ATO

How to apply for a Director ID without a myGovID account

BAS Agent's Blog, Business Topics / By / / , , / 4 minutes of reading

Applications for a Director ID will close on 30th November 2022. Have you got yours yet? If not, why not? Is it because you lack the confidence to use a computer or smartphone or the technology required? Have you been told that you need to have a myGovID to apply for a Director ID and don’t know how to get one or even what it is? Never fear, there are other ways to apply for a Director ID and these are explained below.

What is a Director ID?
Just quickly, before we go on, for those not in the know, a Director ID is a unique number identifier that identifies you as being a company director to government authorities, shareholders, employees, consumers, creditors, external administrators, and regulators. The reason behind obtaining a Director ID is to prevent the use of false or fraudulent director identities i.e. director identity fraud. Read more information about the Director ID here.

So, when you visit the Director ID information page via the Australian Business Registry Services (ABRS) to learn about how to apply for the ID number, it will immediately begin by explaining that you need to have a myGovID account. A myGovID account is a digital identity that helps you prove who you are online by participating government online services. This is a good thing to have but if you aren’t ready to go down that road or can’t for some reason, you can actually apply for a Director ID by phone or by sending in a paper application – yep, that’s right, you can do it old school style! Read on to find out how!

Apply by Phone

To apply by phone, have the below data at hand, then call 13 62 50. Wait for the automated system to ask you to make a selection from the following and select option 1. Tell the operator that you wish to apply for a Director ID number. Supply the operator with the below data and when he gives you the ID number, record it. A copy will also be sent to you by mail or email – your choice. 

Documents Required:

  • your tax file number (TFN)
  • your full name
  • your date of birth
  • your residential address as held by the ATO
  • two Australian identity documents – one primary and one secondary

Primary documents

  • Australian full birth certificate
  • Australian passport
  • Australian citizenship certificate or extract from a Register of Citizenship by Descent
  • ImmiCard
  • Visa (if you are using a foreign passport but are still in Australia)

Secondary documents

  • Medicare card
  • Australian driver’s licence or learner’s permit

Apply by Paper

To make an application via a paper form, you will need to call the ABRS on the same phone number as above i.e. 13 62 50, and ask for the form to be mailed to you. In addition to completing the form, you will also need to send certified copies of:

  • one primary and 2 secondary identity documents, or
  • 2 primary and one secondary identity document.

Primary documents

  • Australian full birth certificate (extracts and commemorative certificates are not acceptable)
  • Australian passport (including passports that have expired in the past 3 years)
  • Australian citizenship certificate or extract from a Register of Citizenship by Descent
  • Foreign passport

Secondary documents

  • Medicare card
  • Australian driver’s licence or Australian learner’s permit. This must show your photo, licence card number and signature, and the address on the card must match the details on your application.

If you have changed your name, you must provide another document showing the change, such as a

  • marriage certificate
  • deed poll
  • change of name certificate.

Certifying your Documents

Copies of documents you provide to support your application must be certified as true and correct copies of the original document by an authorised certifier. To certify your documents:

  • photocopy them
  • ensure the copy and any photograph is clear and identifiable
  • take the copies and originals to an authorised certifier.

Authorised certifiers

The following people can certify copies of your original identity documents as true and correct:

  • Barrister
  • Solicitor
  • Medical practitioner
  • Judge
  • Justice of the Peace (JP)
  • Minister of religion (who is authorised to celebrate marriage)
  • Police officer
  • Bank, building society or credit union officer with at least 5 years of service
  • Sheriff’s officer
  • Commissioner of Declarations (in Queensland only).

A certifier should never witness documents:

  • for their family, business, clients, employer or any other person where it could create a real or perceived conflict of interest
  • connected with matters in which they have an actual or perceived personal or financial interest.

So there you have it – you can apply for a Director ID without having to set up a myGovID account.  Of the two old-school methods above, I think phoning is the easier option as long as you have all of the documents and information in front of you before you call.

PS – I’m not against getting a myGovID account and in fact, I do advise that you try to get one eventually. However, I do recognise that not everyone is tech-savvy or has a smartphone, or if they do, may not be sure how to navigate it – it is certainly a learning curve and not that easy for some. Luckily, the government understands this too and is providing alternative options to those who may require more time to transition to the digital world.

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Complete a TFN Declaration via your myGov account

BAS Agent's Blog, Payroll & Superannuation / By / / , , , , / 2 minutes of reading

Have you taken on new employees? Did you know they can complete a TFN declaration through ATO online services?

This is an easy way for them to provide both you and us with the information we need. If your new employee has a myGov account linked to the ATO, they can:

  • access ATO online services
  • go to the ‘Employment’ menu
  • select ‘New employment’ and complete the form.

This sends the TFN declaration details straight to us so you don’t have to. Your employee will need your ABN to complete the form. Once they’ve submitted the form, they need to print it and give you the summary of their tax details so you can input the data into your system.

You may be able to link your payroll software to the online commencement forms. But check first with your software provider if they offer this service.

You can also use the New employment form to collect a range of information. Despite its name, you can also use this form instead of the:

  • Withholding declaration form
  • Medicare levy variation declaration form
  • Superannuation standard choice form.

Your employees can use the New employment form to update their tax circumstances with you, for example, if:

  • their residency status has changed
  • they no longer have a government study and training loan
  • they are claiming the tax-free threshold from a different employer.

You can continue to use your current processes, including providing a paper TFN declaration where employees can’t create a myGov account or don’t have access to the internet.

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Common STP Phase 2 Mistakes

BAS Agent's Blog, Payroll & Superannuation, Single Touch Payroll / By / / , , , , / 3 minutes of reading

STP Phase 2 is in full swing. It began on 1st January 2022 but various accounting software have not been ready until recently. This means many employers are only just now learning about, and setting up their payroll systems, to comply with STP 2 requirements.

Unfortunately, as it is still relatively new, some employers are making errors when reporting via STP Phase 2. Recently, the ATO published a list of those mistakes it is seeing. I am highlighting them here so you can be sure to avoid them when you start to report via STP Phase 2.

Common STP Phase 2 Mistakes List

  • Breaking the continuity of year-to-date amounts from STP 1 reporting. Unless you are using the replacing IDs method for transitioning to STP 2, you need to ensure that you maintain the STP 1 data that you have already reported. Your accounting solution will help you manage this and you should contact your provider if you require assistance with this issue.
  • Selecting “not reportable to the ATO” when setting up pay codes/categories. Most payments to employees need to be reported except for:

1. Travel allowance below the ATO’s reasonable amounts

2. Overtime meal allowance below the ATO’s reasonable amount

3. Reimbursements

4. Post-tax deductions except for those you need to separately identify.

  • Omitting a cessation date and reason. When an employee leaves your business, you need to report the date he finished and the reason why he left. Your accounting solution will include these fields to complete upon termination. The ATO will share this information with Services Australia which means you will no longer need to complete a separation certificate for that employee.
  • Some income types you report for employees will also include a special country code. If you are required to report a country code, you must report the code relevant to that employee. Some employers are incorrectly reporting a “NA” country code, thinking that it means “not applicable”. It actually means “Namibia”. So if you use NA in your reporting, you are telling the ATO that your employee is either working: 

1. Overseas in Namibia or,

2. Is in Australia and they are from Namibia.                                     

  • Allowances. All allowances must be reported separately using one of 8 specific allowance categories. You must not simply report an allowance to the “Other Allowance” category (allowance type OD). You must report allowances using their appropriate category because each category is treated differently for tax, super and social security purposes. Only report an amount as Allowance type OD if it’s an allowance that does not belong in one of the 8 specific allowance categories. 
  • Treating reportable super contributions (RESC) and salary sacrifice as the same thing. These are 2 different things and need to be reported correctly. Check out this ATO video which explains how to report these payments via STP 2.

Here is the link to the ATO webpage which provides more in-depth information about the STP 2 reporting mistakes listed above, including several helpful videos.

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The bookkeeping behind the Taxable Payments Annual Report

BAS Agent's Blog, Taxable Payments Annual Report / By / / , , , / 5 minutes of reading

There is a lot of information available to you if you just want to understand what a Taxable Payments Annual Report (TPAR) is and why you may need to lodge one. In short, if your business is primarily in one of the below industries and has made payments to contractors in the previous financial year, then a TPAR will need to be prepared and lodged.

  • Building and construction services
  • Cleaning services
  • Road freight and courier services
  • Information technology services
  • Security, investigation or surveillance services

If you are new to the TPAR, then I suggest you go to this ATO webpage and have a read!

So, as I said, there is a lot of information you can Google about TPAR in general, but not a whole lot about how to prepare the report from a bookkeeping point of view. Some software will have you believe that you just select a few boxes here and there and then submit the report to the ATO. Voila! Done. Easy. Well, it is easy if you didn’t actually pay contractors in a given year, but if you did, there are a few steps you need to take to ensure your report is true and correct. In this blog, I will share my process for preparing the TPAR for my clients. I hope this helps you if you are feeling a bit lost as to the “how” behind the “what”!

How to prepare your TPAR in 6 easy steps

1. Make a list of contractors

Before you can prepare the TPAR, especially if this is the first time you have done this, you should make a list of all of the contractors you have paid during the financial year. Now move on to step 2.

2. Check contractor Details

The TPAR requires that you report various personal details about your contractors including the full name of the contact person, business name, business address, email address, phone number and the ABN. Before you begin preparing the TPAR, go through your contractor list and make sure these details have been added to their contact cards.

3. Ensure contractors are selected to be part of the TPAR

In your software, each contact card will have a checkbox to select if the contractor needs to be reported on the TPAR. Go through each contractor’s contact card and ensure this is selected if required.

4. Print out the TPAR and check the details

Find the TPAR in your software. At this point, it is only a draft report. Print it out and review each transaction – check that all transactions should be included. Remember, only invoices for labour and materials or just labour, need to be included. Invoices for materials-only do not need to be included. Materials-only invoices will need to be manually removed but clicking into the transaction and deselecting the checkbox for TPAR. If you have made any changes to the draft TPAR, then print out the updated version and move on to step 4!

5. Ensure the TPAR agrees with your profit and loss data

This is where some bookkeeping comes in! Not everyone knows that you need to make sure the total amount quoted in the TPAR agrees with the data reported on your profit and loss. This is called reconciliation. If you don’t do this step, your TPAR may be incorrect, so it’s pretty important! The TPAR only includes payments you made to contractors within a financial year – unpaid invoices are not included. Therefore, in order to perform this reconciliation, you need to print out the profit and loss in cash mode. Now, depending on how many transactions there are, you can either compare the two reports by eye or if you need to, you can export the profit and loss data to a spreadsheet to help you compare the calculations. Note, that the profit and loss data required will be where you recorded your contractor payments. This may be an expense account or a cost of sales account, depending on how your chart of accounts is set up.

Now, you need to ensure that the total amount showing in your TPAR, less the GST, agrees with the profit and loss data. If your initial setup was correct, these two reports should agree. If they don’t, there may be a couple of reasons why. Here are some things to check:

1) Make sure that all contractor transactions in the TPAR also appear in the P&L and vice versa. This may involve checking that those particular transactions have the TPAR checkbox selected or that you have a contractor’s contact card selected for TPAR. 2) If you have included some materials-only transactions in either the P&L data or TPAR, you must remove them. 3) You may also find that some transactions have been coded to other expense accounts and are therefore not included in the P&L data you initially exported or printed. Find those transactions and add them to your exported data.

When you are satisfied that the two reports agree, then print out a final TPAR and save it as a PDF for your records.

6. Lodge the TPAR

Depending on the software you are using, you may be able to lodge the TPAR within the software itself. If not, you will have to download a TPAR file and lodge it with the ATO using Online Services and/or your myGov account. Find more details here about how to lodge via ATO Online Services. Keep a record of the lodgement receipt you will receive from the ATO with your TPAR from your software.

Remember, if you do not have any contractor payments to report, you need to report a Non Lodgement Advice form. See my blog here for more information.

So that’s all there is to it, but as you can see, lodging the TPAR does require some background work. You can’t just click a button and lodge it because you need to ensure the figures and the data are correct. I hope this blog has helped you in the run-up to the TPAR lodgement due date which is August 28th each year. If you need help preparing your TPAR, please don’t hesitate to get in touch with me and I’ll see if I can assist you.

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ATO to Report your Tax Debt to Credit Reporting Agencies

BAS Agent's Blog, Business Topics / By / / , , , / 2 minutes of reading

If your business has a tax debt of at least $100K and it is overdue by more than 90 days, chances are you will soon receive a letter from the ATO explaining its intention to report the debt to credit reporting agencies. These letters are known as “Notices of Intent to Disclose”.

 See below for the tax ruling background.

If your tax debt is reported to such credit agencies, this would have a detrimental effect on the business’s ability to maintain a good credit rating or score, leading to a possible inability to lend from banks and finance companies and/or obtain extended payment terms (credit) from suppliers.

The Notice of Intent to Disclose letter will outline ways to avoid reporting action, including paying out the debt, entering into a payment plan and several other methods. It is important to note that where exceptional circumstances have led to, and/or impacted the tax debt, such as family tragedy, serious illness and/or natural disasters, it may be possible to prevent tax debt reporting.

If you think your business may be in the firing line for receipt of one of these letters from the ATO, it would be prudent to contact your tax agent ASAP to discuss the way forward.

More info here: Disclosure of business tax debts (ATO website)

(The measure is known as “Disclosure of Business Tax Debt”, and received Royal Assent on 28th October 2019. This measure can be sourced in Schedule 5 of the Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1)).

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How to Apply for an STP 2 Deferral

BAS Agent's Blog, Payroll & Superannuation / By / / , , , , / 2 minutes of reading
As you probably know by now, STP Phase 2 has begun. It began on 1st January 2022, with a deferred hard start date by the ATO of 1st March 2022.

Your payroll software provider may have a deferral in place with the ATO for a later start date (see list below) which will cover you as their customer. However, some software providers are ready now and do not have a deferral in place. Examples of these are Quickbooks Online (KeyPay) and Saasu. If you are using one of this software or something else, then your business should be ready for STP 2 and be reporting data to the ATO as per their requirements. (Note, to check if your software is STP 2 enabled, you can go to this ATO page and search for “Payroll Event 2020”. This will produce a list of software that is STP 2 – ready.)

If you know you are not ready and need more time, you can try to apply to the ATO for a deferral. You can do this via Online Services for Business. Simply log in and follow these steps:

1. Select Employees
2. Select STP deferrals and exemptions
3. Select Delayed transition to STP Phase 2 expansion
4. Complete the request
5. Click Submit.

You will also need to advise:
1. Which payroll software is being used;
2. The reason a delay is being sought, and
3. The expected date the business will be able to start reporting under STP 2.

Software Providers with a Current STP 2 Deferral
The following SPs have a current deferral in place with the ATO which also covers you, as their customer:

Xero – up to 31/12/22
MYOB – up to 01/01/23
Reckon – up to 01/01/23
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Transitioning to STP Phase 2 – Planning Ahead

BAS Agent's Blog, Payroll & Superannuation, Single Touch Payroll / By / / , , , , / 3 minutes of reading

This is the final blog in a four-part blog series about STP Phase 2. In part one of this blog series, we looked at the benefits of phase 2, then, in part two, we outlined which software providers are ready for STP 2 now. Part three in the series delved deeper into the technical side of STP Phase 2. This final blog will focus on the sorts of things employers or their bookkeepers can do now, in order to plan ahead for a smooth transition to STP Phase 2.

STP Phase 2 will require employers and/or bookkeepers to firstly understand how it will change payroll, and secondly, the specific changes they need to make to their own payroll. It can be overwhelming and confusing, to say the least! The main thing to remember is that your payroll provider will do most of the heavy lifting in terms of creating the infrastructure needed to facilitate STP 2. Your job is to understand the terminology and how the new reporting requirements apply to your payroll setup and your employees/payees. This may take some time, and thankfully, time is on your side, given the ATO has provided a blanket deferral until 1st March 2022. Also, several payroll providers have attained a much longer deferral which also covers their customers.

The best thing you can do is to start to review your current payroll setup. Check employees’ details both personal and payroll-related. I have created a spreadsheet you can use to review your current employees/payees which you can download and use as needed (see below). This spreadsheet will collate most of the information you will need in order to transition to STP 2. Start the process by completing the spreadsheet and then, when you are ready to transition, you will have most of the required information at your fingertips. 

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Employee Review Worksheet for STP Phase 2

1 file(s) 4.00 KB
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Next, sit down with your employees/payees and explain what will happen once STP 2 begins. Tell them about how their information will be shared with the ATO and Services Australia. Explain that their payslips and income statements will look different and why. You may need to ask payees for more personal information during the setup of STP 2 – try to get ahead of the game and find out what sorts of data you don’t have and work with your payees to obtain it.

Keep an eye on your payroll provider’s pathway to STP 2. Your provider will advise you when you can transition and how it is to be done within the software itself. This may not happen for some months, but you can still prepare as per my above tips!

Lastly, think about when you would like to transition to STP 2. Yes, there are time constraints as per the ATO but they do say you can move over at any time during the year (provided you are covered by a deferral). However, you may like to put a plan in place and decide on a cutover date. That way, you can work towards the move to STP 2 in a timely manner and in a fashion that works for you and your business.

Lastly, to help you with your STP 2 plan and research, the ATO has created a set of guidelines for employers (see below). Download it and pop it away for use when you are ready to transition (or start your research now). Remember, don’t panic! There’s plenty of time and there will be a lot of help available to you when the time comes to tackle STP Phase 2!

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ATO Guidelines for STP Phase 2

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STP Phase 2 – Getting down and dirty

BAS Agent's Blog, Payroll & Superannuation, Single Touch Payroll / By / / , , , , / 4 minutes of reading

This is the third blog in a series about STP Phase 2. The first blog looked at the benefits of STP Phase 2 and the second one outlined which software providers are ready for the changes now. In this blog, we’ll get down and dirty and cover the detail behind STP Phase 2:

  • What is it?
  • When does it start?
  • What is changing?
  • How payroll is changing and what it will look like - getting technical!

What is STP Phase 2?

Basically, STP Phase 2 is the same as STP Phase 1 except that more payroll data now needs to be reported. STP 2 requires drilling down into the details about your payees, their payments, PAYG withheld, and superannuation. These extra details will be shared with the ATO and Services Australia, providing them with greater visibility about your payees and you, as an employer.

When does STP Phase start?

The start date is 1st January 2022, however, the ATO has issued a blanket deferral to all employers who may not be ready (or their software provider isn’t ready) to the 1st March 2022. See our second blog in this series to see if your software provider has a deferral in place that extends your start date beyond 1st March 2022.

What is changing?

While the overall process of transferring your payroll data to the ATO via STP is not changing, there are some specific attributes of the process that will change. These are listed below:

  • Reporting of income types and country codes - see graphic below.
  • Disaggregation of gross income - you will be required to report more detail about income including gross, allowances, paid leave, overtime, bonuses and commissions, directors' fees and salary sacrifice.
  • New fields to replace Tax File Number Declaration services - while you will still need to retain a copy of the employee's TFND, you will no longer be required to send a copy to the ATO as data relating to the TFND will be transmitted at each and every pay event.
  • Lump Sum E by financial year - If you need to make a Lump Sum E payment (back payments more than 12 months old), you won't need to provide a Lump Sum E letter to your employee as it will be included in the STP report.
  • Adding new cessation type reason - because the date and reason for employment cessation will be in the STP report, you will no longer need to complete and provide separation certificates to employees.
  • New Child Support Agency deduction and garnishee – Child Support deductions and/or garnishees will be reported via STP reducing the need for you to send separate remittance advice to the Child Support Registrar.
  • Transferring payee year-to-date amounts – if you change software type or an employee's payroll ID number, this will be reported via the STP report. This will help avoid duplicate income statements appearing in employees' myGov accounts.
  • Separately reporting salary sacrifice - you will be required to report the pre-sacrificed income as well as the amount of salary sacrifice.
Income Types and Country Codes

What will payroll look like under STP Phase 2?

As you can see from the list above, the types of data you will report via STP 2 will change. Specifically, there is more data required than that reported via STP Phase 1. In order to report this extra data, your payroll needs to be set up correctly. There will be new income types (see above) and new STP codes used by the ATO to read your data. The income types (both old and new) will need to be mapped to these new STP codes. Further to this, each employee setup will require some review/checking and new fields populated, including tax treatment codes and/or country codes (see below link). (Our next blog will provide you with a spreadsheet you can use to gather the information you will need for each of your employees before you set up STP Phase 2 in your software.)

Our main message to you is “do not panic”! Your software provider will assist you with the move to STP 2 when the time comes. In the meantime, we suggest that you do some research to assist you in better understanding how your payroll will be affected by STP Phase 2. To help you with this, we have created the below table. There are links to relevant ATO web pages which will provide specific information about how STP 2 relates to your employees, their payments, and tax withheld from those payments.

About your PayeesAbout Payments to PayeesAbout PAYG WH
Commencement DateIncome Stream TypeTax Scale Category
Cessation DatePayment CategoryTax Treatment Code
Cessation ReasonPayment ClassificationAnnual Tax Offset Amount
TFN or ABN (or both)DeductionsMedicare Levy
Employment BasisChild Support
Payroll IDAllowances
Country CodesTermination Payments
Income StreamSuperannuation

In our next blog in this series, we will tell you how you can get ready for STP 2 Phase 2, even if your software provider hasn’t begun to roll it out.

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Is your software provider ready for STP Phase 2 now?

BAS Agent's Blog, Payroll & Superannuation, Single Touch Payroll / By / / , , , , / 2 minutes of reading

STP Phase 2 has started! It began on 1st January 2022 and if you are ready and your software is ready, you can begin to report your payroll via this next stage of STP now!

If you aren’t ready, don’t worry, the ATO has provided a blanket deferral to the 1st March 2022. This means that if your software is ready now, you have until 01/03/22 to ensure you are organised and have updated your payroll data to enable a smooth transition to STP Phase 2 reporting.

But how do you know if your software is ready? Most providers would have contacted you by now to explain their plans, but in case you missed their emails, here is a summary of the main providers and whether or not they are ready now:

Note – if your software provider has a deferral as per the above list, then you, as an employer, are covered by that deferral.

In our next blog in this series, we take a look at the technical side of STP Phase 2 and what it means for your payroll.

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JobMaker Hiring Credit

BAS Agent's Blog, COVID-19, Payroll & Superannuation / By / / , , / 3 minutes of reading

Employers now have more incentive to employ workers under 35! The JobMaker Hiring credit legislation has now been passed into law! This credit was part of the 2020-21 Budget, which will operate until 6 October 2022. It is designed to improve the prospects of young individuals getting employment following the devastating impact of COVID-19 on the labour market.

Commencement

The scheme will be backdated to commence on 7 October 2020 and provide eligible employers with the following payments for up to 12 months for new jobs created for which they hire the following young workers:

• $200 a week for hiring a worker aged 16 to 29 for at least 20 hours a week and

• $100 a week for those aged 30 to 35.

Although the scheme is slated to run for just 12 months, that period is the hiring period – not the payment period. Eligible employers who hire an eligible employee as late as the last day of the scheme (6 October 2021), may be eligible for hiring credits for the subsequent 12 months until 6 October 2022.

Employer Eligibility

As an employer, you will be deemed eligible for JobMaker if the following criteria are met:

  • for the first 6 months of JobMaker, you have hired additional eligible employees (minimum of one additional employee). This is determined by a headcount as at 30 September 2020 and the payroll of the business for the reporting period, as compared to the three-months to 30 September 2020.
  • have an ABN,
  • are registered for PAYG withholding,
  • are up-to-date with lodgement obligations for the previous 2 years (including BAS and income tax returns) and
  • are reporting payroll through STP

You will not be deemed eligible if any of the following apply:

  • you are claiming JobKeeper for your business,
  • you have entities in liquidation or who have entered bankruptcy
  • your entity is a commonwealth, state, and local government agency (and entities wholly owned by these agencies)
  • you are subject to the major bank levy
  • your business is a sovereign entity (except those who are resident Australian entities owned by a sovereign entity.
Employee Eligibility

Employees will be eligible if they:

  • commenced employment between 7 October 2020 and 6 October 2021
  • were aged between 16 and 35 years at the time they commenced employment
  • have worked an average of 20-hours a week for each whole week the individual was employed by the qualifying entity during the JobMaker period.

Additionally, the worker must have met the pre-employment condition which requires that for at least 28 of the 84 days (i.e. for 4 out of 12 weeks) immediately BEFORE the commencement of employment of the individual, the individual was receiving one of the following payments:

  • parenting payment
  • youth allowance (except if the individual was receiving this payment on the basis that they were undertaking full time study or was a new apprentice) or
  • JobSeeker payment.

We note that the new worker must be in a genuine employment relationship. For example, ‘non-arms length’ employees will not be considered eligible employees. This includes family members of a family business, directors of a company and shareholders of a company.

A summary of the above can be downloaded here – this a nifty fact sheet from the ATO. Also from the ATO, is this useful JHC payment calculator. Further fact sheets and information can be found here on this ATO page.

If you have hired new employees from October 2020 or are planning to do so in the next 12 months and are interested in the JobMaker Hiring Credit program, please get in touch with us for further information and assistance.

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