Sunshine Coast Region, Queensland
Business Accountant in Sippy Downs
A 17-year-old on the roster, and a gift card sold in December
Payroll, super and GST for Sippy Downs cafes, takeaway shops and retailers, from a CPA practice.
Sippy Downs is master planned as Australia's first university town, and the University of the Sunshine Coast opened there on 26 February 1996 with 542 students. In the 2021 Census, 1,215 residents were aged 15 to 19, and the top industries of employment included Cafes and Restaurants at 4.7%, Supermarket and Grocery Stores at 4.4% and Takeaway Food Services at 4.0%.
A young suburb
Sippy Downs in brief.
The suburb is 5.4 km south of Buderim's centre and part of the Buderim urban area, and its name comes from Dhippi or Jippi, an Aboriginal word for winged creatures. It had 11,544 residents in 2021, with a median age of 33. Chancellor State College had 2,975 students across two campuses in 2018.
Hospitality and retail employers: three questions
Super for staff under 18
Why it happens
A cafe, takeaway or shop employs school and university students, some under 18.
Why it matters
An employee under 18 is eligible for super guarantee only in a week when they work more than 30 hours for you, whatever they are paid. The hours are the actual hours in that week, not an average across a fortnight or month, and each employer applies the test separately. Payday Super, from 1 July 2026, changed when super is paid but not who is eligible.
How we help
Check each junior's weekly hours in the payroll report before every pay run.
Gift vouchers sold over the counter
Why it happens
A business sells gift cards that can be spent on anything in store.
Why it matters
For a face value voucher, one that can be redeemed for a reasonable choice of goods or services, sold for no more than its face value, GST is accounted for when the voucher is redeemed, not when it is sold. If it is sold for more than face value, GST applies to the excess at the time of sale.
How we help
Record voucher sales in a separate account rather than as sales.
Vouchers that are never used
Why it happens
A voucher expires, or is lost, with value left on it.
Why it matters
There is an increasing adjustment of 1/11th of the unredeemed balance, reported on the BAS. Non-face value vouchers follow different rules and are taxed when sold.
How we help
Run a report of expired vouchers each quarter before the BAS is prepared.
Frequently asked questions
Do I pay super for a 17-year-old employee in Sippy Downs?
Only for weeks when they work more than 30 hours for you. The hours can't be averaged over a longer pay period.
When is GST paid on a gift card?
For a face value voucher sold at or below face value, when the card is redeemed for taxable goods or services, not when it is sold.
What happens to the GST on vouchers that expire?
You make an increasing adjustment of 1/11th of the unredeemed balance.
Where to next
Have a question?
Before the next pay run
Accounting Services on the Sunshine Coast for businesses.
Lomandra Accounting is a CPA Practice, registered with the Tax Practitioners Board and an SMSF Specialist. Emma, the Director, is a Certified Practicing Accountant (CPA) with extensive experience in commercial business management, and specialises in Self-Managed Super Funds (SMSFs).
- 07 5234 9201
- admin@lomandraa.com.au
- Sunshine Coast, QLD
- Monday to Friday, 9am to 4:30pm