Contents
Chapter 1 - Background
Chapter 2 - Environment for PAYE error correction and adjustment
Chapter 3 - Errors and adjustments to employment income information
- Current requirements
- Types of errors and adjustments in employment income information
- Reporting errors
- Payroll corrections
- Interpretation errors
- Errors and adjustments relating to a previous assessment period
- Employee compliance errors
- Reporting employer superannuation contribution tax (ESCT)
- Complexity