Tax Collection 5 Payroll Tax Account Balance Brought Forward Payable or Refundable Amount Account Balance brought forward from the previous period. Payroll Tax Agency Record Of Assessed Liabilities Paid Amount Agency figure for Total Tax Paid for the reporting party Payroll Tax Assessed Liabilities Paid Or Payable Amount The sum of all periodic assessments that have been paid or are payable for the given return period. Payroll Tax Assessed Liabilities Paid Revision Text Additional notes detailing the revision to the tax paid figure. Payroll Tax Assessed Liabilities Paid Variation Reason Text Free text field capturing comments specifically relating to a payment variation. Payroll Tax Assessed Liabilities Paid Amount Amount of tax previously paid Payroll Tax Assessed Liability Less Apprentice and Trainee Offset Amount The amount deducted from the Tax Liable amount in consideration of wages paid to Apprentices and Trainees. Payroll Tax Expense Amount Payroll tax is a tax levied on the amount of the business payroll at a rate determined in proportion to the number of employees the business has. Payroll Tax Liability Jurisdiction Code W - Western Australia; X - Christmas Island; C - Cocos Island A code representing the Payroll Tax State or Territory of Australia where the entity is liable. Payroll Tax Liability Non Payment Reason Text The reason provided by the payer for choosing to Not Pay Liability. Payroll Tax Liability Or Credit Including Unpaid Tax Interest Amount It represents the final figure that the entity is expected to pay (if liability) or to receive as refund (if credit). This amount includes unpaid tax interest calculated to the day of lodgment of the return. Unpaid tax Interest will accrue on any unpaid amount. Payroll Tax Liability Or Credit Amount This represents the final figure that the entity is expected to pay (if liability) or to receive as refund (if credit). Payroll Tax Liability With Apprentices and Trainees Amount The amount of tax that is payable including apprentices and trainees. Payroll Tax Liability Without Apprentices and Trainees Amount The amount of tax that is payable excluding apprentices and trainees. Payroll Tax Liable Days End Date This element will be used to calculate the number of payroll tax liable days The date that the taxpayer or a member of the group ceased paying taxable wages in Australia Payroll Tax Liable Days Start Date This element will be used to calculate the number of payroll tax liable days The date that the taxpayer or a member of the group started paying taxable wages in Australia Payroll Tax Liable Days Count The number of days that the Organisation is liable to pay Payroll Tax. Payroll Tax Liable Period Employment Days Count Number of days that the Employer employed in the State Reconciliation Period Payroll Tax Nil Return Indicator Internal indicator used to determine if the amount payable is zero. Payroll Tax Payable Tax Calculated Adjusted Amount Equals the total tax payable excluding assessed liabilities. This amount is annual Australia wide wages less the annual tax free threshold amount multiplied by the payroll tax rate multiplied by annual ACT wages paid by the employer and divided by annual Australia wide wages paid by the employer or, if they are a member of a group, the employer's group Australia wide wages. Payroll Tax Payable Tax Calculated Less Apprentices And Trainees Amount The amount of tax payable, which is either: Taxable NSW Wages * Rate or (Tax Liability - AT Offset) * Rate Payroll Tax Payable Tax Calculated Amount The calculated payroll tax amount is the calculated taxable amount multiplied by the applicable tax rate. This amount is reported on an accruals basis. This is not the figure that the entity is liable to pay as the existence of interest and/or paid or payable liabilities will affect the final assessment. Payroll Tax Payable Tax Less Assessed Liabilities Paid Amount This is the Payroll Tax liability or credit amount which is obtained by subtracting assessed liabilities paid from the payable Payroll Tax amount. Payroll Tax Payable Tax Less Liabilities Paid Amount This is the Payroll Tax liability or credit amount which is obtained by subtracting payments from the Payroll Tax payable amount. Payroll Tax Payable Amount The sum of "Tax Calculated" and "OSR Account Balance" Payroll Tax Refund Reason Code It determines the reason why the reporting party has been issued with a refund. Payroll Tax Refund Reason Text A free format field for recording additional information regarding the reason for refund. Payroll Tax Taxable Calculated Amount The taxable amount is the value on which Payroll tax is calculated. To obtain this value, the Payroll Tax Deduction total amount is subtracted from the taxable wages for an entity. Payroll Tax Year Days Number This is the number of days in payroll tax year, as defined in current legislation. Payroll Tax Deduction Actual Or Estimate Method Code A - Actual Method; E - Estimate Method The code that denotes if the reporting party is entitled to claim the general exemption deduction based on the Estimated method or the Actual method. Payroll Tax Deduction Annual Maximum Calculated Amount Calculated based on the maximum deduction threshold taking into account wage estimates provided. Payroll Tax Deduction Annual Maximum Threshold Amount Annual tax-free threshold entitlement for each return state. Payroll Tax Deduction Annual Maximum Amount Equal to the lower deduction threshold. Specified in the Payroll Tax legislation. Payroll Tax Deduction Calculated Total Less Excess Deduction Amount The total calculated deduction minus the excess deduction. Payroll Tax Deduction Calculated Total Amount The deduction entitlement to be applied to the taxable wages. Payroll Tax Deduction Excess Deduction Allocation Order Number The order of group member(s) who are to have excess deduction allocated as nominated by the Designated Group Employer. Payroll Tax Deduction Excess Deduction Amount When the Designated Group Employer's deduction is in excess of the amount of taxable wages other group members can share in this excess amount. This is the amount of the deduction that is in excess of the Designated Group Employer's wages Payroll Tax Deduction Excess Deduction Indicator This indicator exists to allow the assembly of the relevant excess deduction fields. These fields are completed by the client to allow for manual processing of the excess deduction by OSR officers Indicates that a Designated Group Employer's deduction is in excess of the Designated Group Employer's taxable wages. Payroll Tax Deduction Liability Exclusion Indicator Indicates if a deduction is excluded from a payroll tax liability calculation as specified by a Government Agency. Payroll Tax Deduction Liability Inclusion Indicator Indicates if a deduction is to be included within a payroll tax liability calculation as specified by the reporting party. Payroll Tax Deduction Liable Period Adjustment Amount The value of the liable period Australian deduction adjustment is one quarter of the total Australian wages for the period less the liable period Australian maximum deduction. Payroll Tax Deduction Liable Period Cut Off Amount This is the upper threshold, after which no deduction is applicable. Payroll Tax Deduction Liable Period Maximum Amount This is the maximum Deduction applicable to the period. If a period of less than a full financial year exists the amount of the deduction is the current annual maximum deduction pro rata against the period of employment for the year. Payroll Tax Deduction Liable Period Threshold Amount Maximum threshold amount calculated for the period. Payroll Tax Deduction Liable Period Amount The value of the liable period Australian deduction amount is obtained by subtracting the liable period Australian deduction adjustment from the liable period Australian maximum deduction Payroll Tax Deduction Maximum Threshold Exceeded Indicator Indicates that the Payroll Tax group has exceeded the maximum deduction threshold throughout Australia. Payroll Tax Deduction Periodic Fixed Threshold Amount The fixed deduction amount applied to the entity's taxable wages. Payroll Tax Deduction Taper Factor Fraction This is a variable in the calculation. It's an amount that sets the ratio at which the deduction decreases as the wage level increases. Specified in the Payroll Tax legislation. Payroll Tax Deduction Threshold Calculation Denominator Amount Used only for threshold calculation, this value can vary depending on Group Status and employer indicator Payroll Tax Deduction Threshold Claimed Indicator The Claiming Threshold indicates that the client is the Designated Group Employer and has elected to claim the threshold amount for this return (a client who is not a member of a group client is automatically entitled to claim the threshold). Payroll Tax Deduction Threshold Entitlement Type Code Valid values are: FUL=entitled to claim full threshold amount; SHA=threshold amount shared by all group members; NON=choosing not to claim threshold entitlement; Identifies the employer's role in relation to the threshold entitlement. Payroll Tax Deduction Threshold Entitlement With Apprentices And Trainees Amount The amount that is not liable for payroll tax, including apprentices and trainees. Payroll Tax Deduction Threshold Entitlement Without Apprentices And Trainees Amount The amount that is not liable for payroll tax, excluding apprentices and trainees. Payroll Tax Deduction Threshold Fairness Amount The amount by which the threshold is increased for certain eligible employers. Payroll Tax Deduction Variation Reason Code This field identifies the reason for amending a payroll tax deduction amount Payroll Tax Deduction Variation Reason Text This is a free text comments field used to describe the reason for a payroll tax deduction variation. Payroll Tax Overdue Interest Calculated Amount Unpaid Tax Interest is a penalty for late payment of returns. Payroll Tax Overdue Interest Daily Amount The daily amount of applicable overdue interest. Payroll Tax Overdue Interest Days Count Number of days Unpaid Tax Interest (UTI) is applied Payroll Tax Overdue Interest Minimum Calculated Amount If interest calculated is below this minimum dollar amount, interest will not apply Payroll Tax Overdue Interest Outstanding Amount Any outstanding interest amounts owed by the client from previous returns Payroll Tax Overdue Interest Start Date Day Unpaid Tax Interest (UTI) commences Payroll Tax Overdue Interest Year Days Number Current Days in Unpaid Tax Interest (UTI) year. This is always set to 366, even for non leap years. Payroll Tax Overdue Penalty Calculated Amount Penalty calculated if return is lodged after the issue of final notice Payroll Tax Overdue Penalty Charge Indicator Indicates if a penalty should be calculated or not. Payroll Tax Overdue Penalty Minimum Calculated Amount If penalty calculated is below this minimum dollar amount, penalty will not apply Payroll Tax Overdue Penalty Outstanding Amount Any outstanding penalty amounts owed by the client from previous returns