Non-attributed pools

Modified on Tue, 07 May 2024 at 11:38 AM

Overview

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

There are three default non-attributed pools, but you can create additional custom non-attributed pools to split non-attributed benefits into different cost centres.

Default non-attributed pools

There are three default non-attributed pools shown below (which you can't edit or delete):

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 you to split non-attributed benefits into different cost centres. You can create as many custom non-attributed pools as you like.

Add a custom pool

Navigate to Workpapers > Pools.
Click the New button.
Enter the details for the new pool.
Click Save to confirm.

Edit a custom pool

On the Pools page, locate and click on the pool you want to edit.
Make the necessary changes to the pool's details.
Click Save to confirm the edits.

Delete a custom pool

On the Pools page, find and select the pool you wish to delete.
Click the Delete button to remove the pool from the system.