Non-attributed pools

Modified on Fri, 16 May at 7:05 AM

Overview

Benefits that are not attributed to employees can be assigned to a non-attributed pool. Non-attributed pools are used in Quarter 4 to calculate FBT for non-attributed benefits where a legislated rate of FBT must be applied.

Default non-attributed pools

There are three default non-attributed pools, these can not be edited or deleted:

Pool Id	Description	Alternate rate treatment
NONATRIB	Non-attributed - Pay at Highest Rate	63.93 % Non-attributed
POOL1	Non-attributed - Shareholder Pool	63.93 % Shareholder pool
POOL2	Non-attributed - Employee Pool	49.25 % Employee pool

Custom non-attributed pools

Custom non-attributed pools allow non-attributed benefits to be split across different cost centres. There is no limit to the number of custom non-attributed pools that can be created.

Add a custom pool

From the entity's FBT return, in the navigation bar select Workpapers > Pools.
From the pools screen, select New.
Enter the details for the new pool.
Select Save.

Edit a custom pool

From the Pools screen, locate and select the name of the pool.
Edit, then select Save.

Delete a custom pool

From the Pools screen, locate and select the pool.
Select Delete.

How pooling optimisation works

Benefit and pooling categories