This is the Return ID for the reporting period. This number is generated by the SRO and is specific to a customer and a lodgement period. Return ID This is the taxable Superannuation for the reporting period. The definition of wages includes all employer-funded (before income tax) superannuation contributions in taxable wages. Superannuation subject to payroll tax includes employer contributions paid or payable: • to superannuation funds within the meaning of the Superannuation Industry (Supervision) Act 1993 (Cth) • as a superannuation guarantee charge within the meaning of the Superannuation Guarantee (Administration) Act 1992 (Cth) • to the Superannuation Holding Accounts (SHA) special account (formerly known as Superannuation Holding Accounts Reserve) within the meaning of the Small Superannuation Accounts Act 1995 (Cth) • to a retirement savings account within the meaning of the Retirement Savings Accounts Act 1997 (Cth), and • as top-up payments to any other form of superannuation fund or scheme including payments to or in relation to unfunded or partly-funded superannuation schemes. Note that taxable superannuation payments include payments paid in relation to both employees and deemed employees (e.g. certain contractors). It should also be noted that from 1 July 2007 the value of any non-monetary employer-funded superannuation contribution is taxable for payroll tax purposes. For further guidance on the treatment of superannuation contributions, please refer to www.sro.vic.gov.au Superannuation This is the taxable Termination Payments for the reporting period. Specifically, the following termination payments are taxable: 1. payments for actual services rendered up to the date of termination, 2. accrued annual and long service leave, 3. employment termination payments. Accrued leave Both accrued annual leave and long service leave payments are taxable when paid to an employee on termination of the employee's services. It should be noted that leave payments paid to a continuing employee are also subject to payroll tax. Employment Termination Payments Payroll Tax applies to an employment termination payment (ETP), as defined in section 82-130 of the ITAA, when paid by an employer as a result of an employee's termination. The amount subject to payroll tax is the whole of the ETP paid by the employer (whether paid to the employee or to a roll-over fund), less any component which is exempt income when received by the employee. ETPs paid by employers may include payments for: • unused sick leave or rostered days off, • ex-gratia payments or 'golden handshakes', • payment in lieu of notice or service contract payouts, • compensation for loss of job or wrongful dismissal, • genuine redundancy payment or early retirement payments in excess of the income tax free limit. For further guidance on the treatment of termination payments, please refer to www.sro.vic.gov.au Termination Payments This is the taxable Contractor Payments for the reporting period. Under certain circumstances, payments to contractors are taxable. The payments are usually taxable where the contractor: • provides essentially labour services, and • works exclusively or primarily for one principal. The provisions relating to contractors deem such contractors to be 'employees' and the payments made to them, excluding goods and services tax (GST), are deemed to be wages. The term 'contractors' is a generic one, which includes sub-contractors, consultants and outworkers. The provisions apply regardless of whether the contractor provides services via a company, trust, partnership or as a sole trader. In practical terms, the contractor provisions initially capture all contracts for the performance of work. However, the provisions contain several exemptions and if any one applies to a particular contract, the payments under that contract are not taxable. These provisions allow the Commissioner to disregard, and treat as taxable, an arrangement that exists only to reduce or avoid payroll tax. For further guidance on the treatment of contractor payments, please refer to www.sro.vic.gov.au Contractor Payments This is the taxable Salaries / Wages for the reporting period. Taxable wages and salaries are the gross wages and salaries paid including any Pay As You Go (PAYG) withholding amounts or other deductions made by an employer on behalf of an employee. Taxable wages include payments such as overtime pay, penalty payments, sick pay, holiday pay and leave loadings. There is no exemption in respect of payments made to an employee who is on jury duty. Payroll Tax is not payable on the GST component that may arise in payments to employees or deemed employees. For further guidance on the treatment of salaries and wages, please refer to www.sro.vic.gov.au Salaries / Wages This is the taxable Other Payroll for the reporting period. This includes any other taxable wages paid or payable, including commissions paid to insurance or time-payment canvassers or collectors. For further guidance on the treatment of other wages and benefits, please refer to www.sro.vic.gov.au Other Taxable Payroll This is the Gross Taxable Victorian Wages for the reporting period. The total wages which are taxable under Victorian legislation before subtraction of the allowable deduction. The definition of 'wages' is very broad and is not restricted to ordinary earnings. The term 'wages' includes salaries/wages, allowances, bonuses/commissions, contractor payments, directors fees, fringe benefits, superannuation, termination payments and shares/options. Wages do not have to be paid directly by an employer to an employee in order to be taxable. Exempt wages do not need to be advised with the lodgement. Gross Taxable Victorian Wages This is the Deduction for the reporting period. A deduction is pre-populated on the monthly return lodgement. With the exception of Ordinary group members and those employers with a 'deduction denied' indicator, the pre-populated deduction can be amended. The deduction an employer is entitled to claim may vary according to whether the employer is a member of a group or an interstate employer. Group employers Employers who are members of a group are not all entitled to a deduction. Only one member who is designated by the group (the designated group employer) is entitled to claim a deduction on behalf of the group. The other members (the ordinary members) are not entitled to claim any deduction and must pay tax on their total Victorian wages. Interstate employers Employers or groups of employers who also pay Interstate wages are only entitled to a partial deduction in Victoria. This partial deduction is the maximum deduction, adjusted by the ratio of the total Victorian taxable wages to total Australian wages. The ratio can be calculated by using either actual wages for that month or the estimated wages which were provided by the employer in the prior year’s annual reconciliation or at the time of registration. Deduction This is the Deduction Variation Reason for the reporting period. The pre-populated deduction amount can be changed for the following reasons: 1. Change in Employer Type Employer Types can be Designated Group Employer, Ordinary Member or Non Group Employer. Sufficient details (e.g. date of change, grouping details etc) must be provided in the deduction variation comments to facilitate a change to records. Ordinary group members are not entitled to claim the deduction and therefore will not be given the option to amend the deduction. 2. Change to Interstate Employment Commencing or ceasing employment in states other than Victoria will change the deduction entitlement. Sufficient details (e.g. date, amended estimates etc) must be provided in the deduction variation comments to facilitate a change to records. 3. Actual wages used in Calculation For an interstate employer, the deduction pre-populated is derived from the estimated Victorian and estimated Australian wages that were supplied for that financial year. However, the deduction can be calculated using the actual wages for that month. 4. Deduction deferred until Annual Reconciliation The deduction can be claimed in the Annual Reconciliation rather than monthly return lodgements. Deduction Variation Reason This is the Deduction Variation Comments for the reporting period. Deduction variation comments are mandatory if the deduction is changed for the following reasons: 1. Change in Employer Type, or 2. Change to Interstate employment Deduction variation comments are not required if the deduction is change for the following reasons: 1. Actual wages used in calculation, or 2. Deduction deferred until Annual Reconciliation Deduction Variation Comments This is the taxable Directors Fees for the reporting period. Any remuneration paid to or in relation to company directors or members of the governing body, irrespective of whether they are working or non-working directors. For further guidance on the treatment of directors fees, please refer to www.sro.vic.gov.au Directors Fees This is the taxable Allowances for the reporting period. As a general rule, allowances are taxable in full even if they are paid to compensate an employee for an expense which may be (or has been) incurred in relation to work (e.g. uniform allowances). This is the case even if an allowance is paid under an award or employment agreement (e.g. overtime meal allowances). The only exceptions to the general rule that allowances are taxable in full relate to motor vehicle, accommodation and living away from home allowances. Under the Act, from 1 July 2007, new conditions apply for motor vehicle and accommodation allowances. Motor Vehicle Allowances - are paid to compensate employees for any business use of their own private vehicle. Accommodation allowances - are paid to cover temporary accommodation costs necessarily incurred as a consequence of employment. Living away from Home Allowances - is paid to compensate an employee for additional expenses he or she may incur as a result of being required to temporarily live away from home in order to perform his or her duties of employment. Reimbursements - of expenses incurred by employees on behalf of their employers are not taxable unless they have a taxable value under the FBTAA. For further guidance on the treatment of allowances and reimbursements, please refer to www.sro.vic.gov.au Allowances This is the taxable Bonuses / Commissions for the reporting period. Bonuses - payment additional to an employee’s normal wage or salary. It is usually paid as an incentive or reward for some additional or outstanding service. Often it is paid out of profit realised, in reward to those whose services have contributed to the making of the profit. In the case of an employee, the payment of a bonus is ordinarily made as a voluntary gift, ex gratia, in recognition of the extent to which the services of that employee have contributed to the making of the profit. Such payments are always taxable. Often expatriates, who have worked in Victoria, will receive bonuses overseas paid by the overseas parent company as a result of the employers performance or the group performance. From 1 July 2009 the new nexus provisions were introduced. Bonuses received will be subject to payroll tax in the jurisdiction where the services were performed in the month the bonuses are paid or payable. Commissions - payments based on achievement or sales and are usually calculated on a percentage basis. These are always taxable when paid to employees, whether they are the sole method of remuneration or paid in addition to a basic wage or retainer. For further guidance on the treatment of bonuses and commissions, please refer to www.sro.vic.gov.au Bonuses / Commissions This is the taxable Fringe Benefits for the reporting period. As a general rule, benefits that are taxable under the FBTAA are also taxable under the Act and must be declared as wages for payroll tax purposes. The only exception to this general rule is a tax-exempt body entertainment fringe benefit as defined in the FBTAA. Although tax-exempt fringe benefits are subject to FBT, they are specifically exempt for payroll tax purposes. If a benefit is exempt under the FBTAA (e.g. a portable electronic device such as a laptop) it is also exempt from payroll tax. In addition, if a fringe benefit has a 'nil' taxable value for FBT purposes (e.g. taxable value is reduced to 'nil' under the 'otherwise deductible' rule), it also has a 'nil' taxable value for payroll tax purposes. Records used to substantiate FBT claims made to the ATO are also acceptable for payroll tax. From 1 July 2007, the fringe benefit taxable value for payroll tax purposes is determined by grossing up all fringe benefits by using only the Type 2 factor. Please note that the ATO requires that certain fringe benefits, referred to as the 'reportable fringe benefits amount', must be shown on the employee's payment summary if the benefits amount exceeds $1000. These reportable fringe benefits may not include the value of all fringe benefits provided to employees and is not necessarily the amount to be used for payroll tax purposes. 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). For further guidance on the treatment of fringe benefits, please refer to www.sro.vic.gov.au Fringe Benefits This is the taxable Shares / Options for the reporting period. 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, or member (or former member) of the governing body of the company is subject to payroll tax. The 'granting' of a share or an option occurs if a person acquires a share or, in the case of an option, a right to the share. A value of the share or option becomes liable on the 'relevant day'. The employer can elect to treat the relevant day as either the date that the share or option is granted to the employee or the '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: • when the share to which the option relates is granted to the employee, or • when the right under the option to have the relevant share transferred, allotted or vested is exercised by the employee. If the granting of a share or option constitutes wages, the amount of the wages is the market value of the share or option on the relevant day, less any consideration paid or given by the employee for the grant (excluding consideration in the form of services rendered), as determined in accordance with the Income tax provisions contained in Subdivision F of Division 13A of Part 111 of the Income Tax Assessment Act 1936 (Cth). If an employer does not include the value of a grant of a share or option in its taxable wages for the financial year in which the grant occurred, the wages constituted by the grant are take to have been paid or payable on the vesting date of the share or option. The employer may reduce the taxable wages declared by the value of any previously declared share or option value, if the grant of a share or option was rescinded because the vesting conditions have not been met. This reduction in the taxable wages would not apply in circumstances where the employee decided not to exercise the option. 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. The granting of a share or option, which is classified as a fringe benefit under the FBTAA is not treated as a fringe benefit, but rather as wages for payroll tax purposes. Nexus Rules Certain circumstances relating to shares and options attract different nexus rules. These are outlined as follows: a) The employee performs services in more than one Australian jurisdiction and / or partly overseas, and the employee does not have a principal place of residence in an Australian jurisdiction, and the employer does not have a registered business address or a principle place of business in an Australian jurisdiction. b) The employee performs services wholly outside all Australian jurisdictions for less than six months but is paid in an Australian jurisdiction. In these situations, where the grant of a share or option constitutes wages, the shares or options are taken to be paid or payable in the jurisdiction where the share is a share in a local company. For further guidance on the treatment of shares and options, please refer to www.sro.vic.gov.au Shares / Options PTMRVICLodgeRequest [Abstract] ReportingParty VIC Primary Items [Abstract] ReportingParty VIC NGE Primary Items [Abstract] ReportingParty VIC OM Primary Items [Abstract] ReportingParty VIC DGENSG Primary Items [Abstract] ReportingParty VIC DGESM Primary Items [Abstract]