Salary and Wages (available since initial release)

Assessable income paid to payees for work performed in Australia, other than that included as other Income Types. Salary and Wages can be selected for the following Payee Tax Treatments,

1. Regular
2. Seniors and Pensioners
3. No TFN
4. Foreign Resident
5. Actors 
6. Horticulturists and Shearers
7. ATO-Defined

Closely Held Payee (available since initial release)

Assessable income paid to a payee who is directly related to the small employer entity from which they receive payments, such as family members of a family business; directors or shareholders of a company; beneficiaries of a trust. Closely Held Payee can be selected for the following Payee Tax Treatments,

1. Regular
2. Seniors and Pensioners
3. No TFN
4. Foreign Resident
5. Actors 
6. Horticulturists and Shearers
7. ATO-Defined

Working Holiday Maker (available since initial release)

Assessable income paid to limited visa subclasses (In Australia, 417 and 462 only) for foreign residents. Working Holiday Maker can only be set when the Payees Tax Treatment is set to Working Holiday Maker.

 

Seasonal Worker Programme (available from Version 2.30)

Assessable income paid to Payees for work performed for government-approved employers (Regional programmes). Seasonal Worker Programme can only be set when the Payees Tax Treatment is set to Seasonal Worker Programme.

 

Inbound Assignees to Australia (Future Release)

Assessable income paid to Payees who are exchanged or transferred between affiliated entities in different tax jurisdictions. Inbound Assignees to Australia can be selected for the following Payee Tax Treatments,

1. Regular
2. No TFN
3. Foreign Resident
4. Actors 
5. ATO-Defined

Foreign Employment (Future Release)

Assessable income paid to payees who are Australian tax residents is subject to tax in another country for work performed in that country if the qualification period is met. The payer must pay (or be liable to pay) the foreign government for the tax to qualify as foreign employment income. Foreign Employment can be selected for the following Payee Tax Treatments,

1. Regular
2. Seniors and Pensioners
3. No TFN
4. Actors 
5. Horticulturists and Shearers
6. ATO-Defined

Labour Hire (Future Release)

Assessable income paid by a business that arranges for persons to perform work or services, or performances, directly for clients of the entity. Labour Hire can be selected for the following Payee Tax Treatments,

1. Regular
2. Seniors and Pensioners
3. No TFN
4. Actors 
5. ATO-Defined

Other Specified Payments (Future Release)

Assessable income paid for tutorial services that are provided to improve the education of Indigenous people and are financially supported (directly or indirectly) by the Commonwealth, translation and interpretation services provided for the Translating and Interpreting Service (also known as TIS) conducted by the Department administered by the Minister administering the Migration Act 1958, green army allowance (within the meaning of the Social Security Act 1991) or under a contract to an individual engaged as a performing artist to perform in an activity in which the individual endorses or promotes goods or services; or appears or participates in an advertisement; unless the individual is engaged primarily because he or she is a sportsperson.(subsection 12-60(2) in Schedule 1 to the Act). Other Specified Payments can be selected for the following Payee Tax Treatments,

1. Regular
2. Seniors and Pensioners
3. No TFN
4. Foreign Resident
5. Actors 
6. Horticulturists and Shearers
7. ATO-Defined

 

Voluntary Agreement (Future Release)

Assessable income paid to a contractor payee when a written agreement is in place o bring work payments into the PAYGW system. The payer does not have to withhold amounts for payments they make to contractors. However, the payer and a contract worker (payee) can enter into a voluntary agreement to withhold an amount of tax from each payment they make to the contractor. Voluntary Agreement can only be set when the Payees Tax Treatment is set to Voluntary Agreement.