Parish Taxes check list - 22 December 2003
It is recommended that from time to time Churchwardens and/or Parish Councils ask their treasurer to complete the following check lists to assist them in 'self assessing' their parish's compliance with the Tax System legislation. The Diocese is not seeking a copy of or reply to any of this information, unless the churchwardens or treasurer specifically request advice in relation to a particular matter.
GST YES NO
1. Has the parish been
(a) allocated an ABN?
(b) registered for GST?
(c) registered as an ITEC?
(d) included in the Anglican GST Religious Group?
2. Was the BAS for the most recent quarter lodged on time?
3. Have you undertaken a review of GST compliance in relation to -
(a) nature of payments for which ITCs can be claimed?
(b) retention of tax invoices for all ITC claims?
(c) nature of receipts on which GST is payable?
(d) recording of GST in relation to all receipts and payments?
(e) completion of the quarterly BAS?
4. Are there any transactions on which the parish -
(a) has not accounted for GST?
(b) is unsure how to account for any GST?
ABN Australian Business Number ITC Input Tax Credit
BAS Business Activity Statement ITEC income Tax Exempt Charity
GST Goods and Services Tax PAYG Pay As You Go
* Employers who make a withholding payment are required to withhold and pay an amount to the Commissioner of Taxation.
* Withholding payments include the payment of salary/stipend and wages to an employee (or a minister or assistant minister).
* The definition of employee (as distinct from independent contractor) is based on the common law test for the existence of a "master/servant" relationship (ie whether the person performing the work is substantially subject to the control and direction of the payer in the manner in which the work is done). Under this definition cleaners, vergers, organists, office and admin assistants, etc could all be classified as employees.
1. Does the parish make payments to any of the following -
(a) office and admin assistants?
(f) Visiting ministers or "locum tenens"?
2. Are each of these payments subject to PAYG withholding?
3. Are all the amounts withheld included in the quarterly BAS?
4. Are there any payments made to individuals for which the parish -
(a) has not withheld PAYG?
(b) is unsure how to calculate the amount to be withheld?
(c) is unsure how to account for any amount withheld?
5. Does the parish maintain the following records for all employees -
(a) Tax File Number?
(b) Employment declaration?
(c) Superannuation contributions (to be reported quarterly to the employee)?
If you would like advice from the Sydney Diocesan Secretariat on any issue concerning the application of the tax legislation (GST or PAYG) to parishes, please contact -
MARTIN THEARLE - phone 9265 1682 or e-mail firstname.lastname@example.org