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Director Identification Number

Director Identification Number

We wish to make you aware of the new requirement for all directors of Australian companies to have a Director Identification Number (DIN).

Every company director will need to apply for a DIN.  This includes directors of a corporate trustee for a SMSF or family trust.

The DIN is a unique 15-digit identifier that a director will apply for once and will keep forever.  A director can only have one DIN that they must use for all companies. 

The purpose of introducing DINs is to prevent the use of fictious director identities, assist regulators trace directors’ relationships with companies and better identify directors involved in unlawful activity.

Directors must apply for their own DIN and complete the identity verification.  Unfortunately, we are unable to apply on your behalf.  We can however assist you by advising the steps and timelines involved.

 

When to Apply for a DIN

The due date by which directors are required to have a DIN is dependent on the date of director appointment.  The various dates are summarised in the table below:

Date of director appointment Date directors must apply for a DIN
On or before 31 October 2021 By 30 November 2022
Between 1 Nov 2021 and 4 April 2022 Within 28 days of appointment
From 5 April 2022 Before appointment

 

How to Apply for a DIN

The quickest way to apply for a DIN is digitally using a smart device.  Directors can follow the 3-step process set out below:-

 

Step 1 – Set-up myGovID

Download the myGovID application on a smart device and set-up an account using a personal email address. (Please note that the myGovID app is different to a myGov account).

Directors are required to set-up a standard or strong identity strength by using any 2 of the following Australian identity documents:

  • Driver’s licence or learner’s permit
  • Passport
  • Birth certificate
  • Visa (using foreign passport providing still in Australia)
  • Citizenship certificate
  • ImmiCard
  • Medicare Card

 

Step 2 – Gather your Documents

To assist in applying for a DIN, directors will need their Tax File Number (TFN) and residential address as held by the ATO.

Directors will also need to refer to 2 of the following documents:

Document Information that will be requested
Bank account details

(per your most recent tax return)

BSB, account number
ATO Notice of Assessment Date of issue, reference number
PAYG Payment Summary

(issued in last 2 years)

Gross income in whole dollars
Superannuation account details Member account number, super fund’s ABN
Dividend Statement

(issued in last 2 years)

Investment reference number
Centrelink Payment Summary

(issued in last 2 years)

Taxable income in whole dollars

 

Step 3 – Complete your Application

Visit the ABRS website (abrs.gov.au).

Scroll down to select ‘Apply now with myGovID’.

Login with your myGovID credentials and accept a code on your smart device.

The application process should take less than 5 minutes and once complete, you will instantly receive your DIN.

Please print or save your DIN and forward to our office.

 

How to Apply for a DIN without a myGovID

Directors who are unable to get a myGovID with a standard or strong identity strength, can apply by phone or with a paper form.

To apply by phone directors will need an Australian TFN and the information required to verify their identity (as listed above).

The phone number is 13 62 50 and is available between 8:00 am and 6:00 pm Monday to Friday for directors in Australia.

Directors who are unable to apply online or over the phone, can apply using a downloadable form ‘Application for a director identification number’ from the abrs.gov.au website.   This is a slower process and directors will also need to provide certified copies of their documents to verify their identity.

Please note, applying with a paper form is compulsory for foreign directors of an Australian company.

 

Important Information

All directors should apply for their DIN before the relevant deadline.  Failure to comply with the new DIN requirements or providing false or misleading information may result in both civil and criminal penalties.

Please take care when applying for a DIN.  Directors should only apply once via the abrs.gov.au website, a secure site that will keep your information safe.  Please forward your DIN to our office as soon as it is received.

If you require further assistance applying for or understanding your DIN obligations, please contact our office.

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Victorian Business COVID Support Update

With continuing COVID restrictions in place across Victoria, grants and other support measures are available for eligible Victorian businesses, particularly those most affected by the current restrictions.  The Federal and Victorian Governments have committed to continuing financial support, in line with the reopening road map, during the next four to six week period at which point Victoria is expected to reach 80% vaccination rates.

In this section we outline the business support measures considered most relevant to our clients.  Please contact our office if you require further assistance to assess your eligibility for the support measures outlined.  The COVID Update section of our website may also be of assistance and provides a source of current and up-to-date information regarding grants and support measures.

Business Costs Assistance Program – Round Five

In a jointly funded program from the Commonwealth and Victorian Governments, grants will be provided to small and medium-sized businesses, in sectors affected by the current COVID restrictions until the 80% vaccination target is reached.  The 80% vaccination target is expected to be reached in early November.

Only those businesses that have previously received or been approved for the Business Costs Assistance Program Round Two or July Extension grant will be eligible for the Business Costs Assistance Program Round Five.

The Business Costs Assistance Program Round Five payments will range from between $1,000 to $8,400 per week, depending on the businesses’ employment status and annual payroll size for the 2019-20 financial year.

Payments are made automatically and eligible businesses do not need to apply for the payment.   Businesses that remain closed or continue to be severely restricted over the first two weeks of November will also receive automatic payments for that period.

Licensed Hospitality Venue Fund Payments

In another jointly funded initiative from the Commonwealth and Victorian Governments, eligible cafes, restaurants, hotels and bars across Victoria will receive automatic Licensed Hospitality Venue Fund payments of between $5,000 and $20,000 per week until the end of October, and continue into November at reduced rates.

Please note these payments are automatic and hospitality businesses that have previously received grants do not need to apply.

Grants Available for the Construction Industry

Construction businesses impacted by the two-week shutdown in Victoria from 21 September to 4 October may be eligible for support under the Business Costs Assistance Program Round Four – Construction.  Under this assistance program, one-off grants of $2,000 are available for eligible sole trader construction industry businesses, and one-off grants of between $2,800 and $8,400 for eligible employing construction industry businesses depending on their annual payroll.

Notably, eligible businesses must have incurred direct costs due to the two-week shutdown which have not been partially or fully recovered, and must not have received a Business Costs Assistance Program Round 2, Business Costs Assistance Program Round 2 – July extension payment or Small Business COVID Hardship Fund payment.

Applications for this grant open mid October 2021.

Commercial Landlord Hardship Fund 3

The Commercial Landlord Hardship Fund 3 program offers grants to commercial landlords, with total taxable landholdings under $3 million, who are waiving rent for their tenants as part of the Commercial Tenancy Relief Scheme.

The rent waiver must occur between 28 July 2021 and 15 January 2022 under the Commercial Tenancy Relief Scheme and landlords are required to demonstrate that commercial rent represents more than 50 per cent of their total gross income for the 2019-20 financial year.

Those eligible commercial landlords can apply for grants of up to $6,000 per tenancy, although in cases of acute hardship, landlords may be eligible for grants of up to $10,000 per tenancy.

Applications are now open for the Commercial Landlord Hardship Fund 3.

Expansion of Support for SME’s to Access Funding

The Government is providing additional support to small and medium sized businesses (‘SMEs’) by expanding eligibility for the SME Recovery Loan Scheme.

Specifically, in recognition of the continued economic impacts of COVID‑19, the Government will remove requirements for SMEs to have received JobKeeper during the March quarter of 2021, or been a flood affected business, in order to be eligible under the SME Recovery Loan Scheme.

As with the existing scheme, SMEs who are dealing with the economic impacts of the coronavirus with a turnover of less than $250 million will be able to access loans of up to $5 million over a term of up to 10 years.

Other key features include:

  • The Government guarantee will be 80% of the loan amount.
  • Lenders are allowed to offer borrowers a repayment holiday of up to 24 months.
  • Loans can be used for a broad range of business purposes, including to support investment, as well as to refinance any pre-existing debt of an eligible borrower.
  • Loans can be either unsecured or secured (excluding residential property).

The loans will be available through participating lenders until 31 December 2021.

Small Business Digital Adaptation Program

The Victorian Government Small Business Digital Adaptation Program offers reimbursements of up to $1,200 for digital improvements initiated between  15 November 2020 and 5 December 2021.

Small businesses interested in accessing digital tools to help with, for example, building or upgrading a website, improving cash flow, engaging in online marketing, introducing job or project management systems and keeping track of stock, may benefit from this program.

Products are available from 14 approved suppliers who have partnered with the Victorian Government for the program.  The program begins with participating small businesses examining the free product trials and workshops before choosing one or more of the digital products to purchase.  Once a purchase has been made, businesses can then apply for the rebate.

The rebate provides access to a product for a period of up to 12 months.  Hardware associated with products from approved vendors may be eligible, providing a business purchases the relevant digital licence or subscription.

To be eligible for the rebate, products chosen by a business should be either a new product, involve the upgrade of an existing product with additional features, or the resumption of a product after a minimum twelve-month break.

There are a limited number of rebates in this program and clients are encouraged to explore their digital tool requirements as soon as possible.

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Winding Back the COVID Disaster Payments

The Federal Government has announced the COVID disaster payment, that provides support for workers unable to earn income due to a public health order, will be wound back as States and Territories achieve vaccination targets.

According to the agreed National Plan, once 70% of the eligible population (16 years and older) of a State or Territory is fully vaccinated, the automatic renewal of the disaster payment will cease.  Individuals will need to reapply each week thereafter to confirm their eligibility.

Further, when a State or Territory reaches full vaccination of 80% of it’s eligible population, the temporary payment will step down over a two-week period, from $450 per week to $320 per week, before the payment ceases entirely.

Once the COVID disaster payment has ended, the social security system will support those workers who have not already returned to the workforce.

For further information regarding the pending changes to the disaster payment please refer to our website or contact our office.

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Reminder of Casual Employment Changes in Australia

With changes to the Fair Work Act 2009 in March of this year in relation to casual staff, all employers are advised to consider the implications of the changes to new and existing casual employees.  Employers are duly reminded of the need to provide all existing and new casual employees with a copy of the Casual Employment Information Statement.

Large business employers (those with 15 or more employees) are advised of the need to complete the process of offering casual conversion to long term casual employees and also maintain good employee records to ensure continued compliance with the casual conversion clauses.

For further information regarding these casual employment changes, please refer to the comprehensive overview included in the winter newsletter, or contact our office for more information.

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Year End Superannuation Considerations

Contribution Deadlines to ensure a Tax Deduction for 2020/21

We remind employers that superannuation contributions are only considered to have been paid for the purpose of claiming a tax deduction once they have been received by the super fund.  If you wish to claim a tax deduction for your contributions in the 2020/21 financial year, payments must be received by employer super funds by 30 June.

To meet this deadline, payments will need to be made well in advance to allow processing time, particularly if there is a clearing house involved.  The ATO Small Business Superannuation Clearing House recently announced that they must accept payments on or before 23 June 2021 to ensure payments reach super funds on time.  Please note, our QBO clients using Beam must have their super payment successfully uploaded by 3.30pm on 23 June.

Super Guarantee Rate Rising from 1 July 2021

The super guarantee rate will rise from 9.5% to 10% on 1 July 2021, so businesses with employees will need to ensure their payroll and accounting systems are updated to incorporate the increase to the super rate.

It is important for employers to note that the new 10% rate will apply to ordinary times earnings paid after 30 June, irrespective of when those amounts accrued.  Accordingly, payroll paid on or after 1st July will incur the 10% rate, even if some of the payroll period relates to the month of June.

Employers should also be aware that the increasing super guarantee rate has implications for employees remunerated through a superannuation inclusive package.  In the absence of a remuneration review, an employee’s take home payments will likely reduce from 1 July.  In this instance, employers should communicate with employees as early as possible.  Alternatively, employers may consider implementing a pay increase to ensure consistency in employee take-home payments.

Super Contribution Caps will Increase from 1 July 2021

The ATO has confirmed that, from 1 July 2021, the superannuation concessional and non-concessional contribution caps will be indexed.  The new caps for the 2021/22 year will be:

¨ Concessional Cap:  $27,500

¨ Non-Concessional cap:  $110,000 (or $330,000 over 3 years)

The total superannuation balance limit that determines if an individual has a non-concessional contributions cap of nil will also increase from $1.6 to $1.7 million, effective from 1 July 2021.

As we approach a new financial year it will be important, particularly given the increasing super guarantee rate, for clients to review their arrangements to ensure contribution caps are not exceeded.

Temporary Reduction in Pension Drawdown Rates Extended

The Government has announced an extension of the temporary reduction in superannuation minimum drawdown rates for a further year to 30 June 2022. As part of the response to the coronavirus pandemic, the Government reduced the superannuation minimum drawdown rates by 50% for the 2019/20 and 2020/21 income years.  This 50% reduction will now be extended to the 2021/22 income year.

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Year End ATO Reporting Reminders

Finalise STP Data for 2021

We remind employers reporting through Single Touch Payroll (‘STP’) – which should be all employers, unless an exemption of deferral applies – that they will need to finalise payroll information for the 2021 income year by making a declaration.  The finalisation declaration is completed once the STP information is confirmed as correct.  The due date for the finalisation declarations is 14 July 2021.

Employers that finalise through STP are not required to provide payment summaries to employees or lodge a payment summary annual report to the ATO.  Instead, employees will be able to access their payroll information (for the preparation of their 2021 tax return), through a registered tax agent or via myGov.

We will be in touch with our payroll clients in relation to completing finalisation declarations.   If you require further assistance please contact us.

Changes to STP Reporting Concessions from 1 July 2021

Small employers (19 or fewer employees) are currently exempt from reporting ‘closely held’ payees through Single Touch Payroll (STP).  A quarterly reporting option also applies to micro employers (4 or fewer employees).  We remind employers that both these concessions for small and micro employers will end on 30 June 2021.  Please contact us if you require any assistance following the change to the STP concessions.

ATO’S Taxable Payments Reporting System Update

The ATO has confirmed that more than 60,000 businesses have not yet complied with lodgment requirements under the taxable payments reporting system (‘TPRS’) for 2019/20.

The TPRS is a black economy measure designed to assist the ATO to identify contractors who don’t report or under-report their income.

The ATO estimates that around 280,000 businesses need to lodge a Taxable payments annual report (‘TPAR’) for the 2020 financial year.

Importantly, 2020 was the first year that businesses that pay contractors to provide road freight, information technology, security, investigation, or surveillance services may need to lodge a TPAR with the ATO (in addition to those businesses providing building and construction, cleaning, or courier services).

Businesses who have not yet lodged need to lodge as soon as possible to avoid penalties.

ATO Assistant Commissioner Peter Holt added that some businesses may not realise they need to lodge a TPAR, but may be required to, depending on the percentage of payments received for deliveries or courier services.

“Many restaurants, cafés, grocery stores, pharmacies and retailers have started paying contractors to deliver their goods to their customers.  These businesses may not have previously needed to lodge a TPAR.  However, if the total payments received for these deliveries or courier services are 10% or more of the total annual business income, you’ll need to lodge,” Mr Holt said.

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Casual Employment Changes in Australia

On 26 March 2021, the Fair Work Act 2009 was amended to change the workplace rights and obligations for casual employees in Australia.  It is important for all employers to be aware of the changes which include:

  • a definition of casual employment;
  • a pathway for casuals to move to permanent employment; and
  • the requirement to provide new and existing staff with a Casual Employment Information Statement.

Definition of Casual Employment

Under the new definition, a casual employee is defined as a person who is offered and accepts employment on the basis that the employer makes no firm advance commitment to continuing and indefinite work.

In assessing whether an offer is without ‘firm advance commitment’, only the following factors are considered:

  • whether an employer can choose to offer the employee work and whether the employee can elect to accept or decline the work;
  • whether the employee will work only as required according to the employer’s needs;
  • whether the employment is described as casual employment; and
  • whether the employee will receive a casual loading.

The new definition provides greater certainty for employers when considering whether the workforce consists of genuine casuals.  It is the offer and acceptance of employment that is the focus, rather than any subsequent conduct of the employee’s actual pattern of work.

Pathway for Casual Employees to Move to Permanent Employment

All casual employees now have the right to become permanent employees in some circumstances.  This is known as ‘casual conversion’.  Access to the conversion provisions are outlined below:

1.   Large Business Employers (15 or more employees)

Large employers are obligated to offer casual employees conversion to permanent employment (full-time or part-time), if the employee:

  • has been employed for at least 12 months; and
  • has worked a regular pattern of hours on an ongoing basis for at least the last 6 months of that period, which, without significant adjustment, the employee could continue to work as a permanent employee.

An offer for casual conversion must be made in writing by 27 September 2021 or within 21 days after 12 months of employment, whichever is the later.

Please be aware that employers are not required to make an offer of employment permanency where there are “reasonable business grounds” not to, including where:

  • the position will cease to exist within 12 months;
  • the hours of work the casual would perform will reduce significantly within the 12 months; or
  • the days and or times that the casual is required to work will change significantly.

 

2.   Small Business Employers (less than 15 employees)

Small business employers with less than fifteen employees are not obliged to offer casual conversion to it’s casual employees.  Whilst the obligation to offer casual conversion does not apply to small business employers, their casual employees are still entitled to request casual conversion.

 

3.   Casual Employee Right to Request Conversion

Eligible casual employees will be able to make a request to their employer for casual conversion after 12 months of employment.  A conversion request can be made by eligible employees to small and large business employers.  Employers will not be able to refuse a conversion request from eligible employees unless there are reasonable business grounds.

Casual Employment Information Statement

The Casual Employment Information Statement is to be provided to existing and new casual employees.  The statement is available from the Fair Work website: www.fairwork.gov.au

Action Required by Employers

All businesses employing casual workers will need to take some action as a result of the casual employment changes, including to:

  • Review their systems of engagement of casual employees, including template contracts, to ensure compliance with the new obligations.
  • Examine the basis of past offers of employment made to and accepted by casuals, to assess if past offers meet the new definition.
  • Provide all existing and new casual employees with a copy of the Casual Employment Information Statement.

In addition, large business employers with 15 or more employees will need to:

  • Identify long term eligible casuals and complete the process to offer casual conversion prior to 27 September 2021.
  • Establish new processes and maintain good employee records to ensure continued compliance with the casual conversion clauses.

If you require further assistance regarding the casual employment reforms, please contact our office or your employment specialist.

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Recovery Phase Support as JobKeeper Ends

As the JobKeeper program comes to close at the end of March, the Morrison Government has announced additional measures to support the economic recovery and provide continued assistance to businesses, workers and regions still experiencing difficulties.  Some of the more relevant measures for businesses will be examined in further detail, but clients are encouraged to contact our office should they have any questions.

SME Loan Guarantee Scheme

The Government has expanded and extended the SME Loan Guarantee Scheme to provide support of up to $40 billion in lending to small and medium enterprises.  An increase in the Government guarantee will see the current 50/50 split between Government and the banks increase to an 80/20 split.

The size of eligible loans will increase from $1 million to $5 million and businesses with a higher turnover will also become eligible with the maximum eligible turnover increasing from $50 million to $250 million.  Maximum loan terms under the expanded Scheme will also be increased from 5 to 10 years and will also allow lenders to offer borrowers a repayment holiday of up to 24 months.

The Scheme may be used by eligible businesses to refinance their existing loans. This will allow SMEs to access the more concessional interest rates available under the program and to better manage their cash-flows through an extended loan term and lower combined repayments.

The Scheme is open to recipients of the JobKeeper payment between 4 January 2021 and 28 March 2021.  Business that have accessed loans in Phases 1 and 2 can also apply for loans under the scheme.  Loans will be available from 1 April and must be approved prior to 31 December 2021.

Homebuilder Extension

The Government’s HomeBuilder program has been extended to 31 March 2021.  The scheme is expected to support the construction or major rebuild of an additional 15,000 homes.

There is also an extended deadline for all applications to be submitted, including those applying for the $25,000 grant and the new $15,000 grant.

Applications can now be submitted up until 14 April 2021 (inclusive). This will apply to all eligible contracts signed on or after 4 June 2020.  The property price cap for new building contracts has also been increased in Victoria to $850,000.  For further information please refer to our website.

Changes to Insolvency Framework

The Government has made changes to corporate insolvency laws which are intended to reduce costs, cut red tape and help more small businesses recover from the pandemic.  The reforms introduce a new, simplified debt restructuring process.

The changes reflect a ‘debtor in possession’ model and means that the director of a debtor company remains in place during the relevant moratorium period and does not have to hand over control of the business to an external insolvency accountant.

This new model provides for eligible businesses to work with specialist restructuring practitioners to restructure existing liabilities under a restructuring plan approved by creditors.

These measures apply to incorporated businesses with liabilities of less than $1 million – covering around 76% of businesses subject to insolvencies today, 98% of which have less than 20 employees.

JobMaker Hiring Credit scheme: Claims open from 1 February 2021

The JobMaker Hiring Credit is being administered by the ATO and provides a wage subsidy payment directly to employers as an incentive to employ additional job seekers aged 16 to 35 years.

Registrations for the JobMaker Hiring Credit scheme opened on 7 December 2020, and claims for the first JobMaker period can be made from 1 February 2021, provided employers are registered and meet all eligibility requirements.

Employer eligibility requirements include that applicants:

  • are up to date with their tax and GST lodgment obligations for the last 2 years;
  • have not claimed JobKeeper payments for a fortnight that started during the JobMaker period; and
  • are reporting through Single Touch Payroll.

The ATO will be writing to employers who have registered for the JobMaker Hiring Credit from 15 January 2021, encouraging them to check that they meet all JobMaker Hiring Credit eligibility criteria before they claim.

Should clients have any queries regarding the various measures outlined above please contact your accountant for further clarification and advice.

 

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Changes to STP Reporting Concessions from 1 July 2021

Small employers (19 or fewer employees) are  currently exempt from reporting ‘closely held’ payees through Single Touch Payroll (‘STP’).  A quarterly STP reporting option also applies to micro employers (four or fewer employees).  Both of these concessions for small and micro employers will end on 30 June 2021.

The STP reporting changes that apply for these employers from 1 July 2021 are outlined below.

Closely held payees (small employers)

From 1 July 2021, small employers must report payments made to closely held payees through STP using any of the options below.  Other employees must continue to be reported by each pay day.

A ‘closely held payee’ is an individual who is directly related to the entity from which they receive payments.  For example, this could include family members of a family business, directors or shareholders of a company and beneficiaries of a trust.

Payments to such payees can be reported via STP (from 1 July 2021) using any of the following options:

  1. Report actual payments on or before the date of payment.
  2. Report actual payments quarterly on or before the due date for the employer’s quarterly activity statements.
  3. Report a reasonable estimate quarterly on or before the due date for the employer’s quarterly activity statements. Penalties may apply for those that under-estimate amounts reported for closely held payees.

Small employers with only closely held payees have up until the due date of the payee’s tax return to make a finalisation declaration.  Employers will need to speak with these payees about when their individual income tax return is due.

Micro employers

From 1 July 2021, the quarterly reporting concession will only be considered for eligible micro employers experiencing ‘exceptional circumstances’.

Common examples of when the ATO would generally consider it to be fair and reasonable to grant a deferral due to exceptional or unforeseen circumstances include natural disasters, other disasters or events, serious illness or death.

Further, ‘exceptional circumstances’ for access to the STP quarterly reporting concession from 1 July 2021 may include where a micro employer has:

  • seasonal or intermittent workers; or
  • no or unreliable internet connection.

The ATO says it will consider any other unique circumstances on a case-by-case basis.

It should be noted that registered agents must apply for this concession and lodge STP reports, quarterly, on behalf of their eligible micro employer clients.

The STP reports are due the same day as the employer’s quarterly activity statements.  If an employer prefers to report monthly, the STP reports must be lodged on or before the 21st day of the following month and finalisation declarations will need to be submitted by 14 July each year.

 

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Avoiding Disqualification from SG Amnesty

The superannuation guarantee (‘SG’) amnesty ended on 7 September 2020.  Employers who disclosed unpaid SG amounts and qualified for the amnesty are reminded that they must either pay in full any outstanding amounts they owe, or set up a payment plan and meet each ongoing instalment amount so as to avoid being disqualified and losing the benefits of the amnesty.

The ATO will be sending employers reminders to pay disclosed amounts, if they have not previously engaged with the ATO.  Employers will have 21 days to avoid being disqualified from the amnesty.

Registered agents can assist their employer clients who qualified for the SG amnesty avoid disqualification.  In particular, if a client needs to set up a payment plan, agents can do this (online) on their behalf, if the employer:

  • has an existing debit amount under $100,000 (total balance or overdue amounts);
  • does not already have a payment plan for that debit amount; and
  • has not defaulted on a payment plan for the relevant account more than twice in the past two years.

The ATO has advised that employers who are disqualified from the amnesty will:

  • be notified in writing of the quarter they are disqualified for;
  • be charged an administration component of $20 per employee for each disqualified quarter;
  • have their circumstances considered when deciding a Part 7 penalty remission (this is an additional penalty of up to 200% of the unpaid SG amount that may be imposed under the SG laws); and
  • be issued with a notice of amended assessment.

Employers who continue to qualify for the SG amnesty are reminded that they can only claim a tax deduction for amounts paid on or before 7 September 2020 (i.e., the amnesty end date).

 

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