Person Name Usage Declarer Full Name Declaration Type Declatation Signatory Identifier Declaration Date Declaration Acceptance Declaration Text Group Member Payments Current Year Liability End Date Current Year Liability Commence Date Net NT Taxable Wages General Exemption Entitlement Claim Workers Compensation Payments Payments of compensation made in accordance with any workers compensation legislation are not liable to payroll tax, whether made by the employer or the insurer. However, payments in excess of the amounts prescribed in the workers compensation legislation (generally referred to as ‘make-up pay’) are taxable. Commissions / Bonuses / Allowances Allowances such as meal allowances, clothing allowances, overtime allowances, tool allowances, relocation allowances, and travelling and accommodation allowances, are taxable (certain exemptions apply to motor vehicle and accomodation allowances). Shares / Options The grant of shares or options in respect of services of the employee Employer Superannuation Contributions Contributions by an employer, to or in respect of an employee, to any form of superannuation, provident or retirement fund or scheme are liable for payroll tax, including working and non-working directors. Termination Payments Employment termination payments as defined in section 82-130 of the Income Tax Assessment Act 1997 (Cth) and transitional termination payments as defined in section 82-10 of the Income Tax (Transitional Provisions) Act 1997 (Cth). Termination payments also include payments made in consequence of the retirement from, or termination of, any office or employment of an employee, being an unused annual leave payment or an unused long service leave payment. Directors Fees Remuneration paid or payable to a working or non-working director, such as director fees, superannuation, allowances, fringe benefits and shares and options. Apprentice / Graduates / Trainees Payments made to eligible apprentices and graduates Contractors Payments The relevant contractor provisions in the Payroll Tax Act initially capture all contracts for the performance of work. However, the Act also contains several exclusions and if any one of the exclusions applies to a particular contract, the contract will not be a relevant contract. The provisions are often applied to contractors providing essentially labour services and working exclusively or primarily for one prinicpal. Payroll tax is imposed on the labour component of the contract, not for any goods, materials or equipment the contractor supplies and not for any goods and services tax. Defence Forces Payments to members of the Australian Defence Force Other (Exempt Wages) All other components of exempt payments Overseas Exempt After 6 Months Wages paid to an employee are exempt after six months, where the wages are paid in respect of services performed by the employee wholly in another country, for a continuous period exceeding six months. Wages Ordinary wages and salaries paid to an employee in the Northern Territory Other Taxable Payroll All other components of taxable wages which includes prescribed classes of contracts, payments by way of remuneration to a partner of a partnership and amounts paid or payable by a employment agent. Australia Wide Taxable Wages Australian Wages is the sum of Taxable Wages and Interstate Wages. Northern Territory taxable wages are wages that are taxable under the Payroll Tax Act 2009. Interstate Wages are wages that are taxable in other Australian States or Territories. Fringe Benefits Fringe benefits that are taxed by the Fringe Benefits Tax Assessment Act 1986 (Cth) are taxed for payroll tax. The FBT taxable amount is the "grossed-up" value of a fringe benefit using the type 2 gross up rate. Maternity Leave The exemption: 1. applies to wages paid or payable to female employees taking maternity leave, male and female employees taking adoption leave and male employees taking paternity leave; 2. applies to all wages other than fringe benefits; 3. is limited to a maximum of 14 weeks pay; 4. applies irrespective of whether the leave is taken before or after the birth or adoption; and 5. must be supported by keeping relevant records PTAARNTLodgeRequest [Abstract] ReportingParty NT Primary Items [Abstract] ReportingParty NT GE Primary Items [Abstract] ReportingParty NT NGE Primary Items [Abstract] ReportingParty NT DGE Primary Items [Abstract]