Overnight accommodation allowanceĪn overnight accommodation allowance is paid when an employee spends a night away from their usual place of residence because of work. The exempt rate per km used for payroll tax is the ATO prescribed rate for the financial year immediately before the financial year in which the allowance is paid.įor more information on calculating the motor vehicle allowance, read the allowances page.įor real estate salespersons, read Revenue Ruling PTA 025v2. The motor vehicle allowance is only subject to payroll tax if it exceeds the exempt rate. Motor vehicle allowanceĪ motor vehicle allowance is paid to an employee to compensate them for any business use of their own private vehicle. If 80 per cent of the group’s total wages are NSW, then the employer claiming the group’s threshold will only receive 80 per cent of the threshold.įor more information, on payroll tax grouping, read the grouping page.įor more information on how to calculate thresholds, read the Lodge your return page. For grouped employers claiming a threshold, the threshold is calculated as a proportion equal to the ratio of total group NSW wages to total group Australian wages.įor example, if an employer only pays taxable wages in NSW and is grouped with another employer only paying taxable wages in Victoria, both employers wages will need to be declared in returns to calculate the total group Australian wages. You will also need to include the taxable wages of your other group members in your returns. If your business is part of a group of businesses, only one threshold applies to the whole group. In this situation the employer would only receive 40 per cent (50 per cent X 80 per cent) of the yearly threshold. This would be further reduced if 80 per cent of their total wages are paid in NSW. For example, if an employer only paid wages from 1 July to 31 December they would receive only 50 per cent of the yearly threshold. If an employer pays wages for only part of the financial year and pays taxable wages in another state or territory, their wages will be further reduced. For example, if 80 per cent of your total wages are paid in NSW, you'll only receive 80 per cent of the threshold. If you pay wages in another Australian state or territory, the threshold is calculated as a proportion equal to the ratio of NSW wages to total Australian wages. A business pays taxable wages in another state or territory As they only employed for 184 days in the financial year, they would only receive 50 per cent (184 / 365 or 366) of the yearly threshold. You’ll receive a proportion of the threshold equal to the number of days you employ to the number of days in a year. For example, an employer only paid wages from 1 July to 31 December in a financial year and ceased to employ as of 31 December. If you start or stop employing in NSW within a financial year you’re not entitled to the full threshold. Several factors determine whether you get the full threshold entitlement. The monthly threshold amounts are: Days in the month Payroll tax threshold and tax rate Tax year
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