If Section 57A of the Fringe Benefits Tax Assessment Act 1986 applies to you, you can report this to the ATO via Single Touch Payroll reporting.

Affected businesses are mainly not-for-profit organisations, such as public benevolent institutions, health promotion charities, some hospitals and public ambulance services.

If Section 57A applies, you need to report the benefits that fall under that section in the Reportable fringe benefits amount exempt from FBT under section 57A field, and show other reportable fringe benefits provided to the employees in the Reportable fringe benefits amount field.

These don't need to be reported separately.

If an employee has no income for the financial year, they won't appear in the EOFY Finalisation list. To get them to appear, you'll need to process a $0 payrun. To do this:

1. Start a new pay run for the employee.
2. Enter the pay Memo as "Report FBT" or similar. The date should be within the relevant financial year.
3. Enter wage amounts as zero.
4. Zero out all sick leave and holiday pay accrual amounts.

5. When you process the pay, the software will automatically calculate the amount of superannuation needed to adjust your employee's super to the new correct amount providing it is for the current month. Should the adjustments relate to prior months the figures will need to be entered manually in the Pay Employee window. These pays will appear as VOID in your accounts.

The employee will now be listed and you can enter their RFBA and finalise them.

Only employees who have been paid in the current payroll year appear in the EOFY Finalisation list. If an employee is not appearing, check that:

• at least one pay been recorded for the year (even if it's a $0 pay).
• the employee's Employment Basis is set to Individual or Labour Hire. You'll find this setting in the Payroll Details tab > Personal Details of the employee's card. Employees set as Other won't appear in the list.