31. What action would you take if you found errors such as the ones in question 23 in an invoice you received? 

32. What security measures would you recommend to the company to protect the payroll information for record keeping purposes and for confidentiality for:

a) Paper based records

b) Computer records

33. Describe appropriate backup and recovery procedures to use in a small to medium payroll business.

34. Compare and contrast a computerised and manual accounting system, specifically with regard to BAS and Payroll preparation. (minimum 3 similarities or differences) 

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

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

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

38. a) How should an employee advise their employer that they have a HELP Debt and what obligations does the employer have when this information is received?

b) If Bob earns gross wages of $1000/week, what effect, if any, would having a HELP Debt have on his net pay, and why? 

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

40. 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. (see following page)