Guides and instructions

If you have any employees that are working in a foreign country, you need to be aware of your pay as you go (PAYG) withholding obligations. Foreign earnings that do not meet any of the exemption...
Current from: 27 Feb 2017
This guide will help employers work out how much of the super contributions made for employees are reportable employer super contributions and how to keep appropriate records of those contribution.
Current from: 24 Feb 2017
Sample pay as you go (PAYG) withholding annual obligation campaign 2016 mail out letters and emails for employers and other payers are available for you to view. The campaigns are scheduled to occur...
Current from: 24 Feb 2017
The tax file number (TFN) algorithm is a mathematical formula that tests the validity of numbers quoted as TFNs. Its use in software is recommended as it will minimise TFN errors and may subsequently...
Current from: 24 Feb 2017
On 1 January each year, the Department of Human Services (DHS) Protected Earnings Amount (PEA) is adjusted to allow for increases in the cost of living. The PEA is a set minimum amount that must be...
Current from: 23 Feb 2017
This document is provided to software developers for the purpose of obtaining and understanding the format and algorithm of the Australian business number (ABN). Highlights of the service are:...
Current from: 23 Feb 2017
The Item A3 calculator allows users to calculate the correct amounts for the A3 labels on the individual tax return. This will ensure they receive the correct amount of government super co-...
Current from: 22 Feb 2017
Budget 2016-17 was released on 3 May 2016. Please note the measures announced as part of the 2016-17 Budget are subject to receiving Royal assent. While the ATO sometimes provides input...
Current from: 26 Jul 2016
Information to help develop software that uses a virtual tax file number (TFN) declaration completed electronically by a payee and transfers that data to the ATO online.
Current from: 22 Jun 2016
Bulk data exchange (BDE) error and warning codes and messages Reports included: Payment summary annual report (PSAR) Taxable payment annual report (TPAR) Annual investment income report (...
Current from: 19 Apr 2016

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