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本帖最后由 Hector 于 2019-6-16 21:59 编辑
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https://www.ato.gov.au/Business/ ... ngle-Touch-Payroll/
Employers with closely held payees
A closely held payee means the payee is directly related to the entity from which they receive payments, for example:
family members of a family-owned business
directors or shareholders of a company
trustees or beneficiaries of a trust.
Employers may not always pay closely held payees a regular salary or wage, and instead, may draw on income from the business throughout the year. As STP information is reported each time payroll is run, employers would not be able to report their closely held payees this way.
If you're an employer with closely held payees, there are flexible reporting options available to you.
Employers with 19 or less employees do not need to report closely held payees in 2019-20.
You will be exempt from reporting closely held payees during this financial year. However, all other employees (arms-length employees) must be reported through STP from 1 July 2019, or a deferred start date if one has been granted.
You don’t need to apply for the exemption for reporting closely held employees.
You will be able to lodge payment summaries for closely held employees up to the due date of your 2019 income tax return. Your tax agent will know your due date.
Employers with 19 or less employees can report closely held payees quarterly from 1 July 2020.
You will have the option to report closely held payees quarterly from 1 July 2020 - after the exemption period.
This report will be due at the same time as your activity statement.
You will need to make reasonable estimates each quarter of the amounts paid to closely held payees. You can calculate these amounts using one of the following methods:
actual withdrawals (not including payments of dividends or which reduces the liabilities owed by the business entity to the closely held employee)
25% of the salary/director fees from the previous year per quarter
vary the previous years’ amount (to take into account trading conditions) within 15% of the total salary for the current financial year.
These methods are the same as the way you would calculate pay as you go (PAYG) instalments.
If you choose to report closely held payees quarterly, you will have up to the due date of your income tax return to finalise the information you’ve reported and make any adjustments. |
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ninamm 老公的找工总结 (IT)更新完毕 (2007-2-24) ninamm 
发表于 2019-6-15 16:49
