Establish and maintain payroll systems in Australia

1. Describe payroll tax in a short paragraph. Then detail (for state of Western Australia) the rate ofpayrolltax, whenit applies, and on what is it calculated.

• Based on Web linkhttps://www.payrolltax.gov.au

Payroll Calculations

1. Based on the Australian Taxation Office website (ato.gov.au) under 'Salary sacrifice and salary packaging',

• Outline the keys aspects and three (3) requirements for an effective arrangement

KEY ASPECTS:

2. REQUIREMENTS FOR AN EFFECTIVE SALARY SACRIFICE ARRANGEMENT:

1.
2.
3.

3. Based on the ATO website (ato.gov.au) under'SuperStream'.

• In the table below, describe SuperStream:

4. Who must use 'SuperStream'? (3 responses required)

1.
2.
3.