SPECIAL COURSE AUSTRALIAN PAYROLL PROCESSING & EOY CHANGES

Venue: Auckland CBD TBA (fully catered)

Date: 2-3 April 2020

Course Overview

This comprehensive two-day course will cover all of the taxation, industrial relations, superannuation and other areas that those involved with processing payroll in Australia need to know. By the end of the course you will understand and be able to confidently deal with Australian payroll obligations from initial start-up through to all the periodic and annual procedures that may be required. No prior Australian payroll knowledge is needed but it is assumed that those attending do have an understanding of payroll processing generally

Specific topics covered over the two days include:

Australia in summary – Our Laws

Privacy

Work Rights in Australia – who you can employ

BECOMING AN AUSTRALIAN EMPLOYER

Terminology

Taxation & Levy requirements

Superannuation

WorkCover

Fringe benefits tax (FBT)

Pay As You Go Withholding (PAYG)

Business activity Statement (BAS)

Documentation and Paperwork

Tax File Number (TFN) Declaration

Withholding declaration

When are the forms required?

What if an employee does not know their Tax File Number?

Different tax rates

Personal income tax rates

Resident, tax free threshold claimed

Non Resident – no tax free threshold is available

Working Holiday Makers

Student Loans repaid through the Payroll

Single Touch Payroll – what it is and how it works

INDUSTRIAL RELATIONS IN AUSTRALIA.

The Fair Work Act

National Employment Standards overview

Staff engagement

The Federal award system

What awards contain

Enterprise Agreements (EAs)

Non award salaried staff

 

National Employment Standards in Detail

Hours of work

Flexible working arrangements

Parental Leave

Paid Parental Leave (PPL)

Dad and partner’s leave

Annual leave

Personal Leave

Unpaid carers leave

Compassionate Leave

Community service leave

Jury service

Family and Domestic Violence Leave

Voluntary emergency management activity

Public holidays

Termination entitlements

Record keeping

Pay records

Fair Work Information Statement

LONG SERVICE LEAVE

Background

Taking leave

Entitlement on termination

Calculating the payment

Cashing in rules

Public holidays, leave without pay, parental leave

 

Terminations

The types of terminations

Resignations, retirements and dismissals

Redundancies and approved early retirement schemes

Invalidities

Death

Termination entitlements – industrial relations requirements

Employment termination payments (ETPs) – general

ETP examples

The calculations required

Non excluded ETPs

Excluded ETPs

The ETP Cap Rules

Annual leave

Redundancy, an approved early retirement scheme or invalidity

Resignations, retirements and dismissals

Long service leave

Redundancy

Resignations, retirements and dismissals

Long service leave calculations

Dates used in tax calculations

Deceased employee payments

Long service leave template – Redundancy

Long service leave template – Resignation or Retiring

Employment Separation Certificate

PAYMENT OF TAXES AND LEVIES

Superannuation

Payroll Tax

Workers Compensation

 

PAYROLL PROCESSES

Allowances

BACK PAY, COMMISSIONS & BONUSES –ATO PROCESS

Application

Processes

Case studies

OVERPAYMENTS – PRACTICAL ASPECTS

PAYG WITHHOLDING – REPAYMENT OF OVERPAID AMOUNTS

VARIATIONS TO DEDUCTING PAYG

CHILD SUPPORT

GARNISHEE ORDERS

YEAR-END PROCEDURES

PAYG

Income Statements

Superannuation

Reporting Super on Payment Summaries

 

Reportable fringe benefits

OTHER ITEMS OF INTEREST

Australian Payroll Changes

A wrap up of all is happening in 2020 in Australian Payroll

 

Your presenter will be Glynn Flaherty Director of Payroll Matters Pty Ltd. Glynn is a chartered accountant, chartered tax adviser and registered tax agent with over 28 years’ experience in advising on Australian payroll and related taxation areas. There will be ample opportunity during the sessions to ask Glynn any questions you may have.

NZPPA course certificate will be provided, along with course materials to take away.

Duration

1 Day
Member Price: NZ$1,175.00 + GST
Non-member Price: NZ$1,475.00 + GST

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