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ATO Activity statement update - Quarter 2 2005-06

Activity statement update is posted every quarter to the 3.3 million people who prepare quarterly and monthly activity statements. The stories focus on ways to help you prepare your activity statements by letting you know of legislative changes; advertising new products and services; informing you of new issues; and alerting you to common errors and problems. Extension of choice of fund for employees on state awards - effective 1 July 2006. The government has announced that choice of superannuation fund is to be extended to employees working for corporations under state awards. If passed, these changes will apply from 1 July 2006. Further information on the extension of choice of fund for employees on state awards will be provided in the near future. Superannuation holding accounts (SHA) special account closed after 30 June 2006. The SHA special account (previously known as the superannuation holding accounts reserve) is a special account administered by the Tax Office. A small number of employers use the SHA special account to meet their superannuation guarantee obligations for their employees. The SHA special account is not a trust fund or an alternative superannuation fund. It is a holding mechanism designed to protect employees’ small superannuation amounts until they can be transferred into a complying superannuation fund or retirement savings account.

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Students

6th-Australian Institute of Management WA20,000
7th-Murdoch University16,584
8th-South Regional TAFE10,549
9th-Central Regional TAFE9,064
10th-The University of Notre Dame Australia6,708
46 tertiary education & training providers ranked by total number of students in WA

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