Tax Fundamentals – Tax Administration

$198.00 AUD Inc. GST

At the conclusion of this training, participants will be able to:

  • work out when the Tax law requires a withholding from payments to employees, contractors and company directors;
  • state where the ATO’s withholding tax tables can be found;
  • list some benefits of reporting under Single Touch Payroll;
  • identify when a personal services entity has an obligation to withhold in relation to alienated personal services payments;
  • explain when a taxpayer enters into the PAYG instalment system;
  • explain when and how a rate of withholding may be varied;
  • explain how a PAYG instalment or instalment rate may be varied and the penalties for getting it wrong;
  • explain the different penalties for a failure to withhold and a failure to remit, and the penalties for failure to comply with the PAYG instalment rules.

The currency of this resource material is at 21 January 2021.




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