Definitions & Acronyms

... see annual return.

The Cocos and Christmas Islands are treated as though they were Western Australia for the purposes of administering payroll tax.

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.

Registered Training Organisation

Single Touch Payroll is an Australian Government initiative to reduce employers' reporting burdens to government agencies.

Super Guarantee Charge (Contribution)