Document Feedback - Review and Comment
Step 1 of 4: Comment on Document
How to make a comment?
1. Use this to open a comment box for your chosen Section, Part, Heading or clause.
2. Type your feedback into the comments box and then click "save comment" button located in the lower-right of the comment box.
3. Do not open more than one comment box at the same time.
4. When you have finished making comments proceed to the next stage by clicking on the "Continue to Step 2" button at the very bottom of this page.
Important Information
During the comment process you are connected to a database. Like internet banking, the session that connects you to the database may time-out due to inactivity. If you do not have JavaScript running you will recieve a message to advise you of the length of time before the time-out. If you have JavaScript enabled, the time-out is lengthy and should not cause difficulty, however you should note the following tips to avoid losing your comments or corrupting your entries:
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DO NOT jump between web pages/applications while logging comments.
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DO NOT log comments for more than one document at a time. Complete and submit all comments for one document before commenting on another.
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DO NOT exit from the interface until you have completed all three stages of the submission process.
(1) This Policy is effective from 23 April 2020. (2) Deakin University will comply with its taxation obligations in accordance with legislative requirements. (3) This Policy applies to all transactions with a taxation impact, including but not limited to: (4) The University will comply with all relevant taxation legislation. (5) Staff must not be involved in any arrangement to avoid tax, or which contravenes taxation laws. (6) The University is exempt from Income Tax as it is a public educational institution and has been endorsed as a charitable institution. It is therefore not required to lodge an Income Tax return. (7) University controlled entities are taxable. University controlled entities that seek an Income Tax exemption must apply to the Australian Charities and Not-for-profit Commission for an Income Tax exemption. The Director, Corporate Finance will perform this on behalf of University controlled taxable entities. (8) The major types of fringe benefits which apply to University staff and their associates are: (9) The University will only bear the costs for fringe benefits where these are allowed for by an employment contract or by another policy or procedure. The University will not incur the costs for fringe benefits (i.e. private or non-business related expenses) in relation to travel. The University is liable to pay Fringe Benefits Tax on the grossed-up taxable value of all fringe benefits provided to employees. Further information on Fringe Benefits Tax can be found on the Finance SharePoint site. (10) Detailed information on the Goods and Services Tax (GST) system and how it impacts the University can be found on the Finance SharePoint site. (11) The University is liable for Land Tax. Deakin Finance administers Land Tax related matters at the University in conjunction with DeakinLegal. Information on Land Tax can be found on the State Revenue Office (SRO) website. (12) The University is required to pay Payroll Tax on salary paid to its employees. Payroll Tax is paid in the state or territory in which the work has been performed. Payroll Tax is administered by the Human Resources Division. (13) Faculties and Portfolios are charged on-costs on all salary paid which includes a provision for Payroll Tax. (14) Information on Payroll Tax can be found on the Oncosts website. (15) The University is required to withhold PAYG tax from all salary paid to its employees. PAYG withholding is administered by the Human Resources Division. Information on the PAYG withholding rates can be found on the Australian Taxation Office website. (16) For the purpose of this Policy:Taxation policy
Section 1 - Preamble
Section 2 - Purpose
Section 3 - Scope
Top of PageSection 4 - Policy
Compliance
Section 5 - Procedure
Income Tax
Fringe Benefits Tax
Goods and Services Tax
Land Tax
Payroll Tax
Pay As You Go (PAYG) withholding – payment of salary and wages to employees
Section 6 - Definitions