The rules, briefly. BAS agent registration is national, and our main bookkeeper page covers what the TPB expects a site to show. The NSW obligations a Hunter employer brings, payroll tax with Revenue NSW, icare wage declarations and the Long Service Corporation's cleaning and community services schemes, work exactly as they do in the capital, and our Sydney bookkeepers page sets out their dates and rates. This page covers what's different up the valley.
Coal LSL. The NSW Government's Hunter Regional Plan 2041 counts mining among the region's traditional sectors, and black coal has its own portable long service leave scheme, run by Coal LSL. National system employers with eligible employees must register and send a levy advice and payment every month, due within 28 days of the month's end. The levy is currently 2.7% of eligible wages, and a late payment attracts an additional levy at the RBA cash rate plus 2% a year, calculated daily. Where a company registers with a working director as its eligible employee, Coal LSL may ask for evidence such as BAS showing wages paid and tax withheld, payslips and workers compensation records, which is the paperwork a bookkeeper keeps in order.
Diesel and wine on the BAS. The ATO's examples of eligible fuel tax credit activities include agriculture, mining, quarrying, construction and landscaping, for fuel used on private roads, off public roads or for non-fuel uses; light vehicles on public roads don't qualify. Credits go at label 7D, and any overclaim at 7C. The same regional plan calls the Hunter home to one of Australia's most productive wine regions, and Wine Australia's register lists Pokolbin, Broke Fordwich and the Upper Hunter Valley as subregions of the Hunter wine region. Wineries that make or wholesale wine account for wine equalisation tax, 29% of the wholesale value, at 1C, with WET refundable at 1D. The TPB's guidance counts both the fuel tax law and the wine tax law as BAS provisions, so an unregistered practice should read it before advertising this work.
Where clients are. The NSW Government plans Greater Newcastle as five council areas: Newcastle, Lake Macquarie, Maitland, Port Stephens and Cessnock. The Hunter Regional Plan adds Singleton, Muswellbrook, Upper Hunter, Dungog and MidCoast. Business Hunter, known as the Hunter Business Chamber until 2021, had about 20 aligned local chambers across 10 council areas when it took its new name, so a bookkeeper in Raymond Terrace or Kurri Kurri may well have a chamber close by; if you're a member, name it.
Working with us. We're an Adelaide team at Ste 3/110 Hutt St and work with Hunter businesses by phone and email, 30 minutes behind Newcastle time. Our client in the region, Phoenix Housekeeping, cleans across Lake Macquarie, Cessnock and the Central Coast. It isn't a bookkeeper, but its site has suburb pages across that service area, a layout that suits a bookkeeper with clients in three or four towns.