Your client, The Brisbane Telegraph Pty Ltd, is the publisher of a weekday afternoon newspaper entitled "The Brisbane Telegraph. The newspaper's headquarters is in Red Hill. The company began operations in May 2017.

The company employs a total of 42 staff members (excluding the CEO, refer below). All staff are based in Queensland.

The 42 staff consist of 28 full-time, 10 part-time and 4 casual staff. The company does not engage any independent contractors, nor does it employ any workers outside of Brisbane. It does not operate in regional Queensland, nor does it have any salons in any other states or territories.

For the year ended 30 June 2022, the company made several payments to the 42 staff members as well as amounts it paid to the new CEO (who commenced work on 1 July 2021 -refer job advertisement below).

In early-June 2021, the company sought to employ a CEO to be based at the head office at Red Hill and placed the following job advertisement in the local newspaper.

The successful applicant was Tom Jones. Tom commenced employment with The Brisbane Telegraph on 1 July 2021. His employment contract included all of the amounts specified in the job advertisement outlined on the previous page.

Tom is not a director of the company hes an employee.

Toms gross salary is $140,000.

Tom receives 14% super payment rate inclusive of 10% super guarantee rate.

Toms non-cash benefits are:

1. $6000 golf club membership Indooroopilly
2. Apple laptop $2800 which is 100 percent work related.

Toms salary sacrifice:

1. Other super requirements salary sacrifice $10,000

Bonus provided and when received and achieved to Tom:

1. $5000 on 30th June meeting KPI

It is now 30 June 2022. The companys managing director, Glen Frey, has approached you and seeks your advice on the following matters.

Required:

(a) Whilst preparing Toms PAYG Payment Summary for the year ended 30 June 2022 in relation to his employment with Daily Telegraph Pty Ltd calculate Toms Gross payments, Reportable Fringe Benefit amounts and Reportable Employer Superannuation Contribution. Please show and explain all workings and calculations. This information will be used for the purpose of completing Toms PAYG Payment Summary as part of the company's end-of-year electronic single touch payroll (STP) reporting to the ATO.

In order to complete Toms 2022 PAYG Payment Summary, he provides you with the following details:

Name: Mr Tom Jones

Address: 19 McGregor Avenue

MountGravatt, QLD, 4122.

Tax File Number: 494 218 033

Gross Payments: You to advise

Total PAYG Tax Withheld: $42,684

Reportable Fringe Benefits Amount: You to advise

Reportable Employer Superannuation Contributions: You to advise

Period of Employment: 1 July 2021 to 30 June 2022

Date of Birth: 22 January 1979

Payers Name: Daily Telegraph Pty Ltd

Payers ABN: 98 008 438 828

The Brisbane Telegraph is a Brisbane based company established in May 2017. The company publishes a weekday afternoon Featuring (per annum): newspaper, The Brisbane Telegraph. Its readership has dramatically expanded over the years and Base gross cash salary of $150,000 readership now exceeds 1 million on a daily basis. plus the following benefits: - Additional employer sponsored The company is seeking to employ a strategic, charismatic CEO to lead the company. The role superannuation (to be negotiated) requires flexibility from a strategic visionary leader - Additional non-cash benefits to an action-oriented, hands-on team member. - Provision of laptop computer - Ability to salary sacrifice The successful applicant will be responsible for all - Annual performance bonus strategic and operational decisions affecting the che company moving forward and will be responsible for reporting to the company's board. Urieginpli Submit your resume and letter of application to the HR Director, GP0 Box 339, Brisbane, QLD, 4001 or e-mail to: info@thebrisbanetelegraph.com.au. The proposed start date for the role is 1 July 2021. The Brisbane Telegraph is a Brisbane based company established in May 2017. The company publishes a weekday afternoon Featuring (per annum): newspaper, The Brisbane Telegraph. Its readership has dramatically expanded over the years and Base gross cash salary of $150,000 readership now exceeds 1 million on a daily basis. plus the following benefits: - Additional employer sponsored The company is seeking to employ a strategic, charismatic CEO to lead the company. The role superannuation (to be negotiated) requires flexibility from a strategic visionary leader - Additional non-cash benefits to an action-oriented, hands-on team member. - Provision of laptop computer - Ability to salary sacrifice The successful applicant will be responsible for all - Annual performance bonus strategic and operational decisions affecting the che company moving forward and will be responsible for reporting to the company's board. Urieginpli Submit your resume and letter of application to the HR Director, GP0 Box 339, Brisbane, QLD, 4001 or e-mail to: info@thebrisbanetelegraph.com.au. The proposed start date for the role is 1 July 2021