Experience membership benefits like nowhere else with ABN.
ABN has been providing bookkeepers with business resources and support since 2001
Explore all the products and services which makes up your ABN membership.
Meet the team at Australian Bookkeepers Network.
Explore ABN's Strategic Partners.
Member exclusive offers on quality products and premium suppliers.
Find out how a bookkeeper can help your business.
Protect your Bookkeeping Business with ABN's PI Partners.
See how we can help you or your clients get the best finance solution today.
How ABN gives back to the community
Who is ABN BAS and how can they assist BAS and non-BAS Agents
View the full list of services provided by ABN BAS
Do you want to become a BAS Agent but unsure of how to proceed.
Explore the requirements for gaining relevant experience
Frequently asked questions about ABN BAS
Browse the ABN Payroll section to learn how you can avail yourself of this bookkeeper support system and resource
Browse the ABN Payroll Benefits section to learn how you can take advantage of this great payroll resource
Government and legislation overview of payroll regulation
Find out about payroll courses, qualifications and publications in the ABN Payroll learning section
Find out about what to look for in payroll software
ABN has partnered with Australian Payroll Association to bring members great payroll resources and support.
HR Online is a full service, National consultancy that offers a wide range of human resource documents for small business for their staffing needs
ABN Payroll has packaged all the essential payroll elements and created a turnkey payroll business.
ABA is a recognised professional bookkeeping association for BAS agents by the Tax Practitioners Board.
Benefits of the ABA Membership
Join Australian Bookkeepers Association today
Australian Bookkeepers Association (ABA) is governed by a Board of Directors
View the ABA Constitution, By-Laws and other current documentation relevant to your membership.
A summary of the essential membership rules which have been extracted from ABAs By-Laws and Constitution.
Australian Bookkeepers Association is commited to providing members with the industries best and most relevant training and educational resources such as online courses, webinars and educational videos.
The latest news from Australian Bookkeepers Association
Form to allow your update your ABA Member details.
All the latest news and events from the Bookkeeping Industry
All your Industry events in one handy location.
Meet other bookkeepers, learn new skills, and earn CPE with ABN Coffee Clubs
Hear from prominent industry figures on current industry trends, technology and innovation
The ABN blog covers the latest happenings from the Bookkeeping Industry
Payroll is arguably one of the most heavily regulated parts of the Australian business landscape. There are so many stakeholders with an interest in payroll regulation, from federal and state governments to employers, industry bodies, unions and employees themselves. When you begin to look at all the legislation that applies to payroll and to someone administering payroll, the mind boggles. Look behind some of the elements of payroll, and you will uncover a complex web of legislation and government department involvement. Such elements include:
Some of the major government stakeholders that a payroll professional will frequently interact with include the Australian Taxation Office, the Tax Practitioners Board, the Fair Work Commission, and the relevant state revenue authority.
The Australian Taxation Office
The ATO is responsible for administering the pay as you go withholding system (PAYGW). It interacts with employers for the collection of PAYGW on behalf of employees. It also plays a strong role in the administration of superannuation reporting, the superannuation guarantee system (SG) and the superannuation guarantee charge (SGC). Website: www.ato.gov.au
The Tax Practitioners Board
The TPB is responsible for the administration of the Tax Agents Services Act 2009 (TASA). This body governs the activities of people who charge clients a fee for dealing with certain taxation obligations. It seeks to protect the consumer by ensuring that only suitably qualified and experienced practitioners acting responsibly can deal with another person’s tax obligations for a fee. PAYGW and superannuation are taxation services that are covered by the TASA, so payroll practitioners charging a fee for dealing with these obligations on behalf of clients must register with and be accountable to the TPB. Website: www.tpb.gov.au
Fair Work Commission
The Fair Work Commission is responsible for the administration of the Fair Work Act 2009, which is a national system and has far-reaching application affecting pay rates, hours of work, leave, discrimination, dismissal, minimum wage, conditions, payslips, reporting, and much more. Its system of new national modern awards has changed pay and conditions for many, and exists side-by-side (at least in a transitional sense) with the existing state awards. Website: www.fairwork.gov.au
Revenue Office or Office of State Revenue
State governments collect payroll tax based on wages paid in their respective states. Collected by the state or territories’ Revenue Office or Office of State Revenue, payroll tax is levied on employers with payrolls above a certain level. The states differ in their taxing rules, with respect to minimum thresholds, definitions of included wages, taxing rates, and more. Efforts by the states over recent years has seen them embark on a system of harmonisation to gain some uniform treatment across state lines to assist employers dealing with their payroll tax obligations. Website: Search 'Office of State Revenue' or 'Revenue Office' in your state or territory.