ESS Employee share scheme FBT Fringe benefits tax FBTAA Fringe Benefits Tax Assessment Act 1986 (Commonwealth) FIFO Fly-in, fly-out GST Goods and services tax ITAA Income Tax Assessment Act 1997 (Commonwealth) LAFTA Living away from home allowance MDA Monthly deductible amount (taxpayer’s monthly tax-free entitlement) NT Northern Territory PRTA Payroll Tax Act (NT) SA South Australia States Includes the Australian Capital Territory and the Northern Territory TA Travel allowance TAA Taxation Administration Act (NT) TPAR Taxable Payments Annual Report INTRA TRO’s on-line integrated revenue application TRO Territory Revenue Office Making it Easier for Businesses and Taxpayers The Territory Revenue Office (TRO) is committed to making it easier for businesses and taxpayers to understand and accurately calculate and pay their payroll tax obligations, regardless of whether they have a Territory-only or multi-state operation. To achieve this, TRO has: provided this plain English language guide designed for an audience of people associated with accounting, payroll and taxation functions in businesses; along with other states, participated in the payroll tax harmonisation program, to ensure taxable wages are treated consistently in each state; developed a single on-line contact point for all payroll tax-related information, guidelines, forms, guides and legislation; and provided access to the Integrated Revenue Application (INTRA) on-line returns facility, which automatically calculates a taxpayer’s tax-free entitlement, net taxable wages, and payroll tax liability from wages information loaded by the taxpayer from its accounting and tax records.
ESS Employee share scheme FBT Fringe benefits tax FBTAA Fringe Benefits Tax Assessment Act 1986 (Commonwealth) FIFO Fly-in, fly-out GST Goods and services tax ITAA Income Tax Assessment Act 1997 (Commonwealth) LAFTA Living away from home allowance MDA Monthly deductible amount (taxpayer’s monthly tax-free entitlement) NT Northern Territory PRTA Payroll Tax Act (NT) SA South Australia States Includes the Australian Capital Territory and the Northern Territory TA Travel allowance TAA Taxation Administration Act (NT) TPAR Taxable Payments Annual Report INTRA TRO’s on-line integrated revenue application TRO Territory Revenue Office Making it Easier for Businesses and Taxpayers The Territory Revenue Office (TRO) is committed to making it easier for businesses and taxpayers to understand and accurately calculate and pay their payroll tax obligations, regardless of whether they have a Territory-only or multi-state operation. To achieve this, TRO has: provided this plain English language guide designed for an audience of people associated with accounting, payroll and taxation functions in businesses; along with other states, participated in the payroll tax harmonisation program, to ensure taxable wages are treated consistently in each state; developed a single on-line contact point for all payroll tax-related information, guidelines, forms, guides and legislation; and provided access to the Integrated Revenue Application (INTRA) on-line returns facility, which automatically calculates a taxpayer’s tax-free entitlement, net taxable wages, and payroll tax liability from wages information loaded by the taxpayer from its accounting and tax records.
I-PRT-001.docx