Tag "Payroll"

Payroll – NSW extends Payroll Tax exemption for local councils

Legislation that extends the NSW PRT exemption for wages paid by a subsidiary of a local Council to entities that are wholly owned by more than one Council has now been passed and is effective 11 May 2016. NSW Councils should consider application of the change to any interests they hold in any wage paying […]

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Payroll – NSW extends Payroll Tax exemption for local councils

Legislation has been introduced into NSW Parliament that will extend the PRT exemption available for wages paid by a ‘subsidiary’ of a local Council to entities that are wholly owned by more than one Council.

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Payroll – Reportable Super – what is reportable (Part 1)

TaxEd recently ran a superannuation seminar. One popular topic was reporting of superannuation payments in the employee’s payment summary at year end. This article outlines the position. It is published in several parts.

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Payroll – PAYGW Variations

The ATO has renewed PAYGW variations that provide nil PAYGW withholding is required for certain payments related to directors/office holders and indigenous artists who do not provide an ABN.

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Payroll Q&A – Cents per KM reimbursements

Reimbursement of business travel above the ATO approved rate without any PAYW deduction.

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Payroll – ATO draws focus to cents per KM allowance changes

ATO suggests employers may have overlooked change to cents per KM business travel reimbursements.

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Payroll – Further Developments re Payroll Tax and Charities – the Law Institute Case

The recent payroll tax decision of Law Institute of Victoria v Commission…

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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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