Tax & superannuation

You will need to understand your new organisation’s tax obligations including registering for an Australian Business Number, Fringe benefit tax, Goods and service tax and Pay as you go withholding.

All queries related to tax should be directed to the Australian Taxation Office.

As an employer, it’s crucial you understand and meet all of your superannuation responsibilities.

Topics covered in this section of the guide:

  • Australian business number (ABN)
  • Fringe benefit Tax (FBT)
  • Goods and service tax (GST)
  • Pay as you go (PAYG) withholding
  • Superannuation contributions
  • Single touch payroll (STP)
  • Business activity statements (BAS)
  • Taxable payment reporting system (TPRS)
  • Online credentials

Useful resources and contact information are available in the tables below.
 

Key Tasks

Task

Explanation

Resources

Contact

Register for an Australian Business Number (ABN) and Tax File Number (TFN)

 

Registration for an ABN and other tax obligations is not available online for government organisations.

A paper form, Application for ABN registration for government organisations (NAT 2946) will need to be completed.

Apply for a government ABN

For Government Agencies

Australian Business Register

13 92 26

abrenquiries@ato.gov.au

Update Australian Business Number details

If ABN details change, the government organisation will need to notify the Registrar within 28 days of becoming aware of that change.

Update government ABN details

Australian Business Register

13 92 26

abrenquiries@ato.gov.au

Register for Fringe benefits tax (FBT)

A government organisation should register for FBT once it determines it is provding fringe benefits to employees, and there is a fringe benefit taxable amount.

How to register for FBT

FBT for government

FBT rates and thresholds

ATO Government enquiries

13 28 69

Goods and services tax (GST)

 

A government organisation can register for GST at the same time as registering for an ABN or subsequently by completing a paper form Add a new business account (NAT 2954).

Apply for a government ABN

Register for GST

GST and Machinery of Government Changes

GST and payments between government related entities – overview

GST and Grants

GSTR 2006/9 Goods and services tax: supplies

GST legislative instrument

ATO Registering GST

13 28 66

Pay as you go (PAYG) withholding

 

A government organisation must register for PAYG withholding if it needs to withhold tax from payments.

A government organisation can register for PAYG withholding at the same time as registering for an ABN or subsequently by completing a paper form Add a new business account (NAT 2954).

Apply for a government ABN

Register for PAYG withholding

PAYG withholding

Tax and super when engaging an employee

ATO Business enquiries

13 28 66

Single Touch Payroll (STP)

A government organisation will be required to report its employee’s tax and super information to the ATO using STP.

Single Touch Payroll

 

 

 

ATO Government enquiries

13 28 69

Business Activity Statements (BAS)

 

A government organisation registered for GST will need to lodge a BAS.

Business activity statements (BAS)

ATO Government enquiries

13 28 69

Taxable payment reporting system (TPRS)

Government organisations (federal, state, territory and local government) need to report the total payments they make to an entity, wholly or partly, for providing services, and total grants paid to people or organisations that have an ABN (local government entities don't need to report grants).

Details of these payments and grants are reported on the Taxable payments annual report (TPAR).

Government entities – taxable payments

 

ATO Government enquiries

13 28 69

Online credentials

A government organisation will need secure online credentials to access online government services.

 

Access online government services using myGovID and RAM

ATO Government enquiries

13 28 69

 

Superannuation 

Commonwealth employees’ superannuation

The Commonwealth Superannuation Corporation (CSC) looks after super funds designed specifically for Australian Government and Defence Force employees.

Key Tasks

Task

Explanation

Resources

Contact

Setting up the default superannuation arrangements for your agency Agencies are required to establish a default superannuation fund for their workplace. CSC looks after super funds that have been specifically designed for the Australian Government and Defence Force employees. The CSC Employer Service team will provide you with all the support in establishing your workplace superannuation default fund. Commonwealth Superannuation Corporation  

Organising employee superannuation

Commonwealth employees are eligible to be members of one of the Commonwealth’s civilian superannuation schemes.

Corporate Commonwealth entities, Commonwealth companies and persons responsible for supporting statutory officeholders should contact Finance regarding membership eligibility for the Commonwealth’s civilian superannuation schemes.

Commonwealth Superannuation Corporation

Finance website

Governance of CSC

Superannuation costs for agencies


CSC’s Employer Service Desk

1300 338 240

employer.service@csc.gov.au

superbranch@finance.gov.au

Your Commonwealth Superannuation Corporation Employer Relationship Manager

 

Every Commonwealth employer has a dedicated employer relationship manager. Employer relationship managers provide the tools and knowledge to help you manage your superannuation obligations.

Employer relationship managers

CSC’s Employer Service Desk

1300 338 240

employer.relations@csc.gov.au

 

Understanding Commonwealth Superannuation Corporation superannuation schemes and setting up new members

 

CSC is responsible for managing a number of different Australian Public Service superannuation schemes.

If your new employee has never previously been a member of a CSC scheme, they can nominate a fund of choice. If they don’t nominate a fund by their first pay day, you should put them in your default super fund.

Starting a new member

CSC’s Employer Service Desk

1300 338 240

employer.service@csc.gov.au

 

Training sessions to help you understand your super obligations

CSC run regular employer training sessions across the country.

CSC offer general and specialised training to ensure you fulfil those obligations effectively and efficiently.

Training and education

CSC’s Employer Service Desk

1300 338 240

employertraining@csc.gov.au

 

Administering superannuation for your employees

Rates and calculators are available on the CSC website to help administer your employees’ superannuation.

Rates and calculators

CSC’s Employer Service Desk

1300 338 240

employer.service@csc.gov.au

 

Super contributions 

Setting up SuperStream to process superannuation data and payments electronically

If a government organisation is an employer it will need to pay super contributions and send employee super information electronically in a standard format.

SuperStream is the way the Australian Taxation Office requires employers pay employee superannuation guarantee contribution to super funds.

Further information should be sought from the Australian Taxation Office (ATO).

Paying super contributions

SuperStream step-by-step guide

SuperStream for Employers

ATO Government enquiries

13 28 69

 


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