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.
A recent NSW case is a reminder for Local Councils to ensure payroll exemption is being appropriately claimed.
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?
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?
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?
This article considers payroll tax and other potential implications of a recent Supreme Court decision relation to use of image.
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.