Employment Conditions

(from the ATO's Business Implementation Guide)

New fields that define the employment or engagement relationship between the Payer and Payee are now required for each Payee. These fields inform the government users of the data about the relationship and define the withholding rates applied to the Payee. The new fields are:

By providing these new expanded fields, the Payer will have met their obligation to send the tax file number declaration (TFND) details to the ATO. The TFND is still to be provided to the Payer, but the Payer may include these fields in the STP Report instead of sending those details via another service or channel. For those Payees not reported via STP, those stand-alone services or channels must still be used to provide the TFND to the ATO.