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Eligibility Article – Income Tax Exemption and ACNC registration – is there a choice?

Some entities fall into more than one category for income tax exemption. This article considers the situation in which an entity is a ‘charity’ and is also exempt on another basis. Is such an entity required to register with the ACNC in order to obtain exemption?

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Payroll Article – Various income tax-related rates updated from 1 July 2018

In relation to the FY 2018-19, the ATO has updated various withholding rates, the car expense ‘cents per Km rate’ and reasonable travel and overtime meal amounts.

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Payroll Article – Payroll tax changes following the 2018-19 State and Territory budgets

This article discusses the recent changes to payroll tax following the handing down of the 2018-19 state budgets. Even if one is exempt from payroll tax, it is important to be aware of these changes when negotiating supply contracts with a large labour component.

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Payroll Article – SGC: Amnesty and Enforcement

This article looks at two recently proposed amendments to the law that aim to encourage employers to correct past errors regarding unpaid superannuation, and also to strengthen enforcement measures with regard to unpaid superannuation.

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