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.
An employee is being terminated and is being paid out a number of months salary as part of the termination.
The paid parental leave scheme originally commenced on 1 January 2011. Under this scheme, eligible persons are entitled to a maximum of 18 weeks of government funded paid parental leave at the national minimum wage (currently $640.90 per week or $16.87 per hour).
It is critical to ascertain whether a worker is an employee or a contractor for income tax and superannuation guarantee purposes. The law generally requires a substance over legal form approach; consequently, there is a plethora of judicial and administrative (Tax Office) guidance but no hard and fast rules
When a new employee commences work, it is the employers’ responsibility to: • provide the employee with a TFN declaration form • ensure the employee completes the employee section • complete the payer section • send the form to the ATO within 14 days of when employment begins. If the payee does not give the […]
In the recent case, Australian Municipal, Administrative, Clerical and Services Union v Fairfax Regional Media – Newcastle Newspapers (Herald)  FWC 5631, the Fair Work Commission has determined that past casual service is not to be counted towards the period of continuous service for the purposes of calculating redundancy entitlements for former employees of the […]