Information on the Covid-19 policy measures for each jurisdiction is available on the Covid-19 policy measures page.
Standard Business Reporting
Super Guarantee Contribution
State Owned Corporation / Company / Enterprise
State Revenue Office
Work that a person performs for their employer, for which they have been (or will be paid) a wage for services rendered.
|significant wage change||
A significant wage change happens during a periodic return period when the amount of annual wages that an employer can estimate at the end of the periodic return period differs by more than 30% from the annual wage figure used to calculate the fixed periodic deduction.
If the employer is a designated group employer, the estimated annual wages should include all group members' wages.
A share in a company and includes a stapled security.
A contribution paid or payable by an employer in respect of an employee or director–
(a) to or as a superannuation fund within the meaning of the Superannuation Industry (Supervision) Act 1993 of the Commonwealth; or
(b) as a superannuation guarantee charge within the meaning of the Superannuation Guarantee (Administration) Act 1992 of the Commonwealth; or
(c) to or as any other form of superannuation, provident or retirement fund or scheme including –
|Services performed offshore||
Any wages that relate to services performed offshore and beyond the limits of any Australian jurisdiction, but not in another country, are taxable in the jurisdiction in which they are paid, irrespective of the duration of the assignment.
This would typically apply to oil rig workers - employees working on an oil rig would not be considered as working in another country unless the oil rig is physically located in another country.
Single Touch Payroll is an Australian Government initiative to reduce employers' reporting burdens to government agencies.
Super Guarantee Charge (Contribution)