Labour Arrangements Employer Conditions Group Member Information Disclosure Authorisation Indicator 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 An Ordinary Member of a group is required to provide authorisation and consent for their Gross Taxable Wages and Tax Paid to be provided to the Designated Group Employer Remuneration Employment Allowances Including Apprentices And Trainees Amount Allowances such as meal allowances, clothing allowances, overtime allowances, tool allowances, relocation allowances, and travelling, motor vehicle and accommodation allowances, are taxable (certain exemptions apply to motor vehicle, accommodation and living away from home allowances). Includes allowances paid to apprentices and trainees Remuneration Wages And Salaries Estimated Taxable Interstate Wages Amount Estimated Gross Taxable Victorian Wages are used to determine the estimated Victorian Payroll Tax liability for the following financial year The total wages that are estimated to be paid in other Australian States and Territories, which are taxable under their corresponding payroll tax legislation in that jurisdiction Remuneration Wages And Salaries Estimated Taxable State Wages Amount Estimated Gross Taxable Victorian Wages are used to determine the estimated Victorian Payroll Tax liability for the following financial year The total wages that are estimated to be taxable under Victorian Payroll Tax legislation, for the financial year following the Annual Reconciliation period Remuneration Wages And Salaries Group Estimated Gross Taxable Interstate Wages Amount Group Estimated Gross Taxable Interstate Wages are used to determine the estimated Victorian Payroll Tax liability for the group the following financial year. The determination includes the calculation of an estimated monthly deduction for interstate employers The total Group wages that are estimated to be paid in other Australian States and Territories, which are taxable under their corresponding payroll tax legislation in that jurisdiction, for the financial year following the Annual Reconciliation period Remuneration Wages And Salaries Group Estimated Gross Taxable State Wages Amount Group Estimated Gross Taxable Victorian Wages are used to determine the estimated Victorian Payroll Tax liability for the group for following financial year The total Group wages that are estimated to be taxable under Victorian Payroll Tax legislation, for the financial year following the Annual Reconciliation period Remuneration Wages And Salaries Interstate Only Members Gross Taxable Interstate Wages Amount 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. A single entry covers all Interstate-Only members in the Group. The amount will not be pre-filled by SRO VIC. The total Interstate-Only member's wages paid in other Australian States and Territories, which are taxable under their corresponding payroll tax legislation in that jurisdiction Remuneration Wages And Salaries Ordinary Members Gross Taxable Australian Wages Amount 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. Derived by adding Total Ordinary Members Gross Taxable Victorian Wages, Interstate-Only Members Gross Taxable Interstate Wages and Total Ordinary Members Gross Taxable Interstate Wages The total Ordinary Member's Gross Taxable Victorian Wages plus all wages paid in other States and Territories, which are taxable under their corresponding payroll tax legislation in that jurisdiction Remuneration Wages And Salaries Shares And Options Offset Amount 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 Taxable shares/options that are declared in the current financial year, can be reduced 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 Remuneration Wages And Salaries Total Ordinary Members Gross Taxable Interstate Wages Amount 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 The total Ordinary Member's wages paid in other Australian States and Territories, which are taxable under their corresponding payroll tax legislation in that jurisdiction Remuneration Wages And Salaries Total Ordinary Members Gross Taxable Victorian Wages Amount 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 The total Ordinary Member's wages taxable under Victorian Payroll Tax legislation Remuneration Wages And Salaries Total Ordinary Scheduled Members Gross Taxable Australian Wages Amount This element will only be required for a DGE of a Scheduled Group (DGESG), when advising wages for the Ordinary Scheduled Members (OSM) in their group. Derived by adding Total Ordinary Scheduled Members Gross Taxable Victorian Wages and Total Ordinary Scheduled Members Gross Taxable Interstate Wages The total Ordinary Scheduled Member's Gross Taxable Victorian Wages plus all wages paid in other States and Territories, which are taxable under their corresponding payroll tax legislation in that jurisdiction Remuneration Wages And Salaries Total Ordinary Scheduled Members Gross Taxable Interstate Wages Amount This element will only be required for a DGE of a Scheduled Group (DGESG), when advising wages for the Ordinary Scheduled Members (OSM) in their group The total Ordinary Scheduled Member's wages paid in other Australian States and Territories, which are taxable under their corresponding payroll tax legislation in that jurisdiction Remuneration Wages And Salaries Total Ordinary Scheduled Members Gross Taxable State Wages Amount This element will only be required for a DGE of a Scheduled Group (DGESG), when advising wages for the Ordinary Scheduled Members (OSM) in their group The total Ordinary Scheduled Member's wages taxable under Victorian Payroll Tax legislation