Other Allowances

OD - Other Allowances

In STP Phase 1 - "Other" reportable allowances was simply a 'catch-all' bucket used to identify deductible expense payments and Job Keeper payments

In STP Phase 2 - Following a review of the types of allowances being reported as 'Other' the ATO have identified 5 common types. Therefore the "other" Allowances reported are now required to be further identified. Non-deductible expenses are now also included.

• Anything you report as an “Other” allowance needs to have a description for the category of expense. These categories will help the ATO with each of your employees to complete their individual income tax returns.
• Backpay of any "other" allowance alsso needs to be mapped to corresponding ATO Reporting Category/Subcategory from which the backpay was derived
• ATO link for STP - https://www.ato.gov.au/Business/Single-Touch-Payroll/In-detail/Single-Touch-Payroll-Phase-2-employer-reporting-guidelines/?page=1#Other_allowances__allowance_type_OD_

Topic: 44798