This article considers the ability to rely on Corporate Credit Card Statements to claim ITCs in lieu of holding Tax Invoices.
Salary Packaging Article – Superannuation guarantee salary sacrifice integrity measures introduced to protect employee entitlements
The Government has now tabled draft legislation to ensure employers cannot include salary packaged superannuation contributions to meet the employer SGC obligations.
This article provides a ‘heads up’ on the roll out of Single Touch Payroll and proposed action on superannuation guarantee. It also briefly considers implications for directors of failure to make compulsory superannuation payments on time.
Eligibility Article – Yet again, another case of an organisation unsuccessfully seeking payroll tax exemption as a charity
The South Australian Supreme Court have recently considered whether the South Australian Chamber of Commerce & Industry Incorporated is entitled to exemption on some/all wages under the South Australian payroll tax law. The Court held the exemption did not apply.
Many organisations may have an employee, or employees that, as part of their duties, are required to work with children in some manner. It is a legal requirement for such staff to pass a ‘working with children check’.
The GST law contains specific rules which deal with cash and ‘in-kind’ contributions made by a Developer. This article looks at some aspects these.