Payroll concepts A–Z¶

Look up a single term. Each one is explained in plain English, with the ATO mechanics tucked into a "for accountants" section you can open if you want it.

General information only — not tax, super or financial advice.

• BMS ID — what is it?
• ETP (employment termination payment)
• Income types (STP Phase 2)
• Lump sum payments (A, B, D, E)
• Pay item categories — which do I use?
• Reportable fringe benefits (RFBA)
• Single Touch Payroll (STP) — what is it?
• Tax treatment codes
• What gets reported each pay run?

More concepts are added as the Academy grows.