Salary Receptionist Australia | Australian Receptionist Salaries. Average Receptionist Salary / Wages. Salary and pay information for receptionists is compiled regularly by analysis of Australian jobs advertised in major publications. Salaries are annual unless otherwise stated. The Australian and New Zealand Standard Classification of Occupations Codes (ANZSCO) are 542111 for receptionists (general), 542112 for admissions clerks and 542113 for hotel or motel receptionists.
A valuation allowance is a balance sheet line item that offsets all or a portion of the value of a company's deferred tax assets because the company doesn't expect it will be able to realize this value. Sometimes, a company expects it will not be able to realize the benefits of its deferred tax assets. For example, If a company loses $10 million, it would record a deferred tax asset representing the decrease in taxes on its next $10 million in earnings.
Reporting the Deferred Tax Asset and Valuation Allowance. The classification of the valuation allowance follows the classification of the related deferred tax asset. For example, if 70% of the relevant deferred tax asset is noncurrent, then 70% of the valuation allowance is so classified.