Tag "Payroll"

Payroll ‘ PBR on who is an employee for Super Guarantee Purpose

This article looks at a private binding ruling that considers whether a person was an employee for purposes of the superannuation guarantee legislation. The ruling applied the common law concept of ’employee’ and the additional statutory test in s. 12(3) of the Superannuation Guarantee (Administration) Act 1992.

Read more

Payroll – Single Touch Payroll

The article provides an update on the implementation of the Single Touch Payroll (STP) regime from 1 July 2017.

Read more

Eligibility ‘ Local Councils and Payroll Tax Exemption

A recent NSW case is a reminder for Local Councils to ensure payroll exemption is being appropriately claimed.

Read more

Payroll Q&A ‘ Where a Councillor requests that amounts be paid to their Superannuation Fund should the amounts be shown as Reportable Employer Superannuation Contributions?

Where a Councillor requests that amounts be paid to their superannuation fund should the amounts be shown as Reportable Employer Superannuation Contributions?

Read more

Payroll Q&A – Genuine redundancy and re-employment

If a former employee (along with other employees) was made redundant in July 2016 due to an organisational restructure, are they able to return to work for the same employer in the same tax year either as an employee or contractor?

Read more

Payroll Q&A ‘ How Will Employers Report Reportable Fringe Benefits Under the Single Touch Payroll (STP) Proposals?

How will employers report Reportable Fringe Benefits under the Single Touch Payroll (STP) proposals?

Read more

Payroll ‘ Backpacker Tax Reforms

This article considers the backpacker tax reforms – what the government is proposing; why backpackers will not want to be employees; and new registration requirements for employers.

Read more

Payroll ‘ PRT Exemption for Schools

This article considers recent case law relation to the payroll tax exemption for schools.

Read more

Payroll ‘ The Bears Case: Implications of Payments Made for the Use of Image

This article considers payroll tax and other potential implications of a recent Supreme Court decision relation to use of image.

Read more

Payroll ‘ WA says don’t delay – for prudence apply for (charitable) PRT exemptions straight away

This article considers the WA Court of Appeal’s recent decision on the time on which a charity’s payroll tax exemption takes effect. It considers the likely relevance of the decision to other State and Territory jurisdictions.

Read more

Page 2 of 1312345...10...Last »