Payroll

Payroll

Salary Packaging

Special Edition

Charities, FBT, Payroll, Public

We are an income tax exempt ‘not-for-profit’ but are subject to Payroll Tax – do we include fringe benefits that relate to entertainment?

This articles explores whether entertainment fringe benefits provided by a NFP are subject to Payroll Tax.

Payroll, Public

Payroll tax and the Medical Industry – A U(ber) turn?

What are the implications of recent payroll tax cases for Governments and Not-for-profits? Are there refunds to be sought?

FBT, Payroll, Public, Salary Packaging

Stage 3 tax cuts: welcomed, but a sting in tail for salary packaging

Whilst the new proposed Stage 3 tax cuts will produce savings for most taxpayers, the changes will also have an...

Payroll, Public

Superannuation entitlements for audit and risk committee members

Confusion reigns regarding whether independent audit and risk committee members are entitled to superannuation in relation to remuneration received. This...

Payroll, Public

An update – Victorian payroll tax on non-government schools

Despite significant lobbying the legislation has now been passed by the Parliament, although a concession has been made to increase...

ATO/General, Payroll, Public

Super Guarantee rate increase to 11% effective 1 July 2023

Employers are reminded that the superannuation guarantee (SG) rate will increase from 10.5% to 11% as of 1 July 2023....

ATO/General, Payroll, Public

Employees vs Contractors – Significant new guidance from the ATO

The Australian Taxation Office (ATO) has recently released draft guidance, TR 2022/D3 dealing with employee v contractor classification. This seeks...

Payroll, Public

Member Q&A: salary sacrifice at a Public Benevolent Institution and its impacts

Question I am new to working for a Public Benevolent Institution, and am wondering how salary sacrificed amounts impact the...

Payroll, Public

Member Q&A: Interest-free arrangements to repay overpaid salary

Question We have inadvertently overpaid a staff member a significant amount of wages. At the moment, we are looking to...

ATO/General, Payroll, Public

A successful claim for under award wage payments – how to treat?

A difficult aspect of employment is the unhappy ending. Occasionally cessation of employment will be followed by litigation regarding matters...

ATO/General, FBT, Payroll, Public, Salary Packaging

Reportable Fringe Benefits – preparing to report

As employers prepare 2021/22 FBT returns it is normal practice to simultaneously prepare Reportable Fringe Benefits data attributable to individual...

12 3 4 5