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.
This article considers the implications of the Government’s announcement in the May 2018 Federal Budget regarding the taxation of income for an individual’s fame or image. The topic will be especially relevant to elite level sporting clubs.
Mistakes occur and, sadly, payroll sections are not immune from these. This article looks at one scenario in which an employee is overpaid and PAYG tax has already been remitted.
This article looks at the latest developments in the process of rolling out STP.
Council is looking to restructure operations – a number of employees will be offered redundancy and others placed in a re-deployment pool until a set date. Where employees are placed in the re-deployment pool, should they not locate a suitable position within a set time period, will any payment made to them should they be […]
Ruling on value of fringe benefits to be declared for payroll tax purposes updated (NSW)
An organisation pays a lump sum car allowance to certain employees in relation to cars provided by the employer to the employee. Employees use car for business and private purposes. Are these allowances subject to PAYG withholding and how should they be shown for Payment Summary reporting purposes?
An organsation pays cents per KM car allowances in relation to business travel – what is required re PAYG Withholding and Payment Summary reporting?