TASK 1 - Theory

1. In Queensland who is covered by the Fair Work system?

2. What are the National Employment Standards (NES)?

3. a) Under the NES who is entitled to request flexible working conditions?

b) Give two examples of flexible working conditions.

4. Under the NES what period of notice does an employer need to give an employee?

5. Print a copy of the Fair Work Statement to be submitted with your assessment. 

6. a) What is the current National Minimum Wage for adults?

b) When is this reviewed?

7. What are the Modern Awards and who do they apply to?

8. a) What award would apply to a waiter in a restaurant who had several years’ experience and was involved in taking reservations, serving food and alcohol, placing orders, accepting deliveries, collecting payment from customers and training junior staff.

b) What would be their full time pay rate?

c) What would be the pay rate for a similar employee working on a casual basis?

9. Modern awards do not apply to employees who earn more than the high income threshold. What is the current threshold amount?

10. Under what circumstance can an enterprise agreement be entered into?

11. What is an unfair dismissal?

12. If an employee feels they have been unfairly dismissed what should they do?

13. What are three examples of actions that could be considered discrimination in a workplace?

14. List five personal characteristics on the basis of which the law protects employees from discrimination.

15. Which of the following employees would be entitled to long service leave if employed in a business in Queensland:

Yes No

A full time employee worked for 12 years

A part time employee worked for 6 years, left for 2 months then came back and worked for 5 years

A casual employee worked 14 years between 20 hours per week and 36 hours per week with no breaks over 1 month.

A full time employee worked for 9 years

An employee who started as a casual 12 years ago and became full time 5 years ago

16. What is the main purpose of the Superannuation Guarantee (Administration) Act 1992?

17. What are the three components of the Superannuation Guarantee Charge?

18. a) What are compulsory HELP Repayments?

b) When is an employee required to make compulsory HELP repayments?

19. a) What are the requirements for registration as a BAS Agent?

b) Under what legislation are these requirements set?

20. What payroll services are included in the definition of a BAS service?

21. Briefly explain two aspects of the Code of Professional Conduct which a BAS Agent must comply with.

22. a) What legislation operates to ensure the safety of employees, employers and the public in the workplace? (Hint: it is not Tax Agent Service Act or Fair Work Act)

b) Briefly explain what the purpose of this legislation is.

23. What insurance covers employees at work and on their way to and from work?

24. The Australian Bureau of Statistics Act 1975 empowers the Australian Bureau of Statistics (ABS) to collect information. Which of the following information is available to the public through the ABS? 

¨ An individual’s taxable income for the current tax year 

¨ The Prime Ministers current salary

¨ The Australian average weekly earnings

¨ Worldwide average weekly earnings

25. Which of the following payments are Employment Termination Payments?

Yes No

Unused annual leave

Payment in lieu of notice

Unused rostered days off

Unused long service leave

Golden handshake

Genuine redundancy payment

26. Select the amounts which are included in wages for calculating WorkCover:

Yes No

Directors’ wages

Mileage allowances

Site allowances

Casual wages

Superannuation Guarantee handshake

Annual leave

27. Provide a brief explanation of the follow terms:

a) Australian Business Number (ABN)

b) Employment Declaration Form

c) PAYG Withholding (PAYG W/H)

d) PAYG Instalment (PAYG I)

e) Fringe Benefits Tax (FBT)

f) A company

g) Australian Company Number (ACN)

28. a) What records are required to be kept in relation to payroll?

b) How long are payroll required to be kept?

29. You are required to manually calculate the wages for Aaron for the week ending 23 November 2018 based on the information provided below. A template is provided for recording the calculations.

• Aaron’s hourly rate is $45 per hour and he is paid overtime at time and a half for hours in excess of 38 hours each week

• He claims the tax free threshold for this job and PAYG is to be deducted in accordance with ATO requirements

• Aaron has a salary sacrifice agreement with his employer and sacrifices $80 per week to superannuation. As part of this agreement Superannuation Guarantee payments are paid on ordinary time earnings prior to salary sacrifice.

• Aaron is paid a car allowance at the standard ATO rate of 66 cents per kilometre

For the week ended 23rd November 2018 Aaron worked a total of 42 hours and travelled 35 kilometres for work in his car. Complete the pay calculations for the week in the table below. Ensure that your calculations for PAYG withholding and superannuation guarantee comply with applicable rates and legislative requirements.