Useful ATO links

The following links may be useful in determining how to report payments to employees and contractors.

See what DOES NOT go into OTE.

https://www.ato.gov.au/Business/Super-for-employers/How-much-to-pay/checklist--salary-or-wages-and-ordinary-time-earnings/

See what Payments cannot be reported

https://www.ato.gov.au/Business/Single-Touch-Payroll/In-detail/Single-Touch-Payroll-employer-reporting-guidelines/?anchor=BK_1PayrolleventreportingthroughSingleTo#BK_1PayrolleventreportingthroughSingleTo