the amount that would be subject to income tax in the hands of the employee. This applies to any payment that would be an employment termination payment under the relevant Commonwealth legislation had it been paid as a consequence of termination of employment. Employer Superannuation Contribution Employer Superannuation Contribution - All superannuation payments paid or set apart by an employer as a superannuation contribution are liable, including salary sacrifice arrangements and lump sums paid on behalf of a class of employees. Superannuation payments made to contractors retained under a relevant contract are also taxable as wages. This includes the 9 per cent super guarantee levy, salary sacrifice arrangements and lump sums paid on behalf of employees and deemed employees into a fund. Are you the group's designated group employer? Are you the group's designated group employer? - Grouped employers are required to nominate a Designated Group Employer (DGE) for their group. The nominated member must have total Australian wages exceeding the maximum threshold. If you are not the DGE, you do not receive any threshold entitlement. If none of the members have total Australian wages exceeding the maximum threshold, you must nominate a single lodger to be responsible for lodging and paying payroll tax on behalf of all members of the group. To download a DGE nomination form visit www.osr.nsw.gov.au Calculate Response [Abstract] PayrollTaxPayment