Definition
A schedule group is a group where the Designated Group Employer is responsible for declaring wages and paying tax on behalf of all the members included on the schedule. A schedule group may also include members on the schedule as well as non-scheduled members on individual returns.
Non-scheduled members in the group lodge individual monthly returns and Annual Reconciliations, and pay payroll tax based on these returns.
Annual reconciliation requirements
The e-AR program lists the scheduled and non-scheduled customers. The non-scheduled customer wages already declared and our records of tax paid are displayed in the e-AR pages to assist in correctly declaring the group wages and tax paid for the group.
Note: Wages and tax paid details of the non-scheduled Ordinary Member are displayed for the Designated Group Employer if the Annual Reconciliation has been lodged via the e-AR by the Ordinary Member and if the Ordinary Member has authorised the transfer of data for display purposes to you. Please ensure you check the Ordinary Member disclosures and obtain details from any members whose wages are not displayed.
Assistance
If you need further information on this topic, please contact our payroll tax enquiry service on 13 21 61.