Electronic Mail Usage Code Electronic Mail Usage Code - Codes Acceptable for SRO VIC: 01 - Personal, 02 - Business, 03 - Contact Fax Number - Area Code Fax Number - Area Code - Fax number will be pre-filled from the Employer's e-Records data held by SRO VIC. This field is editable. Fax Number - Number Fax Number - Number - Fax number will be pre-filled from the Employer's e-Records data held by SRO VIC. This field is editable. Fax Number Usage Code Fax Number Usage Code - Fax number will be pre-filled from the Employer's e-Records data held by SRO VIC. This field is editable. Contact Surname Contact Surname - Maintained via the SRO VIC Payroll Tax Express e-Access Application. Contact Details of the user lodging the obligation. Contact First Name Contact First Name - Maintained via the SRO VIC Payroll Tax Express e-Access Application. Contact Details of the user lodging the obligation. Contact Other Given Name Contact Name Currency Contact Name Type Code Contact Phone Number - Area Code Contact Phone Number - Area Code - Maintained via the SRO VIC e-Access Application. Contact Details of the user lodging the obligation. Contact Phone Number - Service Line Code Contact Phone Number - Service Line Code - Codes Acceptable for SRO VIC: 01 - Mobile, 02 - Landline or fixed line Contact Phone Number - Number Contact Phone Number - Number - Maintained via the SRO VIC e-Access Application. Contact Details of the user lodging the obligation. Telephone Usage Code Telephone Usage Code - Code Acceptable for SRO VIC: 02 - Business: to be used when the telephone number is for business affairs Contact Email Contact Email - Maintained via the SRO VIC e-Access Application. Contact Details of the user lodging the obligation. Gross Taxable Victorian Wages Gross Taxable Victorian Wages - A checklist of Taxable and Non Taxable components, to help determine the taxability of certain payments, can be obtained from the State Revenue Office of Victoria's website at www.sro.vic.gov.au Gross Taxable Interstate Wages Gross Taxable Interstate Wages - Deduction Implications for Interstate Employers: Interstate wages are required to calculate the actual deduction for the year. If Interstate wages are not disclosed, no deduction will be granted. Group Gross Taxable Victorian Wages Group Gross Taxable Victorian Wages - This element will be required for both the DGE of a Scheduled Group (DGESG) and also the DGE of a Non Scheduled Group (DGENSG) to assist with determining the payroll tax liability for the whole group. Group Gross Taxable Interstate Wages Group Gross Taxable Interstate Wages - This element will be required for both the DGE of a Scheduled Group (DGESG) and also the DGE of a Non Scheduled Group (DGENSG) to assist with determining the payroll tax liability for the whole group. Group Gross Taxable Interstate Wages are used to calculate the deduction entitlement for the group. If Group Interstate wages are not disclosed, no deduction will be granted. Fincancial Institution Name Financial Institution Branch Name EFT Payment BSB Customer Refund BSB EFT Payment BSB - This number identifies the Bank and Branch required for State Revenue Office of Victoria Payroll Tax payments. Customer Refund BSB - For Refunds (Direct Credit). Validated against account number. EFT Payment Account Number Customer Refund Account Number EFT Payment Account Number - This number identifies the Bank Account required for State Revenue Office of Victoria Payroll Tax payments. Customer Refund Account Number - For Refunds (Direct Credit). Validated against BSB number. Financial Institution Account Name Payment Reference Payment Reference - This number identifies the customer and return period required for State Revenue Office of Victoria Payroll Tax payments. Victorian Reconciliation Period Start Date Interstate Reconciliation Period Start Date Victorian Reconciliation Period Start Date - The earliest Victorian Employing date within the Reconciliation period. Interstate Reconciliation Period Start Date - The earliest Interstate Employing date within the Reconciliation period. Victorian Reconciliation Period End Date Interstate Reconciliation Period End Date Victorian Reconciliation Period End Date - The latest Victorian Employing date within the Reconciliation period. Interstate Reconciliation Period End Date - The latest Interstate Employing date within the Reconciliation period. Period Type Code Period Type Code - For SBR use Payment Method Payment Method - Options include EFT; Bpay; Online; Cheque; In Person for Liability Payments and Direct Credit; Cheque for Refunds Salaries / Wages Salaries / Wages - A checklist of Taxable and Non Taxable components, to help determine the taxability of certain payments, can be obtained from the State Revenue Office of Victoria's website at www.sro.vic.gov.au Contractor Payments Contractor Payments - The following supporting references can be obtained from the State Revenue Office of Victoria's website at www.sro.vic.gov.au: (1) Ruling GEN.001, (2) Ruling PTA-006 - 'Payroll tax exemption for payments to owner-drivers' (3) Ruling PTA-007 - 'Contractor Provisions - Door-to-door sale of goods' (4) Ruling PTA-014 - 'What constitutes a day's work?' (5) Ruling PTA-018 - 'Contractor deductions' (6) Ruling PTA-019 - 'Contractors - Labour and non-labour components' (7) Ruling PTA-020 - 'Contractors - 180 day exemption' (8) Ruling PTA-021 - 'Exemption for contractors ordinarily rendering services to the public' (9) Ruling PTA-022 - 'Contractors - Services not ordinarily required' (10) Ruling PTA-023 - 'Contractors Engaging Others' (11) Ruling PTA-033 - 'Contractors - Services ancillary to the supply of goods' Bonuses / Commissions Bonuses / Commissions - The following supporting references can be obtained from the State Revenue Office of Victoria's website at www.sro.vic.gov.au: (1) Ruling GEN.01 (2) Ruling PTA-002 - 'Expatriate employees' 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 - Unused annual leave and long service leave All unused (accrued) annual leave and long service leave paid to an employee upon termination of the employee's services (including a bonus, loading or other additional payment relating to that leave) is subject to payroll tax. Unused sick leave paid upon termination of employment forms part of an employment termination payment and is considered in the following section Employment termination payments Employment termination payments may include: * payments for unused sick leave or rostered days off * payments in lieu of notice * ex gratia payments or 'golden handshakes' * 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 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. The following supporting reference can be obtained from the State Revenue Office of Victoria's website at www.sro.vic.gov.au: (1) Ruling GEN.001 (2) Ruling PTA-004 - 'Termination payments' Shares / Options Shares / Options - Introduction of taxable shares/options Before 1 July 2007 the value of shares and options granted to employees was not subject to payroll tax. However, from 1 July 2007 the value of an employer's contribution to any grant of a share or option to an employee or deemed employee, a director or former director, member (or former member) of the governing body of the company is subject to payroll tax. Vesting date The vesting date for a share is the date when any conditions applying to granting the share have been met and the employee's legal or beneficial interest in the share cannot be rescinded. The vesting date for an option is the earlier of either one of two dates: (1) when the share to which the option relates is granted to the employee, or (2) when the right under the option to have the relevant share transferred, allotted or vested is exercised by the employee. Withdrawn, cancelled or exchanged If the grant of a share or option is withdrawn, cancelled or exchanged before the vesting date for some valuable consideration other than a share or option, the date on which that occurs is deemed to be the vesting date and the taxable amount is taken to be the value of the consideration. Fringe Benefit under FBT Act The granting of a share or option, which is classified as a fringe benefit under the FBT Act is not treated as a fringe benefit, but rather as wages for payroll tax purposes. Other Taxable Payroll Other Taxable Payroll - Any other taxable wages paid or payable, including commissions paid to insurance or time-payment canvassers or collectors. Deduction Required Deduction Required - The flag will be set to 'True' by default indicating that the employer chooses to claim a deduction. In the case where the employer type is entitled to a deduction but where SRO VIC has denied a deduction OR where the employer type is Ordinary or Ordinary Scheduled, this field is not to be displayed. This field is to display for all other employer types. Return ID Return ID - An SRO generated identifier which is specific to a customer and lodgement period. This is required for pre-fill of forms and post submission updates of back end systems. Payments Discrepancy Details & Comments Payments Discrepancy Details & Comments - Comments For Tax Payments This element becomes mandatory only if the Total Payments prefilled value has been edited. It is a free Text Comments Field to provide supporting information for the amendment. Note - this label applies to all employer types except for Schedule members Superannuation Superannuation - The following supporting reference can be obtained from the State Revenue Office of Victoria's website at www.sro.vic.gov.au: (1) Ruling PTA-012 - 'Exemption for maternity and adoption leave pay' DGE will Pay Liability DGE will Pay Liability - This field is mandatory for all Ordinary Members of a group. 'OM will Pay Liability' is assumed if the value of this boolean field is FALSE. Field will default to unchecked (FALSE). The OM is required to check this boolean field (set to True) if DGE is to pay the liability. Payment Information Payment Information - This description will include the following: (1) SRO Vic street address of Level 2/121 Exhibition Street, Melboure to assist with payments over the counter and (2) URL to SRO Vic Payroll Tax Express application to faciliate online payments and cheque payments Direct Credit Account Name Direct Credit Account Identifier Shares & Options Offset Shares & Options Offset - Example of shares/options offset Shares or options are granted to an employee that may have certain conditions attached to them that the employee needs to meet in order to have the shares or options allocated to them, such as performance targets. If the employee does not meet the criteria and the employer has declared the taxable value at the granting date, the employer will need to offset the over-declared amount, rather than seeking a refund. Other States of Employment Other States of Employment - This field is mandatory for Victorian/Interstate employers. Each of the following will have check-boxes that the Employer may 'Tick' NSW / SA / TAS / ACT / WA / QLD / NT / ALL Head Office State Head Office State - This field is mandatory for Victorian/Interstate employers and Victorian/Interstate groups. A drop down box (or similar) will provide the following options for selection: NSW / SA / TAS / ACT / WA / QLD / NT / VIC Total Ordinary Members Gross Taxable Australian Wages Total Ordinary Members Gross Taxable Australian Wages - Derived by adding Total Ordinary Members Gross Taxable Victorian Wages and Total Ordinary Members Gross Taxable Interstate Wages. Total Ordinary Members Gross Taxable Victorian Wages Total Ordinary Members Gross Taxable Victorian Wages - This element will be required for both the DGE of a Scheduled Group (DGESG) and also the DGE of a Non Scheduled Group (DGENSG) to assist with the reconciliation of their total group wages. Total Ordinary Members Gross Taxable Interstate Wages Total Ordinary Members Gross Taxable Interstate Wages - This element will be required for both the DGE of a Scheduled Group (DGESG) and also the DGE of a Non Scheduled Group (DGENSG) to assist with the reconciliation of their total group wages. DGE Authorised DGE Authorised - Field with a choice of TRUE/FALSE values. This element is mandatory for Ordinary Members of a group. It is to assist the Designated Group Employer to correctly determine the group liability and tax payable. Total Tax Paid Total Tax Paid - Tax Paid does not include any interest or penalty that may have been imposed. This element is mandatory for all employer types except Ordinary Scheduled Members. It is to be an editable field to allow the user to update and advise correct total in the event that there is a discrepancy. Total Ordinary Members Tax Paid Total Ordinary Members Tax Paid - This field is derived from the total of all Ordinary Members Tax paid amounts. Tax Paid does not include any interest or penalty that may have been imposed. This element is to be an editable field to allow the user to update and advise correct total in the event that there is a discrepancy. This element is mandatory for both the DGE of a Scheduled Group (DGESG) and also the DGE of a Non Scheduled Group (DGENSG) to assist with determining the payroll tax liability for the whole group. Allowances Allowances - The following supporting references can be obtained from the State Revenue Office of Victoria's website at www.sro.vic.gov.au: (1) Ruling PTA-005 - 'Exempt Allowances: Motor vehicle and accommodation', and (2) Ruling PTA-011 - 'Allowances and Reimbursements' Fringe Benefits Fringe Benefits - Period definition Even though the FBT year runs from 1 April to 31 March and the payroll tax Annual Reconciliation year runs from 1 July to 30 June, the Payroll Tax Act 2007 deems the amount of fringe benefits declared in the FBT return as if it was for the payroll tax financial year. This is on the basis that both periods are twelve months. Victorian Component Determination If you are unable to accurately determine the Victorian component of your fringe benefits, you can declare the amount based on the proportion of your total Victorian wages (excluding fringe benefits) to your total Australian wages (excluding fringe benefits). Fringe Benefit Inquiries Questions specifically about the FBT Act should be directed to the Australian Taxation Office (ATO), Telephone: 13 28 61. PTARVIC Lodge Request [Abstract] StatesAndTerritoriesEmployedIn