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The Argument About Write an Essay for Me

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EOFY Superannuation

Payments for superannuation deductions must be submitted, paid and received by fund prior to 30 June 2017.

For further information go to this link:

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Reference numbers for Tax payments

If you need to make a payment to the ATO, make sure you’re using the right payment reference number as there are different accounts for BAS and income tax, each has its own unique payment reference number.


You can find the right payment reference number for your payment in the Business Portal under Payment Options or on your payment slip (if you’ve received a paper copy).

It is important you are using the right reference number so your payments can be quickly recognised, and show on your account sooner.

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Government tax cuts

Tax has been increased by the Australian Government from the 32.5% tax threshold $37,001 – $80,000 to $37,001 – $87,000.The tax tables have changed for employees who earn over $80,000. You need to download the updated tax tables from tables or contact your payroll software provider for the relevant update.
Employers DO NOT need to make any adjustments or refunds. The new tax tables are effective from 1 October 2016. Any over-payment of tax will be adjusted when the 2016-17 income tax return is lodged.

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Tax Tables

Tax withheld calculator 

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Registered Tax or BAS agents

Registered tax agents are entitled to charge you a fee for preparing tax returns and preparing activity statements. Tax agents give advice and services on all tax and super issues, lodging tax returns, prepare notices or statements.

Registered BAS agents (Bookkeepers) are entitled to charge you a fee for preparing activity statements if they are registered as a BAS agent with the Tax Practitioner Board (TPB).
Non registered bookkeepers cannot charge for Any services provided.tpb-agent-logo-84858007_colour
If the bookkeeper is an employee they may do this work for you and do not need to be registered.

BAS agents provide advice and services on the following tax and super issues:

  • GST
  • fuel tax
  • luxury car tax
  • wine equalisation tax
  • fringe benefits tax (collection and recovery only)
  • pay as you go (PAYG) withholding
  • PAYG instalments.

Agents must follow strict regulations that ensure they act in a professional manner.

Regardless of who records and reports information, you are still legally responsible for the accuracy of the information.

You can check if a Tax or BAS agent is registered with the Tax Practitioners Board


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Record keeping

  • Dedicated business bank account (DO NOT put personal purchases through business account)
  • Engage a good accountant
  • Engage a registered bookkeeper/BAS Agent
  • Choose accounting software that best suits the needs of your business
  • Be Organised
  • Use Apps like Receipt Bank or a similar app for your record keeping.
  • Go paperless. Storage apps – Dropbox, One Drive, Google Drive etc
  • Pay bills on time–to keep your business reputation and credit rating.
  • Set aside funds to pay taxes and employee entitlements.
  • Conduct regular stocktakes



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Goods, services and other items sold or consumed in Australia – a broad-based tax of 10%

Registration for GST must be done if:
An enterprise/business has a GST turnover of $75,000 (Gross business income – not profit), excluding any GST, non-taxable sales, enterprise not connected, input-taxed sales or not connected with Australia

Accounting methods:
ACCRUAL (non-cash)
(GST is accounted on raised sales/supplier purchases, Paid or not.)
Aggregated turnover of MORE than $2 million
(GST is accounted on sales paid and paid for the purchases.)
Aggregated turnover of LESS than $2 million
Sales must have tax invoices issued – GST collected
Purchases must be provided tax invoice/receipt – GST paid
Activity statements must be lodged

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Alert – Scams of impersonating the ACCC

Warning from the ACCC to watch out for scam emails claiming to be from the ACCC.
They are harmful links that can infect your computer with malware.
Email addresses that ends in are from Legitimate from government agencies.
ACCC’s Scam watch call centre’s e number is 1300 795 995 for you to check if the emails are legitimate.

To protect yourself:
Check sender’s address. Do not click on links in emails unless sure it is legitimate.
If you think it is a scam, check or delete the email.
Have up-to-date virus protection and firewall software.
On a separate hard drive, regularly back-up computer’s data.
Ensure staff are informed of security threats by providing guidance on correct procedure of how to deal with scam emails.

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KeyPay – Payslips makeover

One of the most important documents that KeyPay produces are, of course, payslips.
KeyPay ensures that they produce Fairwork compliant payslips.

The key changes are:

  • The information is laid out in a much clearer, easier to understand fashion
  • Easier to print
  • Compatible with windowed envelopes
  • Increased font size
  • Significantly faster to generate
  • Can be used for pay runs of more than 200 employees



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E-Tax has been replaced with myTax.

On 1st July, 2016 myTax has been expanded to do everything e-Tax could do and more.
Not only will Australians with rental properties be able to use myTax this year, but they will also be able to take advantage of the fully integrated tools and calculators.

myTax can be accessed on any smartphone, tablet or computer.
Last year saw a 70 per cent increase in the number of people using myTax, with 1.75 million lodgements.

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Super Stream

Super Rate remains at 9.5%.
SuperStream is a standard for processing superannuation data and payments electronically. It must be used by:
Self-managed super funds
APRA-regulated funds
Businesses that have more than 20 employees should already be compliant. Businesses with under 20 employees had till the 30th June 2016 to get there employees super stream ready

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Workcover declarations of remuneration

After 18th May 2016 Workcover declarations of remuneration can be lodged through online services and must include –
A. Salaries and wages

  • Salaries/Wages
  • Gross pay before tax
  • Allowances
  • Back pay
  • Bonuses
  • Directors’ fees and all remuneration to directors or members of a governing body of a company
  • Fees for work performed by a worker or deemed worker
  1. Contractors
  • Contract payments for labour only services
  • Payment to contractors who are, or who supply, workers
  • Note: Goods and Services Tax paid or payable in relation to payments to contractors is not considered rateable remuneration.
  1. Fringe benefits
  • Calculating fringe benefits as part of your remuneration
  1. Superannuation

Many employers pay a higher amount of superannuation than the law requires. It is therefore necessary to include superannuation in the calculation of your remuneration, as this differs between employers.

Superannuation contributions include any contributions made by an employer to:

  • A superannuation fund or scheme
  • A superannuation guarantee charge
  • Any other form of superannuation provident or retirement fund
  • Defined benefit funds as required by actuarial determinations
  1. Other
  • Commission to insurance or part-time canvasser or collector
  • Commission
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End of Financial Year

Need help getting your paperwork up to date?

Employees PAYG Summaries need to be completed and supplied to employees  by 14th July 2016.

Business Activity Statements due by 28th July 2016.

We are here to help, please give us a call for any assistance.

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