Summary
Only the Designated Group Employer can claim the deduction entitlement on behalf of the group and the Annual Reconciliation facilitates this process.
To claim the correct deduction the Designated Group Employer must provide, during the Annual Reconciliation, details of their group's total aggregated wages and tax paid (for all members of the group including interstate only members), including their own individual wages and tax payments. The e-AR application can provide the individual wages and tax paid records of other members of the group provided that those members have:
- already completed and lodged their own Annual Reconciliations using the e-AR, and
- authorised the transfer of data for display purposes to the Designated Group Employer.
Please ensure you check the Ordinary Members' disclosures and obtain details from any member(s) whose wages are not displayed. This will also be the case for those members of the group who are not required to complete an e-AR, which is usually the case with interstate-only employers.
Important issues
The Designated Group Employer should be aware that:
- The SRO determines group liability based on the addition of the Victorian wage declaration provided in each member's reconciliation rather than the Group Victorian wage amount supplied in the Designated Group Employer’s reconciliation.
- Wages for members who were only in the group for part of the year need to be included in the Group Victorian wage amount in the Designated Group Employer’s reconciliation.
Requirements
Within the e-AR, the Designated Group Employer should ensure that:
- Each member of the group is displayed.
- Each displayed member's period of group membership is correct.
- Any listed members who are not a part of the group for the 2022-23 financial year are removed from the group in the Please Advise field, including the date they left the group.
- Any unlisted members are added to the group in the Please Advise field, including their period of group membership.
- Amounts of tax paid, as shown on members' reconciliations, have actually been paid.
Designated group employer receives Annual Reconciliation group result
Any over payment (refund) or under payment (assessment) generated after the SRO calculation of the group reconciliation is issued to the Designated Group Employer.
Updates
If the SRO record of the Designated Group Employer is incorrect, enter the name of the correct Designated Group Employer in the Group Details page. Also enter explanatory comments in the Additional Information box at the bottom of the screen, including the group ID and group name.
Assistance
If you need more information, contact our payroll tax enquiry service on number 13 21 61.