Definition
A scheduled group is a group where the Designated Group Employer is responsible for declaring wages and payment of tax on behalf of all the members included on the schedule. A scheduled group may also include members on the schedule as well as members on individual returns. Monthly returns are not sent to the Ordinary Members included on the schedule.
Monthly scheduled return requirements
The Designated Group Employer completes a consolidated Monthly Scheduled Return and pays payroll tax for all members on the schedule online via the Lodge Monthly Return application. However, members in the group who are not on the schedule (non-scheduled members) lodge individual monthly returns and pay payroll tax based on these returns.
Annual Reconciliation requirements
The e-AR program lists scheduled and also non-scheduled customers. The 'non-scheduled' customers' wages already declared and SRO records of Tax paid are displayed in the e-AR pages to assist in correct declaration of 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 Members 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.