ATO Category

(Australia) The ATO Category drop-down on the PR Deductions/Liabilities form, Add'l Info tab.

Not used for STP Phase 2.

Select the Australian Taxation Office (ATO) category to associate with this deduction/liability code.

The selection in this field impacts other forms in the system:

  • The system automatically limits the deduction/liability codes you can enter in fields in PR FBT Summary Process. ATO categories here map to one or more specific codes you can enter into the FBT Type field in the FBT Info and Reportable Amounts tabs.

  • The system automatically limits the deduction/liability codes you can enter in fields in PR PAYG Summary Process. ATO categories here map to one or more specific codes you can enter into the ATO/Super Item field on the ATO / Super Items tab and Misc Item field on the Misc Items tab.

  • The system uses the deduction/liability codes that have ETP-related options set in this field to calculate the ETP summary amounts that are displayed on the PR ETP Employee Amounts form.

ATO Category

Select this option:

FBT1 - Reportable Fringe Benefits - Type 1

For a code that allows you to take GST credits for goods and services you acquired when providing fringe benefits.

FBT2 - Reportable Fringe Benefits Type 2

For a code that does not allow you to take GST credits.

F - Fees

For codes you use to pay union or professional association fees on behalf of an employee.

G - Giving

For codes you use to pay deductible gift recipients on behalf of an employee.

S -Superannuation

For setting up liability or deduction codes for standard superannuation. This category is used for required super contributions paid by the employer (liability), as well as pre-tax salary sacrifice (deductions) made by the employee. For more information, see Setting Up Liability Codes for Superannuation.

SE - Superannuation - Extra

For setting up liability or deduction code used for additional superannuation. This category is used for super contributions paid by the employer above the standard rate, as well as for any after-tax superannuation deductions made by the employee. For more information, see Setting Up Liability Codes for Superannuation.

T - Tax Withheld

When you are creating a PAYG deduction code. For more information, see Setting Up a PAYG Deduction Code.

TE - Tax Withheld, ETP

When you are creating a standard ETP deduction code. For more information, see Preparing PAYG Employment Termination Payment Summaries.

TED - Tax Withheld ETP Death

When you are creating an ETP deduction code for payments for an employee's death. For more information, see Preparing PAYG Employment Termination Payment Summaries.

TER - Tax Withheld ETP Redundancy

When you are creating an ETP deduction code for redundancy. For more information, see Preparing PAYG Employment Termination Payment Summaries.

TEU - Tax Withheld ETP Unfair Dismissal

When you are creating an ETP deduction code for unfair dismissal. For more information, see Preparing PAYG Employment Termination Payment Summaries.

TEV - Tax Withheld ETP Invalidity

When you are creating an ETP deduction code for invalidity. For more information, see Preparing PAYG Employment Termination Payment Summaries.

Note: If you select Superannuation or Superannution - Extra, the system enables the Fund field.