Pay Rates
(Termination - System Defaults)

Death Benefit (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment per Table A: Withholding rates for ETPs, regardless of the ETP Cap Amount.

The reporting requirements for Death Benefit (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit (Tax Free) continues to be reported under ETP Type D ot T (PAYEVNTEMP223).

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Death Benefit (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.

The reporting requirements for Death Benefit (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit (Equal to or less than the Cap) continues to be reported under ETP Type N or B (PAYEVNTEMP223).

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Death Benefit (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Non-Dependant) receives payment per Table A: Withholding rates for ETPs, which is greater than the ETP Cap Amount.

The reporting requirements for Death Benefit (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit (More than the Cap) continues to be reported under ETP Type D, N or B (PAYEVNTEMP223).

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Death Benefit Rostered Days Off (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment for unused Rostered Days Off per Table A: Withholding rates for ETPs, regardless of the ETP Cap Amount.

The reporting requirements for Death Benefit (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit (Tax Free) continues to be reported under ETP Type D ot T (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Death Benefit Rostered Days Off (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Rostered Days Off per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.

The reporting requirements for Death Benefit Rostered Days Off (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Rostered Days Off (Equal to or less than the Cap) continues to be reported under ETP Type N or B (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Death Benefit Rostered Days Off (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Rostered Days Off per Table A: Withholding rates for ETPs, which is greater than the ETP Cap Amount.

The reporting requirements for Death Benefit (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit (More than the Cap) continues to be reported under ETP Type D, N or B (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Death Benefit Sick & Carer's Leave (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs, regardless of the ETP Cap Amount.

The reporting requirements for Death Benefit Sick & Carer's Leave (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Sick & Carer's Leave (Tax Free) continues to be reported under ETP Type D ot T (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Death Benefit Sick & Carer's Leave (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.

The reporting requirements for Death Benefit Sick & Carer's Leave (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Sick & Carer's Leave (Equal to or less than the Cap) continues to be reported under ETP Type N or B (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Death Benefit Sick & Carer's Leave (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs, which is greater than the ETP Cap Amount.

The reporting requirements for Death Benefit Sick & Carer's Leave (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Sick & Carer's Leave (More than the Cap) continues to be reported under ETP Type D, N or B (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Death Benefit Time Off In Lieu (Tax Free) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Dependant or Trustee) receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs, regardless of the ETP Cap Amount.

The reporting requirements for Death Benefit Time Off In Lieu (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Time Off In Lieu (Tax Free) continues to be reported under ETP Type D ot T (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Death Benefit Time Off In Lieu (Equal to or less than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.

The reporting requirements for Death Benefit Time Off In Lieu (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Time Off In Lieu (Equal to or less than the Cap) continues to be reported under ETP Type N or B (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Death Benefit Time Off In Lieu (More than the Cap) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary (Non-Dependant) receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs, which is greater than the ETP Cap Amount.

The reporting requirements for Death Benefit Time Off In Lieu (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Death Benefit Time Off In Lieu (More than the Cap) continues to be reported under ETP Type D, N or B (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however, they are not OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Employment before 1 July 1983 (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment per Table A: Withholding rates for ETPs which relates to employment before 1 July 1983.

The reporting requirements for Employment before 1 July 1983 (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Employment before 1 July 1983 (Death Benefit) continues to be reported under ETP Type D, B, N ot T (PAYEVNTEMP223).

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Employment before 1 July 1983 (Tax Free Component) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment per Table A: Withholding rates for ETPs which relates to employment before 1 July 1983.

The reporting requirements for Employment before 1 July 1983 (Tax Free Component) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Employment before 1 July 1983 (Tax Free Component) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Life Benefit (Tax Free) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment per Table A: Withholding rates for ETPs, which is considered 'tax-free'.

The reporting requirements for Life Benefit (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Life Benefit (Tax Free) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Life Benefit (Equal to or less than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.

The reporting requirements for Life Benefit (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Life Benefit (Equal to or less than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however they are not OTE (SGAA). When the Payee is: 

• Younger than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (32.00%).

• Equal to or older than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (17.00%).

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Life Benefit (More than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment per Table A: Withholding rates for ETPs, which is more than the ETP Cap Amount.

The reporting requirements for Life Benefit (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Life Benefit (More than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Payment in Lieu of Notice (Tax Free) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment in lieu of notice per Table A: Withholding rates for ETPs, which is considered 'tax-free'.

The reporting requirements for Payment in Lieu of Notice (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Payment in Lieu of Notice (Tax Free) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments); however they are OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Payment in Lieu of Notice (Equal to or less than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment in lieu of notice per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.

The reporting requirements for Payment in Lieu of Notice (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Payment in Lieu of Notice (Equal to or less than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments) and OTE (SGAA). When the Payee is: 

• Younger than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (32.00%).

• Equal to or older than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (17.00%).

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Payment in Lieu of Notice (More than the Cap) is applicable when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment in lieu of notice per Table A: Withholding rates for ETPs, which is more than the ETP Cap Amount.

The reporting requirements for Payment in Lieu of Notice (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Payment in Lieu of Notice (More than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Unused Rostered Days Off (Tax Free) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Rostered Dayd Off per Table A: Withholding rates for ETPs, which is considered 'tax-free'.

The reporting requirements for Unused Rostered Days Off (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Rostered Days Off (Tax Free) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Unused Rostered Days Off (Equal to or less than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Rostered Dayd Off per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.

The reporting requirements for Unused Rostered Days Off (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Rostered Days Off (Equal to or less than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however they are not OTE (SGAA). When the Payee is: 

• Younger than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (32.00%).

• Equal to or older than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (17.00%).

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Rostered Days Off (More than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for Rostered Days Off per Table A: Withholding rates for ETPs, which is more than the ETP Cap Amount.

The reporting requirements for Unused Rostered Days Off (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Rostered Days Off (More than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Unused Sick and Carer's Leave (Tax Free) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs, which is considered 'tax-free'.

The reporting requirements for Unused Sick and Carer's Leave (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Sick and Carer's Leave (Tax Free) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Unused Sick & Carer's Leave (Equal to or less than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Sick & Carer's Leave per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.

The reporting requirements for Unused Sick & Carer's Leave (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Sick & Carer's Leave (Equal to or less than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however they are not OTE (SGAA). When the Payee is: 

• Younger than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (32.00%).

• Equal to or older than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (17.00%).

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Sick & Carer's Leave (More than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for Sick & Carer's Leave per Table A: Withholding rates for ETPs, which is more than the ETP Cap Amount.

The reporting requirements for Unused Rostered Days Off (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Rostered Days Off (More than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Unused Time Off In Lieu (Tax Free) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs, which is considered 'tax-free'.

The reporting requirements for Unused Time Off In Lieu (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Time Off In Lieu (Tax Free) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Unused Time Off In Lieu (Equal to or less than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for unused Time Off In Lieu per Table A: Withholding rates for ETPs, which is equal to or less than the ETP Cap Amount.

The reporting requirements for Unused Time Off In Lieu (Equal to or less than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Time Off In Lieu (Equal to or less than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments); however they are not OTE (SGAA). When the Payee is: 

• Younger than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (32.00%).

• Equal to or older than the Preservation age, PAYGW is calculated per Schedule 11 – Tax table for employment termination payments (17.00%).

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Unused Time Off In Lieu (More than the Cap) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, Transfer, Ill Health or Redundancy and receives payment for Time Off In Lieu per Table A: Withholding rates for ETPs, which is more than the ETP Cap Amount.

The reporting requirements for Unused Time Off In Lieu (More than the Cap) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Time Off In Lieu (More than the Cap) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Lump Sum Payment (Genuine Redundancy or Early Retirement) is applicable when the Payee has ceased employment due to Ill Health or Redundancy and requires payment based on their complete years of service up to the age-pension age.

The reporting requirements for Lump Sum Payment (Genuine Redundancy or Early Retirement) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Lump Sum Payment (Genuine Redundancy or Early Retirement) continues to be reported under Lump Sum D (PAYEVNTEMP224).

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set in the Pay Rate File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Lump Sum (Type D) in Taxation Balances (Year to Date).

Lump Sum Payment (Invalidity, Tax Free Component) applies when the Payee ceases employment due to Ill Health or Redundancy and receives payment for Invalidity per Table A: Withholding rates for ETPs, which is considered 'tax-free'.

The reporting requirements for Unused Time Off In Lieu (Tax Free) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Time Off In Lieu (Tax Free) continues to be reported under ETP Type R, O, S or P (PAYEVNTEMP223).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments) or OTE (SGAA). PAYGW is calculated per Schedule 11 – Tax table for employment termination payments.

The value of these transactions is stored in the Payee Master File, within Employment Termination Payments in Taxation Balances (Year to Date).

Unused Annual Leave (after 17 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation or Transfer and receives a payment relating to unused Annual Leave accrued after 17 August 1993.

The reporting of payments for Unused Annual Leave (after 17 August 1993) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Unused Annual Leave (after 17 August 1993) is now reported separately under Paid Leave Type U (PAYEVNTEMP268).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), however they are not OTE (SGAA). When the payment is: 

• < $300.00 Gross, PAYGW is calculated per Schedule 7, Marginal Tax.

• ≥ $300.00 Gross, PAYGW is calculated per Schedule 7, Lump Sum A (32.00%).

The value of these transactions is stored in the Payee Master File, within Paid Leave (Type U) in Taxation Balances (Year to Date).

Unused Leave Loading (after 17 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation or Transfer and receives a payment relating to unused Leave Loading accrued after 17 August 1993.

The reporting of payments for Unused Leave Loading (after 17 August 1993) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Unused Leave Loading (after 17 August 1993) is now reported separately under Paid Leave Type U (PAYEVNTEMP268).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), however they are not OTE (SGAA). When the payment is: 

• < $300.00 Gross, PAYGW is calculated per Schedule 7, Marginal Tax.

• ≥ $300.00 Gross, PAYGW is calculated per Schedule 7, Lump Sum A (32.00%).

The value of these transactions is stored in the Payee Master File, within Paid Leave (Type U) in Taxation Balances (Year to Date).

Unused Long Service Leave (after 17 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation or Transfer and receives a payment relating to unused Long Service Leave accrued after 17 August 1993.

The reporting of payments for Unused Long Service Leave (after 17 August 1993) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Unused Long Service Leave (after 17 August 1993) is now reported separately under Paid Leave Type U (PAYEVNTEMP268).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), however they are not OTE (SGAA). When the payment is: 

• < $300.00 Gross, PAYGW is calculated per Schedule 7, Marginal Tax.

• ≥ $300.00 Gross, PAYGW is calculated per Schedule 7, Lump Sum A (32.00%).

The value of these transactions is stored in the Payee Master File, within Paid Leave (Type U) in Taxation Balances (Year to Date).

Unused Long Service Leave (includes Casual Loading, after 17 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation or Transfer and receives a payment relating to unused Long Service Leave accrued after 17 August 1993.

The reporting of payments for Unused Long Service Leave (includes Casual Loading, after 17 August 1993) is now disaggregated per the Australian Taxation Office Single Touch Payroll Phase 2 guidance. Rather than being reported under Gross (PAYEVNTEMP258), Unused Long Service Leave (includes Casual Loading, after 17 August 1993) is now reported separately under Paid Leave Type U (PAYEVNTEMP268).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), however they are not OTE (SGAA). When the payment is: 

• < $300.00 Gross, PAYGW is calculated per Schedule 7, Marginal Tax.

• ≥ $300.00 Gross, PAYGW is calculated per Schedule 7, Lump Sum A (32.00%).

The value of these transactions is stored in the Payee Master File, within Paid Leave (Type U) in Taxation Balances (Year to Date).

Unused Annual Leave (before 16 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation or Transfer and receives a payment related to unused Annual Leave that accrued before 17 August 1993.

The reporting requirements for Unused Annual Leave (before 16 August 1993) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Annual Leave (before 16 August 1993) continues to be reported under Lump Sum Type A (Type T) (PAYEVNTEMP224).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), however they are not OTE (SGAA). When the Payee is: PAYGW is calculated per Schedule 7, Lump Sum A (32.00%).

The value of these transactions is stored in the Payee Master File, within Lump Sum in Taxation Balances (Year to Date).

Unused Leave Loading (before 16 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation, or Transfer and receives a payment that relates to unused Leave Loading, which applied to Annual Leave accrued before 17 August 1993.

The reporting requirements for Unused Leave Loading (before 16 August 1993) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Leave Loading (before 16 August 1993) continues to be reported under Lump Sum Type A (Type T) (PAYEVNTEMP224).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), however they are not OTE (SGAA). When the Payee is: PAYGW is calculated per Schedule 7, Lump Sum A (32.00%).

The value of these transactions is stored in the Payee Master File, within Lump Sum in Taxation Balances (Year to Date).

Unused Long Service Leave (16 August 1978 to 17 August 1993) applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation, or Transfer and receives a payment related to unused Long Service Leave accrued between 16 August 1978 and 17 August 1993.

The reporting requirements for Unused Long Service Leave (16 August 1978 to 17 August 1993) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Long Service Leave (16 August 1978 to 17 August 1993) continues to be reported under Lump Sum Type A (Type T) (PAYEVNTEMP224).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), however they are not OTE (SGAA). When the Payee is: PAYGW is calculated per Schedule 7, Lump Sum A (32.00%).

The value of these transactions is stored in the Payee Master File, within Lump Sum in Taxation Balances (Year to Date).

Unused Long Service Leave (includes Casual Loading, 16 August 1978 to 17 August 1993)  applies when the Payee has ceased employment due to Voluntary Cessation, Dismissal, Contract Cessation, or Transfer and receives a payment related to unused Long Service Leave accrued between 16 August 1978 and 17 August 1993.

The reporting requirements for Unused Long Service Leave (includes Casual Loading, 16 August 1978 to 17 August 1993) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Long Service Leave (includes Casual Loading, 16 August 1978 to 17 August 1993) continues to be reported under Lump Sum Type A (Type T) (PAYEVNTEMP224).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), however they are not OTE (SGAA). When the Payee is: PAYGW is calculated per Schedule 7, Lump Sum A (32.00%).

The value of these transactions is stored in the Payee Master File, within Lump Sum in Taxation Balances (Year to Date).

Unused Long Service Leave (before 16 August 1978) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, or Transfer and receives a payment related to unused Long Service Leave accrued before 16 August 1993.

The reporting requirements for Unused Long Service Leave (before 16 August 1978) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Long Service Leave (before 16 August 1978) continues to be reported under Lump Sum Type B (PAYEVNTEMP224).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), however they are not OTE (SGAA). When the Payee is: PAYGW is calculated per Schedule 7, Lump Sum B (5% of total at marginal rates).

The value of these transactions is stored in the Payee Master File, within Lump Sum in Taxation Balances (Year to Date).

Unused Long Service Leave (includes Casual Loading, before 16 August 1978) applies when the Payee ceases employment due to Voluntary Cessation, Dismissal, Contract Cessation, or Transfer and receives a payment related to unused Long Service Leave accrued before 16 August 1993.

The reporting requirements for Unused Long Service Leave (includes Casual Loading, before 16 August 1978) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Long Service Leave (includes Casual Loading, before 16 August 1978) continues to be reported under Lump Sum Type B (PAYEVNTEMP224).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), however they are not OTE (SGAA). When the Payee is: PAYGW is calculated per Schedule 7, Lump Sum B (5% of total at marginal rates).

The value of these transactions is stored in the Payee Master File, within Lump Sum in Taxation Balances (Year to Date).

Unused Annual Leave (Genuine Redundancy, Invalidity, or Early Retirement) applies when the Payee has ceased employment due to Illness or Redundancy and receives a payment related to unused Annual Leave.

The reporting requirements for Unused Annual Leave (Genuine Redundancy, Invalidity, or Early Retirement) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Annual Leave (Genuine Redundancy, Invalidity, or Early Retirement) continues to be reported under Lump Sum Type A (Type R) (PAYEVNTEMP224).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), however they are not OTE (SGAA). When the Payee is: PAYGW is calculated per Schedule 7, Lump Sum A (32.00%).

The value of these transactions is stored in the Payee Master File, within Lump Sum in Taxation Balances (Year to Date).

Unused Leave Loading (Genuine Redundancy, Invalidity or Early Retirement) applies when the Payee ceased employment due to Ill Health or Redundancy and receives a payment related to unused Leave Loading, which applies to Unused Annual Leave (Genuine Redundancy, Invalidity or Early Retirement).

The reporting requirements for Unused Leave Loading (Genuine Redundancy, Invalidity, or Early Retirement) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Leave Loading (Genuine Redundancy, Invalidity, or Early Retirement) continues to be reported under Lump Sum Type A (Type R) (PAYEVNTEMP224).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), however they are not OTE (SGAA). When the Payee is: PAYGW is calculated per Schedule 7, Lump Sum A (32.00%).

The value of these transactions is stored in the Payee Master File, within Lump Sum in Taxation Balances (Year to Date).

Unused Long Service Leave (Genuine Redundancy, Invalidity, or Early Retirement) applies when the Payee has ceased employment due to Illness or Redundancy and receives a payment related to unused Long Service Leave.

The reporting requirements for Unused Long Service Leave (Genuine Redundancy, Invalidity, or Early Retirement) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Long Service Leave (Genuine Redundancy, Invalidity, or Early Retirement) continues to be reported under Lump Sum Type A (Type R) (PAYEVNTEMP224).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), however they are not OTE (SGAA). When the Payee is: PAYGW is calculated per Schedule 7, Lump Sum A (32.00%).

The value of these transactions is stored in the Payee Master File, within Lump Sum in Taxation Balances (Year to Date).

Unused Long Service Leave (includes Casual Loading, Genuine Redundancy, Invalidity or Early Retirement) applies when the Payee has ceased employment due to Illness or Redundancy and receives a payment related to unused Long Service Leave.

The reporting requirements for Unused Long Service Leave (includes Casual Loading, Genuine Redundancy, Invalidity, or Early Retirement) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Long Service Leave (includes Casual Loading, Genuine Redundancy, Invalidity, or Early Retirement) continues to be reported under Lump Sum Type A (Type R) (PAYEVNTEMP224).

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered W1 (Total of Salary, Wages, and other payments), however they are not OTE (SGAA). When the Payee is: PAYGW is calculated per Schedule 7, Lump Sum A (32.00%).

The value of these transactions is stored in the Payee Master File, within Lump Sum in Taxation Balances (Year to Date).

Unpaid Annual Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Annual Leave hours the Payee took. This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst on Annual Leave. If the Death Beneficiary needs to receive a payment for unused Annual Leave, refer to Unused Annual Leave (Death Benefit).

The reporting requirements for Unpaid Annual Leave (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Annual Leave (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Bonus (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Bonus the Payee was entitled to.

The reporting requirements for Unpaid Bonus (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Bonus (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Breach of Meal Break (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Breach of Meal Break hours the payee was entitled to.

The reporting requirements for Unpaid Breach of Meal Break (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Breach of Meal Break (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Breach of Rest Break between Shifts (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Breach of Rest Break between Shifts hours the payee was entitled to.

The reporting requirements for Unpaid Breach of Rest Break between Shifts (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Breach of Rest Break between Shifts (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Casual Loading (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Casual Loading hours the payee was entitled to.

The reporting requirements for Unpaid Casual Loading (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Casual Loading (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Casual Loading (OTE, Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Casual Loading (OTE) hours the payee was entitled to.

The reporting requirements for Unpaid Casual Loading (OTE) (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Casual Loading (OTE) (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Commission (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Commission the Payee was entitled to.

The reporting requirements for Unpaid Commission (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Commission (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Compassionate & Bereavement Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Compassionate & Bereavement Leave hours the Payee took.

The reporting requirements for Unpaid Compassionate & Bereavement Leave (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Compassionate & Bereavement Leave (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Directors' Fees (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Commission the Director's Fees the Payee was entitled to.

The reporting requirements for Unpaid Directors' Fees (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Directors' Fees (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Dat

Unpaid Double Time and Half (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Double Time and Half hours the Payee was entitled to.

The reporting requirements for Unpaid Double Time and Half (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Double Time and Half (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Double Time and Quarter (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Double Time and Quarter hours the Payee was entitled to.

The reporting requirements for Unpaid Double Time and Quarter (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Double Time and Quarter (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Double Time (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Double Time hours the Payee was entitled to.

The reporting requirements for Unpaid Double Time (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Double Time (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Government Paid Parental Leave (GPPL) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Government Paid Parental Leave (GPPL)  hours the Payee took.

The reporting requirements for Unpaid Government Paid Parental Leave (GPPL) (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Government Paid Parental Leave (GPPL) (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Leave - Other (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Leave - Other hours the Payee took.

The reporting requirements for Unpaid Leave - Other (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Leave - Other (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Leave Loading (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Leave Loading hours the Payee took. This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Annual Leave and is entitled to Leave Loading. If the Death Beneficiary needs to receive a payment for unused Annual Leave, please refer to Unused Leave Loading (Death Benefit).

The reporting requirements for Unpaid Leave Loading (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Leave Loading (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Leave Loading (OTE) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Leave Loading (OTE) hours the Payee took. This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Annual Leave and is entitled to Leave Loading (OTE). If the Death Beneficiary needs to receive a payment for unused Annual Leave, please refer to Unused Leave Loading (OTE) (Death Benefit).

The reporting requirements for Unpaid Leave Loading (OTE) (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Leave Loading (OTE) (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Long Service Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Long Service Leave hours the Payee took. This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Long Service Leave. If the Death Beneficiary needs to receive a payment for unused Long Service Leave, refer to Unused Long Service Leave (Death Benefit).

The reporting requirements for Unpaid Long Service Leave (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Long Service Leave (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Ordinary Time (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Ordinary Time hours the Payee was entitled to.

The reporting requirements for Unpaid Ordinary Time (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Ordinary Time (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Overtime Bonus (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for an unpaid Overtime  Bonus the Payee was entitled to.

The reporting requirements for Unpaid Overtime Bonus (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Overtime Bonus (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Payer Paid Parental Leave (PPPL) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Payer Paid Parental Leave (PPPL)  hours the Payee took.

The reporting requirements for Unpaid Payer Paid Parental Leave (PPPL) (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Payer Paid Parental Leave (PPPL) (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Public Holiday (Taken) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Public Holiday (Taken) hours the Payee was entitled to.

The reporting requirements for Unpaid Public Holiday (Taken) (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Public Holiday (Taken) (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Public Holiday (Worked) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Public Holiday (Worked) hours the Payee was entitled to.

The reporting requirements for Unpaid Public Holiday (Worked) (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Public Holiday (Worked) (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Return To Work (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Return To Work bonus the Payee was entitled to.

The reporting requirements for Unpaid Return To Work (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Return To Work (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Rostered Day Off (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the Rostered Days Off (Taken) hours the Payee took.

This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Rostered Days Off. If the Death Beneficiary needs to receive a payment for unused Rostered Days Off, please refer to

• Death Benefit Rostered Days Off (Tax Free).

• Death Benefit Rostered Days Off (Equal to or less than the Cap).

• Death Benefit Rostered Days Off (More than the Cap).

The reporting requirements for Unpaid Rostered Day Off (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Rostered Day Off (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Shift Penalty (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Shift Penalty hours the Payee took.

The reporting requirements for Unpaid Shift Penalty (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Shift Penalty (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Sick & Carer's Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the Sick & Carer's Leave hours the Payee took.

This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Rostered Days Off. If the Death Beneficiary needs to receive a payment for unused Rostered Days Off, please refer to:

• Death Benefit Sick & Carer's Leave (Tax Free).

• Death Benefit Sick & Carer's Leave (Equal to or less than the Cap).

• Death Benefit Sick & Carer's Leave (More than the Cap).

The reporting requirements for Unpaid  Sick & Carer's Leave (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid  Sick & Carer's Leave (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Sleepover or 24-hour care (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Unpaid Sleepover or 24-hour care hours the Payee took.

The reporting requirements for Unpaid Sleepover or 24-hour care (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Sleepover or 24-hour care (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Time and Half (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Time and Half hours the Payee was entitled to.

The reporting requirements for Unpaid Time and Half (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Time and Half (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Time and Quarter (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Time and Quarter hours the Payee was entitled to.

The reporting requirements for Unpaid Time and Quarter (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Time and Quarter (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Time Off In Lieu (Taken) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the Unpaid Time Off In Lieu (Taken) hours the Payee took.

This Pay Rate has been designed for the specific circumstance where the Payee passes away whilst taking Rostered Days Off. If the Death Beneficiary needs to receive a payment for unused Rostered Days Off, please refer to:

• Death Benefit Time Off In Lieu (Tax Free).

• Death Benefit Time Off In Lieu (Equal to or less than the Cap).

• Death Benefit Time Off In Lieu (More than the Cap).

The reporting requirements for Unpaid Time Off In Lieu (Taken) (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Time Off In Lieu (Taken) (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Training (Ordinary Time) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Training (Ordinary Time) hours the Payee was entitled to.

The reporting requirements for Unpaid Training (Ordinary Time) (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Training (Ordinary Time) (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Training (Overtime) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Training (Overtime) hours the Payee was entitled to.

The reporting requirements for Unpaid Training (Overtime) (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Training (Overtime) (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Travel (Ordinary Time) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Travel (Ordinary Time) hours the Payee was entitled to.

The reporting requirements for Unpaid Travel (Ordinary Time) (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Travel (Ordinary Time) (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are considered OTE (SGAA); however, they are not W1 (Total of Salary, Wages, and other payments) or Taxable.

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Travel (Overtime) (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Travel (Overtime) hours the Payee was entitled to.

The reporting requirements for Unpaid Travel (Overtime) (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Travel (Overtime) (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Triple Time (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Triple Time hours the Payee was entitled to.

The reporting requirements for Unpaid Triple Time (Overtime) (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Triple Time (Overtime) (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unpaid Workers Compensation (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for the unpaid Workers Compensation hours the Payee was entitled to.

The reporting requirements for Unpaid Workers Compensation (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unpaid Workers Compensation (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the $ (or % of Rate Per Hour) set within the Pay Rate, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unused Annual Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment unused Annual Leave.

The reporting requirements for Unused Annual Leave (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Annual Leave (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unused Leave Loading (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for unused Leave Loading, which applies to Annual Leave (Death Benefit).

The reporting requirements for Unused Leave Loading (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Leave Loading (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unused Long Service Leave (Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for unused Long Service Leave.

The reporting requirements for Unused Long Service Leave (Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Long Service Leave (Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).

Unused Long Service Leave (includes Casual Loading, Death Benefit) applies when the Payee passes away (Cessation Reason = Deceased), and the Payee's Death Beneficiary receives payment for unused Long Service Leave.

The reporting requirements for Unused Long Service Leave (includes Casual Loading, Death Benefit) have not changed per the Australian Taxation Office Single Touch Payroll Phase 1 guidance. Unused Long Service Leave (includes Casual Loading, Death Benefit) continues to be non-reportable

Payments with this Pay Rate use the Rate Per Hour set in the Payee Master File, and Leave Entitlements are not applicable. These payments are not considered W1 (Total of Salary, Wages, and other payments), Taxable OR OTE (SGAA).

The value of these transactions is stored in the Payee Master File, within Death Benefit Payments in Taxation Balances (Year to Date).