Tag "Payroll"

Payroll Q&A – Offset of Superannuation Guarantee Contributions against Superannuation Guarantee Charge

Question: Are employers able to offset late payment of a superannuation guarantee (SG

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Payroll Q&A – Is ‘annual leave loading’ ‘ordinary times earnings’ for SGC purposes?

Question: An award provides that employees are entitled to a 17.5% annual leave loading. Is the 'annual leave loadin…

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Payroll: Pooled cars and Reportable Fringe Benefits

A frequently raised issue is whether “pooled cars” are required to be shown as Reportable Fringe Benefits. We examine the…

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Payroll Q&A- Correction of previous wage underpayment

What compliance issues arise when an underpayment of wages is corrected in a later financial year?

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Payroll: CR 2015/57 – Private Practice Arrangement for Clinicians of Queensland Health

The Australian Taxation Office has issued a class ruling (<a href="https://law.ato.gov.au/atolaw/view.htm?DocID=CLR/CR201557/NAT/ATO/00001&Pi…

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Payroll: Proposed changes to Superannuation Guarantee

The Commonwealth Department of Treasury has released an <a href="https://www.treasury.gov.au/~/media/Treasury/Consultations%20and%20Reviews/Consu…

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Payroll: Unmasking Contractors

Do you have a contractor who is really an employee? Different tax obligations arise in relation to employees and contractors. You need to be vigilant in recognizing when a “contractor” is really an employee for tax purposes. This article discusses differentiating between contractors and employees.

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Payroll: Cents per KM Changes

The Government’s Budget proposal to simplify and modernize the methods for calculating car work expenses has progressed. What does this mean in practice?

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Payroll Q&A – Volunteer Travel Costs

What are the tax implications where volunteers are reimbursed for reasonable travel costs at the ATO cents per kilometre basis?

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Payroll – Fly-In Fly-Out and Drive-In Drive-Outs Lose Out

Effect of Federal Budget Measures on Payroll Fly-In Fly-Out and Drive-In Drive-Outs Lose Out The Zone Tax Offset will no longer be available for these types of workers where their normal residence is not within a “zone”. Effective 1 July 2015.

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