Inbound Assignees to Australia (Optional)


(from the ATO's Business Implementation Guide)



Inbound Assignees to Australia – New - some multinational payers exchange, or transfer, payees between affiliated entities in different tax jurisdictions. This is done for business and commercial purposes. This payer of this class of payee is eligible, but may not require, a concession for:

Where a Payer is utilising either of these concessions, the income must be reported under this income type. This income type only applies to SAW income. Where a Payer is utilising the deferred lodgment concession, they may report on or before the actual foreign payment date if they choose to do so. A Payer may report YTD amounts for any inbound assignee under this income type, even if they do not access the concession. This reporting concession does not relieve the Payer of their PAYGW payment obligations, including the due date of payment.



A Country code is required to be reported for this Income Type. Australia and its tax jurisdictions may not be reported: Australia (au), Norfolk Island (nf), Christmas Island (cx), Cocos Islands (cc) and Heard and McDonald Islands (hm).



Optional

This Income Type is optional. You do not have to identify an employee as an Inbound Assignee. It is only required where you want to claim concessional treatment as outlined above.



STP Creator - MYOB Users

In STP Creator, the above information is entered/selected on the Employment Details screen, accessible from the Payee Details screen. STP Creator will extract the details from the Employee's Card in MYOB and this can be used to pre-fill the selections. Also if changes are made to the Employee Card, you will be required to update the Employment Details screen to ensure it reflects the changes.



STP Creator - non MYOB Users

In STP Creator, the above information is entered/selected on the Employment Details screen, accessible from the Payee Details screen. .



Note: Only one Income Type can be set for each Payee ID. If an employee changes Income Types during a payroll year, create a new Payee ID for the new Income Type. For example if an employee started as a Working Holiday Maker and later became an Australian Resident, use one Payee ID for the Working Holiday Maker Income Type and a different Payee ID for the Salary and Wages Income Type.