Nominate someone else

If you’ve received a fine but weren't responsible for the offence, you can transfer the fine to the person who was at fault when:

• you weren't driving the vehicle when the offence happened
• you sold the vehicle before the date of the offence.

You must nominate the person responsible by the due date of the fine.

Nominate online

Use myPenalty to nominate online. To login, enter the penalty notice number and date of the offence, and the following information about the person responsible for the incident:

• full name
• address
• date of birth
• driver's licence number and the state/country it was issued in
• passport number and country of issue, if you're nominating an international driver.

If you've lost your penalty notice, contact us or complete the enquiry form. You'll need the following information as proof of identification:

• address
• date of birth
• licence number
• registration number.

You must make a reasonable effort to identify the person responsible for the offence.
If you provide false or misleading information you may receive additional fines and restrictions on your licence.

Business already using eNominations

If your company is already registered for eNominations, and you have your log in and password, you can manage your nominations online.

What happens next?

You can login to myPenalty anytime to check the progress of your request. You may also need to provide more supporting evidence in writing, in person or in court.

• If your nomination is successful, a new penalty notice will be sent to the person you named.
• If you’ve already paid the fine before nominating another person, we’ll refund you.

Unknown driver

As the registered owner, you're responsible for any offence incurred in the vehicle until you nominate the driver responsible.

• For camera-detected offences, photographs may assist in identifying the driver – login to myPenalty to see if photographs are available.
• Photographs are designed to capture the number plate of the offending vehicle, not the identity of the driver, therefore, the driver may not be visible in some images.

Get the myServiceNSW app

Sign up and create a MyServiceNSW account to access government services quickly, securely and simply. You can pay a fine, renew your licence, check demerit points and more. Download the Service NSW app on the App store or Google Play.

Ref: https://www.revenue.nsw.gov.au/fines-and-fees/nominate-someone-else

How Red Light Cameras Work

How Red Light Camera Systems Work (Photo Ticket Enforcement)

How to add Speed Camera Alerts to Google Maps

speedometer
/spiːˈdɒmɪtə/
Learn to pronouncenoun

an instrument on a vehicle's dashboard indicating its speed.

Common GST Mistake: Gift cards

Even though the Goods and Services Tax (GST) has been in operation for more than 10 years, despite its best efforts to educate the general public, the Australian Taxation Office (ATO) is still receiving business activity statements (BAS) containing many errors. Most of these errors relate to the over-claiming of GST input tax credits (ITCs) but in general, can be attributed to a misinterpretation (or lack of knowledge) of GST legislation.

Below is a list of some of the most common errors business owners make when preparing the BAS.

1) Gift cards: These are GST free and like recharges, the GST is not accounted for until the cards are used to purchase goods.

2) Bank Fees: There are two main types of bank fees – general bank charges like monthly/annual fees and merchant banking fees. General bank fees are input-taxed, so no GST to claim there but merchant bank fees do attract GST. Note, PayPal merchant fees are GST free, however eWay merchant fees are subject to GST – be careful!

Motor Vehicle Registration: In Victoria, the vehicle registration is broken up into 3 parts: Registration Fee, TAC Charge and Duty Insurance. Only the TAC Charge includes GST; the other 2 components are GST Free. Similar scenarios exist in other states (check with your local roads and motor vehicle authority for more information).

Transport Accident Commission (TAC) charge


3) (NSW Motor Vehicle Registration renewal paper does not seem to include GST item at all. It has two items only. They are Registration fee $67 and Motor vehicle tax $474 for 2016 HYU.)


GST on car registration costs (NSW)

Goods and Services Tax is not applicable on registration costs, except for:
CTP insurance premium for conditional registration and Unregistered Vehicle Permits
Heavy vehicle inspection fees.

https://www.rms.nsw.gov.au/roads/registration/fees/index.html

4) Donations: Donations are GST Free.

5) Are hearing aids subject to GST?

In short, the answer is NO.

Hearing aids, batteries and most related accessories are GST-FREE as they are considered medical aids and appliances under Schedule 3 to the GST Act.

https://www.hearingsavers.com.au/gst-and-hearing-aids/

The sale/purchase of vouchers: The supply of a voucher does not attract GST. GST only applies once the voucher is redeemed. This is to prevent double taxation of supplies.



redeem verb (EXCHANGE)

redeem a coupon, voucher, etc.

to exchange a piece of paper representing a particular amount of money for that amount of money or for goods to this value


full list on the link below.

ref: https://www.e-bas.com.au/bookkeeping-blog/29-common-gst-mistakes

How can I improve my English listening skill? – Nga, Vietnam

Transcript on the link below
https://learningenglish.voanews.com/a/how-do-i-improve-my-listening-skills-part-1-/5254777.html

Payslips

What has to be on a pay slip?

Pay slips have to cover details of an employee’s pay for each pay period. Below is a list of what to include:

employer’s and employee’s name

employer’s Australian Business Number (if applicable)

pay period

date of payment

gross and net pay

if the employee is paid an hourly rate:
the ordinary hourly rate
the number of hours worked at that rate
the total dollar amount of pay at that rate

any loadings (including casual loading), allowances, bonuses, incentive-based payments, penalty rates or other paid entitlements that can be separated out from an employee’s ordinary hourly rate. For example, a note could be included on a pay slip that the hourly rate incorporates the relevant casual loading.

the pay rate that applied on the last day of employment

any deductions from the employee's pay, including:the amount and details of each deduction

the name, or name and number of the fund / account the deduction was paid into

any superannuation contributions paid for the employee’s benefit, including:the amount of contributions made during the pay period (or the amount of contributions that need to be made)

the name, or the name and number, of the superannuation fund the contributions were made to.

Should leave balances be on a pay slip?

While it's best practice to show an employee's leave balances on their pay slip, it’s not a requirement. Employers do need to tell employees their leave balances if they ask for it.


When are pay slips given?

Pay slips have to be given to an employee within 1 working day of pay day, even if an employee is on leave.

(Know the awards that apply to your company or the industry your company is in. Try to show loading as separate category on payslip or have a note.
For example, a note could be included on a pay slip that the hourly rate incorporates the relevant casual loading to avoid fines by FWO.)


What does loading mean on payslip?

Annual Leave Loading – a Quick Definition

Leave loading, holiday loading or annual leaveloading, is an extra payment employees may be entitled to on top of their usual leave pay. Eligibility is defined by the relevant National Employment Standards (NES) award, enterprise agreement or unique contract with the employer.Sep 17, 2019

Ref: https://www.fairwork.gov.au/pay/pay-slips-and-record-keeping/pay-slips

Bulk billing for medical services

When you access medical services, you can be bulk billed or given a patient account for those services. Bulk billing is when your doctor bills Medicare directly and accepts the Medicare benefit as full payment for their service. This means you do not have any out-of-pocket expenses.

A patient account is when your doctor charges you a fee and you claim the appropriate portion of the schedule fee back through Medicare. The difference between the total account and your Medicare refund is called a 'gap payment' . If you need to see a doctor, you can ask if they bulk bill, and if they don't you can ask about the expected gap payment.

(General Practitioner (GP) services are usually free in Australia. However, if you have to buy medicines as instructed by your GP, you have to pay out of your own pocket for medicines only.

If you have to see specialists, you can claim/get refund of 1/3 of your expenses through medicare but you have to have receipt regarding your cost.)

Ref: https://www.healthdirect.gov.au/bulk-billing-for-medical-services

Medicare levy surcharge

The Medicare levy surcharge (MLS) is levied on Australian taxpayers who do not have an appropriate level of private patient hospital cover and earn above a certain income.

MLS is designed to encourage individuals to take out private patient hospital cover, and, to use the private hospital system to reduce demand on the public Medicare system.

We use a special definition of income (called income for MLS purposes) to determine whether you are liable to pay the MLS, and the rate of MLS you will have to pay. This income is different to your taxable income.

The MLS rate of 1%, 1.25% or 1.5% is levied on your taxable income, total reportable fringe benefits, and any amount on which family trust distribution tax has been paid.

The base income threshold (under which you are not liable to pay the MLS) is $90,000 for singles and $180,000 for families. However, you do not have to pay the MLS if your family income exceeds the threshold but your own income for MLS purposes was $22,398 or less.

If you are liable for the MLS, we will work it out based on the information you provide in your tax return. We will include it with your Medicare levy and it will show as one amount on your notice of assessment called Medicare levy and surcharge.

If you want to calculate your Medicare levy surcharge, use the Income tax estimator.

Income for Medicare levy surcharge purposes

Income for Medicare levy surcharge (MLS) purposes is used to determine whether you are liable to pay the MLS and the rate of the MLS that you will have to pay.

If you have a spouse, your combined income for MLS purposes will be used.

Your income for MLS purposes is the sum of the following items for you (and your spouse, if you have one):

• taxable income

-include the net amount on which family trust distribution tax has been paid
-do not include any assessable First Home Super Saver (FHSS) released amount for the income year under the FHSS scheme

• reportable fringe benefits
total net investment losses (includes both net financial investment losses and net rental property losses)

• reportable super contributions (includes reportable employer super contributions and deductible personal super contributions).

• if you have a spouse, their share of the net income of a trust on which the trustee must pay tax (under section 98 of the Income Tax Assessment Act 1936) and which has not been included in their taxable income.

If you had exempt foreign employment income, and your taxable income is $1 or more, add your exempt foreign employment income to your taxable income.

If you (or your spouse) are between your preservation age and 59 years old and received a super lump sum, reduce income for MLS purposes by any taxed element of the lump sum, other than a death benefit, that does not exceed your (their) low rate cap.

Find out about:

Family and dependants for Medicare levy surcharge purposes
Income thresholds and rates for the Medicare levy surcharge
Private health insurance rebate
Appropriate level of private hospital insurance

Family and dependants for Medicare levy surcharge purposes

For Medicare levy surcharge (MLS) purposes, you are considered to be a member of a family if, during any period of the year, you had a spouse or a child who was an Australian resident, regardless of their income.

You must have contributed to their maintenance.

See also:

Dependants for Medicare levy exemption for the meaning of 'maintenance of a dependant'

Spouse – married or de facto

Your spouse includes another person (of any sex) who:

• you are legally married to
• although not legally married to, lived with you on a genuine domestic basis in a relationship as a couple
• you were in a relationship with that was registered under a prescribed state or territory law.
• An ex-spouse you pay maintenance or child support to is not your dependant.

Child

Your child is only your dependant if they are:

under 21 years old
21 to 24 years old and studying full-time at school, college or university.

Your child is still your dependant if you are paying child support even if they don't live with you.

Your child includes:

• your child, whether born in marriage or no
• your adopted child
• a child of your spouse (your stepchild)
• someone who is your child within the meaning of the Family Law Act 1975 (for example, a child who is considered to be a child of a person under a state or territory court order giving effect to a surrogacy agreement).

Find out about:

Medicare levy surcharge
Dependants for Medicare levy exemption for the meaning of 'maintenance of a dependant'.

Ref: https://www.ato.gov.au/individuals/medicare-levy/medicare-levy-surcharge/income-thresholds-and-rates-for-the-medicare-levy-surcharge/#Incomethresholdandratesfrom201415to20181

hamstring

hamstring   /ˈhæm.strɪŋ/

https://dictionary.cambridge.org/dictionary/english/hamstring

one of the three large muscles at the back of the thigh:
the hamstring muscles

The hamstrings are three muscles at the back of the thigh that affect hip and knee movement. They begin under the gluteus maximus behind the hipbone and attach to the tibia at the knee. They are:

Biceps femoris: This long muscle flexes the knee. It begins in the thigh area and extends to the head of the fibula near the knee.

Semimembranosus: This long muscle extends from the pelvis to the tibia. It extends the thigh, flexes the knee, and helps rotate the tibia.

Semitendinosus: This muscle also extends the thigh and flexes the knee.

How to Measure Tire Rim Size

3. Tyre construction

R means that the tyre has radial ply construction, meaning the way in which it has been constructed. Most car tyres are constructed this way so you will rarely find a car tyre without an R

https://www.bridgestonetyres.co.nz/how-to-read-your-tyre-size

Vehicle Identification Numbers (VINS )


A Vehicle Identification Number (VIN) is a unique serial number used by the automotive industry to identify individual vehicles.

Compulsory third party Insurance (CTP)

CTP insurance is an abbreviation for compulsory third party insurance. This insurance provides compensation for people injured or killed when your vehicle is involved in an accident. CTP insurance is compulsory in all states of Australia.

(It seems people at fault can claim compensation too. An investigator will interview the other party re. incident). 

Ref: https://www.greenslips.com.au/ctp-insurance.html

How to Pronounce BOARD & BORED /bɔrd/ - American English Pronunciation Lesson

BOARD /bɔːrd/ and BORED /bɔːrd/ are pronounced the same: B-OR-D; /bɔrd/. They rhyme with cored, cord, sword.

How do you record a dividend payment to stockholders?

Definition of Dividend Payment to Stockholders

A dividend payment to stockholders is usually a cash payment which reduces the corporation's asset cash and the corporation's stockholders' equity. There are actually two steps required for a corporation to make a dividend payment:

The corporation's board of directors must declare the dividend, and
The corporation must distribute the cash

Example of Recording a Dividend Payment to Stockholders

On the date that the board of directors declares the dividend, the stockholders' equity account Retained Earnings is debited for the total amount of the dividend that will be paid and the current liability account Dividends Payable is credited for the same amount. (Some corporations will debit the temporary account Dividends instead of debiting Retained Earnings. Then at the end of the year, the Dividends account is closed to Retained Earnings.)

The second entry occurs on the date of the payment to the stockholders. On that date the current liability account Dividends Payable is debited and the asset account Cash is credited.

(Assets + Expenses = Liability + Owners' Equity + Income)

Ref: https://www.accountingcoach.com/blog/recording-dividend-payment

All You Need To Know About Debits and Credits Summarized In One Sentence: Enter an amount in the Normal Balance Side of an Account to Increase the Balance of an Account and in the Opposite Side of an Account to Decrease the Balance of an Account. Additional Clarification: Since Assets, Draw, and Expense Accounts normally have a Debit Balance, in order to Increase the Balance of an Asset, Draw, or Expense Account enter the amount in the Debit or Left Side Column and in order to Decrease the Balance enter the amount in the Credit or Right Side Column. Likewise, since Liabilities, Owner's Equity (Capital), and Revenue Accounts normally have a Credit Balance in order to Increase the Balance of a Liability, Owner's Equity, or Revenue Account the amount would be entered in the Credit or Right Side Column and the amount would be entered in the Debit or Left Side column to Decrease the Account's Balance. Ref: http://www.dwmbeancounter.com/tutorial/DrCrTChart.html

Some very cool things that you can do with the OTG Connector that comes with the Samsung Galaxy S9!

Find an OTG Connector on Amazon: http://geni.us/Rmkxyn

Anker USB Card Reader on Amazon: http://geni.us/kqL8O  Credit to Redskull