Taxation - Employer Obligations (Chinese) 雇主义务(中文)

2.00-4.00pm Jun 23, 2008 at MTAA Super House Theatrette - Ground Floor West, 55 Currie Street, Adelaide 5000..

The objective of this Tax Office presentation is to provide participants with an overview of employer obligations. Participants will be asked to consider the following questions:

该税务讲座的目的是为参加者提供有关雇主义务的概论。参与者要思考的问题有：

  •  Do you know the pay as you go (PAYG) withholding reporting obligations? 你知道所得税代扣代缴（PAYG）的义务吗？
  •  What is fringe benefits tax? 什么是"fringe benefits tax"？
  •  Are you aware of the superannuation guarantee obligations on an employer? 作为雇主你知道缴纳养老金的义务吗？

The presentation from the Tax Office will address these issues and provide the latest information, to help keep businesses up to date. 税务局的讲座将会涉及上述问题，并提供最新信息，从而使纳税者了解实事。

Content 内容:  1.    Pay As You Go (PAYG) Withholding所得税代扣代缴（PAYG）

      •  Employee or contractor 雇员和合同工
      •  Registering as an employer 注册雇主
      •  Withholding from payments 代扣工资
      •  Tax file number declarations 申报税号
      •  Withholding declarations 申报代扣
      •  Voluntary agreements 自愿协议
      •  Reporting and paying withheld amounts 申报并缴纳代扣税金
      •  Payment summaries 工资单
      •  Annual returns 年回报

                          2.     Superannuation Guarantee 养老金

      •  What is the superannuation guarantee 什么是养老金
      •  Who is covered 谁会得到养老金
      •  Exemptions 免除
      •  How much to pay 应付多少
      •  Where to pay contributions 付到哪里
      •  When to pay 何时付
      •  What happens if you don't pay 不付会怎样
      •  Offering choice of superannuation to employees 给雇员选择养老金的机会

                         3.     Fringe Benefits Tax (FBT)

      •  What is FBT什么是FBT
      •  What is a fringe benefit 什么是fringe benefit
      •  Who pays FBT 谁需要付FBT
      •  FBT records FBT纪录
      •  Registering for FBT 注册FBT
      •  Reporting and paying FBT to the Tax Office 申报并缴纳FBT

 

Session times 讲座时间:   Monday 23 June 2008, 14.00 pm - 16.00 pm

                                                 2008 年6 月23 日，周一，下午 14.00 -16.00

 

Session venue 讲座地点:  MTAA Super House Theatrette

                                                Ground Floor West, 55 Currie Street, Adelaide 5000

Limited places, registration required. 位置有限, 需登记。

Please register by clicking the blue 'Register Here' button below (you need to be logged on to the site to register). 请点击本页下方蓝色的'Register Here' 按钮进行注册。(需先登陆本网站会员区方可注册)

Or contact Laura Jia on 08-8300 0013. 或请致电8300 0013。

 

Registration starts at 13.00 pm, please bring your passport. 13.00 开始登记,请携带护照。