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Overview
In STP Phase 1 - the only deductions reported were: Fees (Union and Other) and Workplace Giving
In STP Phase 2 - the list deductions was expanded to include: Child Support and Salary Sacrifice
Salary Sacrifice is reported as its own section. The rest are reported under the Deduction Items section.
Fees
You must report union fees, subscriptions to trade, business or professional associations, the payment of a bargaining agent’s fee to a union for negotiations in relation to a new enterprise agreement award with the existing payer.
Workplace Giving
You must report workplace giving program donations to charities or organisations that are entitled to receive tax deductible donations
These deductions must have the following settings:
Child Support
It is voluntarily to report Child Support Deductions and Garnishees through STP as per section 389-30 of Schedule 1 of the Taxation Administration Act 1953. Payers who do not report these amounts under STP are still required to report these amounts to the Child Support Registrar. Using STP reduces your reporting burdens
Applies to deductions made under a notice as per section 45 of the Child Support (Registration and Collection) Act 1988
Set the Deduction Class field to'L. Child support standard'
Applies to deductions made under a garnishee notice as per section 72A of the Child Support (Registration and Collection) Act 1988
Set Deduction Class field to 'R. Child support garnishee'
Note: Amounts reported for Child Support Garnishee and Child Support Deductions will not be displayed on the ATO Income Statement.
IMPORTANT: Child support payments the employee voluntarily wants to make in addition to standard/garnishee deductions are not be reported. Please ensure the Deduction Class field set <blank>
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Topic: 44767
