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. |
Australian Business Register 13 92 26 |
|
|
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. |
Australian Business Register 13 92 26 |
|
|
Register for Fringe benefits tax (FBT) |
A government organisation should register for FBT once it determines it is providing fringe benefits to employees, and there is a fringe benefit taxable amount. |
ATO Government enquiries 13 28 66 |
|
|
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). |
GST and Machinery of Government Changes GST and payments between government related entities – overview |
ATO Business enquiries 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). |
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. |
|
ATO Government enquiries 13 28 66 |
|
Business Activity Statements (BAS)
|
A government organisation registered for GST will need to lodge a BAS. |
ATO Government enquiries 13 28 66 |
|
|
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). |
Payments government entities need to report in their TPAR
|
ATO Government enquiries 13 28 66 |
|
Online credentials |
A government organisation will need secure online credentials to access online government services.
|
ATO Government enquiries 13 28 66 |
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. |
1300 338 240 |
|
|
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. |
CSC’s Employer Service Desk 1300 338 240
|
|
|
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. |
CSC’s Employer Service Desk 1300 338 240
|
|
|
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. |
CSC’s Employer Service Desk 1300 338 240
|
|
|
Administering superannuation for your employees |
Rates and calculators are available on the CSC website to help administer your employees’ superannuation. |
CSC’s Employer Service Desk 1300 338 240
|
|
|
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). |
ATO Government enquiries 13 28 66 |
