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Tax Manual

Curtin University of Technology

TABLE OF CONTENTS

1.0	Introduction
	1.1	About This Chapter
	1.2	Objectives
	1.3	The New Tax System
	1.4	Endorsements
	1.5	Australian Territories

2.0	PAYG (former Employees and Contractors)
	2.1	Overview
	2.2	PAYG Withholding
	2.3	Payment to Contractors / Individuals Attachment A - Comparison of Contractor and Employee
	2.4	Allowances / Per Diems
	2.5	Academic Study Leave
	2.6	Superannuation Guarantee
	2.7	Workers Compensation

3.0	Goods and Services Tax
	3.1	GST Status of the University
	3.2	GST Status of transactions
	3.3	Tax Invoices
	3.4	Adjustment Notes
	3.5	GST Applicability to University Transactions
	3.6	Accounting Treatment

4.0	Fringe Benefits Tax
	4.1	Overview Attachment A – Tax Rates
	4.2	Car Fringe Benefits Attachment A – Fuel and Oil Expenses Declaration
	4.3	Car Parking Fringe Benefits
	4.4	Entertainment Fringe Benefits
	4.5	Expense Payment Fringe Benefits Attachment A – No Private Use Declaration (100% Business Use) Attachment B – Recurring Expense Payment Fringe Benefit Declaration Attachment C – Blanket Declaration (Some Private Use) Attachment D – Blanket Declaration (100%Business Use)
	4.6	Housing Fringe Benefits
	4.7	Living Away From Home Allowance (LAHA) Fringe Benefits Attachment A – Living Away From Home Declaration
	4.8	Property Fringe Benefits Attachment A – No Private Use Declaration – Property Benefits (100% Business Use) Attachment B – Property Benefit Declaration (Some Private Use) Attachment C - Recurring Property Benefit Declaration
	4.9	Residual Fringe Benefits Attachment A - No Private Use Declaration – Residual Benefits (100% Business Use) Attachment B – Residual Benefit Declaration (Some Private Use) Attachment C – Recurring Residual Fringe Benefit Declaration
	4.10	Loan Fringe Benefits Attachment A – Loan Fringe Benefit Declaration Attachment B – Loan Fringe Benefit Declaration (to acquire or lease a car)
	4.11	Debt Waiver
	4.12	Expatriate Fringe Benefits
	4.13	Reportable Fringe Benefits
	4.14	Salary Packaging

5.0	State Taxes
	5.1	Payroll Tax
	5.2	Land Tax
	5.3	Stamp Duty

6.0	International
	6.1	Overview Attachment A - List of Double Tax Agreements With Australia
	6.2	Payments to Non-Residents Attachment A - Royalties
	6.3	Payments from Non-Residents
	6.4	Overseas Appointments Attachment A - List of Double Tax Agreements With Australia Attachment B - DTA: Visiting Professor of Teacher Provisions
	6.5	Visiting Professors and Teachers to Australia Attachment A - DTA: Visiting Professor of Teacher Provisions