Author name: Cynthia Voon

SGC: Another one bites the dust – Contractor plumber found to be an employee

ATO/General, Payroll, Public / By /

In recent years, there has been a steady flow of Court and Tribunal cases law dealing with whether a person is an employee or independent contractor for the purposes of the Superannuation Guarantee (Administration) Act 1992 (‘SGAA’). The definition of employee for SGAA is wider than its ordinary meaning and includes workers contracted wholly or […]

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Angel Loop: A charitable purpose must be for the public benefit

Charities, Eligibility, Public / By /

Australian Charities and Not-for-profits Commission (‘ACNC’) registered charities are eligible for a number of tax concessions at both Federal, State and local government level. These concessions include income tax exemption, a FBT rebate, payroll tax and land tax exemptions etc. However, in order to qualify for, and maintain, ACNC charity registration, the applicant must be

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Director Identification Numbers: Are your directors required to apply?

ATO/General, Charities, Commercial, Public / By /

From November 2021, directors and alternate directors of certain organisations will need to apply for a director identification number (DIN). The DIN is part of a package of reforms introduced to address illegal phoenix activity. The DIN will require all directors to confirm their identity and will be a unique identifier for each person  who

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Employers: Are you ready for the new ‘stapling of super’ rules?

ATO/General, Eligibility, Payroll, Public / By /

Under the current super choice rules,  employers are required to offer eligible new employees a choice of superannuation fund in order to meet their superannuation obligations. If a new employee fails to nominate their preferred superannuation fund, an employer can comply with the choice of fund rules, by making superannuation guarantee (SG) contributions on behalf

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Superannuation Guarantee Charge and remission of penalties – the state of play

ATO/General, Payroll, Public / By /

Despite the best of intentions, employers will from time to time find that they have underpaid/late paid employee superannuation entitlements. Once an underpayment or late payment is identified, corrective action is required. One of the unfortunate consequences is the potential imposition of penalties. It has been almost a year since the super guarantee (SG) amnesty

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Land tax exemption – When is a charity exempt from land tax?

Charities, Eligibility, Public / By /

Overview Landowners are generally liable to land tax where the total unimproved value of their landholdings exceeds the prescribed land tax threshold in a particular Australian jurisdiction. However, land may be exempt from land tax if the  relevant land is used for certain purposes, the most notable being land used as the owner’s principal place

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